Combined Central Excise and Exemptions 2016-17

Central Excise Tariff 2016-17
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Central Excise
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General Excise Act(39 KB)
- The Central Excise Tariff Act, 1985 (5 of 1986)

- Rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985. (General
Explanatory Notes to the First Schedule to the Central Excise Tariff Act, 1985) Additional Duties of Excise
(Goods of Special Importance) Act, 1957
- Additional Duties of Excise (Textiles and Textile Articles) Act, 1978
- Provisional Collection of Taxes Act, 1931 (16 of 1931)
- Provisions of Finance (No.2) Act, 2004 relating to levy of EDUCATION CESS on excisable goods.
THE FIRST SCHEDULE

To the Central Excise Tariff Act, 1985 (5 of 1986) and Exemption Notifications (other
than general)
SECTION-I
ANIMAL PRODUCTS
Chapters 1- Chapter 1: Live Animals : Animal Products

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Chapter 2: Meat and edible meat offal
Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates
Chapter 4: Dairy produce; edible products of animal origin, not elsewhere specified or
included
SECTION-II
VEGETABLE PRODUCTS
Chapter 5- Chapter 5: Products of animal origin, not elsewhere specified

6
1/7
Chapter 6: Live trees and other plants; bulbs, roots and the like; cut flowers & ornamental
foliage
Chapter 7 Edible vegetables and roots and tubers
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
Chapter 9 Coffee, tea, and spices
Chapter 10 Cereals
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Oil seeds
Chapter 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or
medicinal plants; straw and fodder
Chapter 13 Lac; gums; resins and other vegetable saps and extracts
Chapter 14 Vegetable plaiting materials; vegetable products, not elsewhere specified or included
SECTION-III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED
EDIBLE FATS; ANIMAL OR VEGETABLE WAXES.
Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal
or vegetable waxes
SECTION-IV
PREPARED FOODSTUFFS; BEVERAGES AND VINEGAR; TOBACCO AND MANUFACTURED
TOBACCO SUBSTITUTES
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Chapter 17 Sugar and sugar confectionery.
Chapter 18 Cocoa and cocoa preparations
Chapter 19 Preparations of cereals, flour, starch or milk; pastry cooks' products
Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants.
Chapter 21 Miscellaneous edible preparations
Chapter 22 Beverages, vinegar and spirits
Chapter 23 Residues and wastes from the food industries; prepared animal fodder
Chapter 24 Tobacco and manufactured tobacco substitutes
SECTION-V
MINERAL PRODUCTS
Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement
Chapter 26 Ores, slag and ash
Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances, mineral
waxes
SECTION-VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth
metals, of radio-active elements or of isotopes
2/7
Chapter 29 Organic chemicals
Chapter 30 Pharmaceutical products
Chapter 31- Chapter 31: Fertilizers

32
Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, colours, paints
and varnishes; putty, fillers and other mastics; inks
Chapter 33- Chapter 33: Essential oils and resinoids; perfumery, cosmetics or toilet preparations
34
Chapter 34: Soap, organic surface-active agents, washing preparations, lubricating

preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles
and similar articles, modelling pastes, dental waxes and dental preparations with a basis of
plaster
Chapter 35- Chapter 35: Aluminoidal substances; modified starches; glues; enzymes
37
Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys;

certain combustible preparations
Chapter 37: Photographic or cinematographic goods
SECTION-VII
PLASTICS AND ARTICLES THEREOF: RUBBER AND ARTICLES THEREOF
Chapter 38- Chapter 38: Miscellaneous chemical products

39
Chapter 39: Plastics and articles thereof
Chapter 40 Rubber and articles thereof
SECTION-VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND
HARNESS;TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL
GUT (OTHER THAN SILK - WORM GUT)
Chapter 41 Raw Hides and Skins (other than Fur skins) and Leather
Chapter 42- Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar
43 containers; articles of animal gut (other than silk-worm gut)
Chapter 43: Furskins and artificial fur; manufacturers thereof
SECTION-IX
WOOD AND ARTICLES OF WOOD; CORKAND ARTICLES OF CORK; MANUFACTURES OF STRAW,
OF ESPARTO OR OF OTHER PLAITINGMATERIALS; BASKETWARE AND WICKERWORK
Chapter 44- Chapter 44: Wood and articles of wood, wood charcoal
45
Chapter 45: Cork and articles of cork
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork
SECTION-X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND
SCRAP) PAPER OR PAPER- BOARD; AND ARTICLES THEREOF
3/7
Chapter 47- Chapter 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and
48 scrap) paper or paperboard
Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
Chapter 49- Chapter 49: Printed books, newspapers, pictures and other products of the printing
51 industry, manuscripts, typescripts and plans
Chapter 50: Silk
Chapter 51: Wool, fine or coarse animal hair; horse hair yarn and woven fabric
SECTION-XI
TEXTILES AND TEXTILE ARTICLES
Chapter 52 Cotton
Chapter 53 Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns
Chapter 54 Man-made filaments; strip the like of man-made textile materials
Chapter 55 Man-made staple fibres
Chapter 56- Chapter 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables
58 and articles thereof
Chapter 57: Carpets and other textile floor coverings
Chapter 58: Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;
embroidery
Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable
for industrial use
Chapter 60 Knitted or crocheted fabrics
Chapter 61- Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted
62
Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted
Chapter 63- Chapter 63: Other made up textile articles, sets, worn clothing and worn textile articles; rags
68
SECTION-XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKINGSTICKS, SEAT-STICKS,
WHIPS, RIDING - CROPS AND PARTS THEREOF, PREPARED FEATHERES AND ARTICLES MADE
THEREWITH; ARTICIFICAL FLOWERS, ARTICLES OF HUMAN HAIR
Chapter 63- Chapter 64: Footwear gaiters and the like; parts of such articles
68
Chapter 65: Headgear and parts thereof
Chapter 66: Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and
parts thereof
Chapter 67: Prepared feathers and down and articles made of feather or of down - artificial
flowers; articles of human hair
SECTION-XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS:
CERAMIC PRODUCTS:GLASS AND GLASSWARE
4/7
Chapter 63- Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar material
68
Chapter 69- Chapter 69: Ceramic products

71
Chapter 70: Glass and glassware
SECTION-XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS
METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF: IMITATION
JEWELLERY; COIN
Chapter 69- Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals,
71 metals clad with precious metal, and articles thereof; imitation jewellery; coin.
SECTION-XV
BASE METALS AND ARTICLES OF BASE METAL
Chapter 72 Iron and steel
Chapter 73 Articles of iron or steel
Chapter 74 Copper and articles thereof
Chapter 75- Chapter 75: Nickel and articles thereof

76
Chapter 76: Aluminium and articles thereof
Chapter 77- Chapter 77: Blank

78
Chapter 78: Lead and articles thereof
Chapter 79 Zinc and articles thereof
Chapter 80 Tin and articles thereof
Chapter 81- Chapter 81: Other base metals; cermets; articles thereof
83
Chapter 82: Tools, implements, cutlery, spoons and forks of base metal; parts thereof of
base metal
Chapter 83: Miscellaneous articles of base metal
SECTION-XVI
MACHINERY AND MECHANICAL APPLIANCES, ELEC-TRICAL EQUIPMENTS; PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and re-producers,
television image and sound recorders and reproducers, and parts and accessories of such
articles
SECTION-XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Chapter 86- Chapter 86: Railway or tramway locomotives, rolling-stocks and parts thereof; railway or
87 tramway track fixtures and fittings and parts thereof; mechanical (including electro-
mechanical) traffic signalling equipment of all kinds
5/7
Chapter 87: Vehicles other than railway or tramway rolling-stocks, and parts and
accessories thereof
Chapter 88 Aircraft; spacecraft and parts thereof
Chapter 89 Ships, boats and floating structures
SECTION-XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or

surgical instruments and apparatus; parts and accessories thereof
Chapter 91- Chapter 91: Clocks and watches and parts thereof
92
Chapter 92: Musical instruments; parts and accessories of such articles
SECTION-XIX
ARMS AND AMMUNITION, PARTS AND ACCESSORIES THEREOF
Chapter 93- Chapter 93: Arms and ammunition; parts and accessories thereof
95
SECTION-XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 93- Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed
95 furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated
signs, illuminated name-plates and the like; prefabricated buildings
Chapter 95: Toys, games and sports requisites; parts and accessories thereof
Chapter 96- Chapter 96: Miscellaneous manufactured articles

98
Chapter 97: Blank
Chapter 98: Blank
General General Exemptions Central Excise Tariff 2016-17

Exemptions
THE SECOND Second Schedule and Third Schedule-Central Excise Act, 1944
SCHEDULE And
THE THIRD
SCHEDULE
Appendix -I & II Appendix-I : Schedule of specified goods leviable to Additional duty of excise under
The Additional Duties of Excise (Goods of Special Importance) Act, 1957
Appendix-II : The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978-
Additional duty of excise on certain specified goods failing under Chapter 50, 51, 52,
53, 54, 55, 56, 58 and 60 of the Schedule to Central Excise Tariff Act, 1985.
6/7
Appendix - III Appendix-III : National Calamity Contingent Duty (NCCD)
Appendix - IV and Appendix-IV : Cess on various commodities collected as central excise duty
IVA Appendix-IVA : Clean Energy Cess.
Appendix - V, Appendix-V : Assessment on the basis of MRP (abatement as a percentage of retail

VI,VII sale price)
Appendix-VI : Provisions of Finance Bill, 2005 for levy of Additional duty of excise on
pan-masala and certain tobacco products.-
Appendix-VII : Provisions of Finance Bill, 2007 relating to levy of Secondary &

Higher Education Cess on excisable goods.
APPENDIX 'A' and Appendix-A : Yearwise index of main notifications in force as on 30.06.2016 (Central
'B' Exicise)
Appendix-B : List of Central Excise notifications (Tariff/Non Tariff) rescinded /

superceeded / validity expired during the period 10.7.2004 to 30.06.2016
7/7
PART-1
The Central Excise Tariff Act, 1985
[ACT NO. 5 OF 1986]
[19th January, 1986]
An Act to provide for tariff for Central Duties of Excise
BE it enacted by Parliament in the Thirty-sixth Year of the Republic of India as follows:-
1. Short title, extent and commencement :-
(1) This Act may be called the Central Excise Tariff Act, 1985.
(2) It extends to the whole of India.1
(3) It shall come into force on such date2 as the Central Government may, by notification in the Official
Gazette, appoint.
2. Duties specified in3 [the First Schedule and the Second Schedule] to be levied. - The rates at which
duties of excise shall be levied under the4 [Central Excise and Salt Act, 1944] (1 of 1944) are specified in3 [the
first Schedule and the Second Schedule].
3. Emergency power of the Central Government to increase duty of excise. (1) Where, in respect of
any goods, the Central Government is satisfied that the duty leviable thereon under Section 3 of the 5[Central
Excise Act, 1944] (1 of 1944) should be increased and that circumstances exist which render it necessary
to take immediate action, the Central Government may, by notification in the Official Gazette, direct an
amendment of 3[the First Schedule and the Second Schedule] to be made so as to substitute for the rate of
duty specified in 3[the First Schedule and the Second Schedule] in respect of such goods, -
(a) in a case where the rate of duty as specified in 3[the First Schedule and the Second Schedule]
as in force immediately before the issue of such notification is nil, a rate of duty not
exceeding fifty per cent ad valorem expressed in any form or method;
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[(b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified
in respect of such goods in 3[the First Schedule and the Second Schedule] as in force
immediately before the issue of the said notification:]
Provided that the Central Government shall not issue any notification under this sub-section for substituting the
rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that
Government before such earlier notification has been approved with or without modifications under sub-section
(2).
Explanation:, Form or method, in relation to a rate of duty of excise means the basis, namely, valuation, weight,
number, length, area, volume or other measure with reference to which the duty may be levied.
_______________________________________________________________________________________________________________________________________________________
1. The Act has been extended to the designated areas in the Continental Shelf and Exclusive Economic Zone of India vide Notification
No. 166/87-C.E., dated 11-6-1987.
2. The Act came into force on 28th February, 1986, vide Notification No.10/86-C.E., dated 5-2-1986.
3. Substituted by s. 134 of the Finance Act, 1999 (27 of 1999).
4. Central Excise and Salt Act, 1944 renamed by s.71 of the Finance (No.2) Act, 1996 (33 of 1996).
5. Central Excise and Salt Act, 1944 renamed by s.71 of the Finance (No.2) Act, 1996 (33 of 1996).
6. This Clause was substituted by Clause 2 of the Central Excise Tariff (Amendment) Ordinance, 2002 (1 of 2002) by "(b) in any
other case, a rate of duty as it thinks necessary." The said Ordinance has already lapsed and accordingly the original clause has
been restored back.
2
(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting,
as soon as may be after the issue of the notification, and if it is not sitting, within seven days of its re-assembly,
and the Central Government shall seek the approval of Parliament to the notification by a resolution moved
within a period of fifteen days beginning with the day on which the notification is so laid before the House of
the People and if Parliament makes any modification in the notification or directs that the notification should
cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect,
as the case may be, but without prejudice to the validity of anything previously done thereunder.
(3) For the removal of doubts, it is hereby declared that any notification issued under sub-section (1),
including any such notification approved or modified under sub-section (2), may be rescinded by the Central
Government at any time by notification in the Official Gazette.
4. Consequential amendments of, and construction of references to the First Schedule to Act 1 of
1944 (1) In the 1[Central Excise Act, 1944], -
(a) for the words First Schedule, wherever they occur, the words and figures
Schedule to the Central Excise Tariff Act 1985 shall be substituted;
(b) in section 2, for clause (f), the following clause shall be substituted, namely:-
(f) manufacture includes any process, -

(i) incidental or ancillary to the completion of a manufactured product;
(ii) which is specified in relation to any goods in the Section or Chapter Notes of
the Schedule to the Central Excise Tariff Act, 1985 as amounting to
manufacture,
and the word manufacturer shall be construed accordingly and shall

include not only a person who employs hired labour in the production or
manufacture of excisable goods, but also any person who engages in their
production or manufacture on his own account;
(c) the First Schedule shall be omitted.
(2) Any reference to the expression First Schedule to the 1[Central Excise Act, 1944] (1 of 1944)
in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the
Schedule to this Act.
2
[5. Power of Central Government to amend First and Second Schedules.
(1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it
may, by notification in the Official Gazette, amend the First Schedule and the Second Schedule:
Provided that such amendment shall not alter or affect in any manner the rates specified in the
First Schedule and the Second Schedule in respect of goods at which duties of excise shall be leviable
on the goods under the Central Excise Act, 1944.
_______________________________________________________________________________________________________________________________________________________
1. Central Excise and Salt Act, 1944 renamed by s.71 of the Finance (No.2) Act, 1996 (33 of 1996)
2. Inserted vide The Central Excise Tariff (Amendment) Act, 2004
3
(2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is
issued, before each House of Parliament, while it is in session, for a total period of thirty days which
may be comprised in one session or in two or more successive sessions, and if, before the expiry of the
session immediately following the session or the successive sessions aforesaid, both Houses agree in
making any modification in the notification or both Houses agree that the notification should not be
issued, the notification shall thereafter have effect only in such modified form or be of no effect, as the
case may be; so, however, that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that notification.
2. General rules for the interpretation of this Schedule

Classification of goods in this Schedule shall be governed by the following principles:
1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal
purposes, classification shall be determined according to the terms of the headings and any relative Section or
Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following
provisions.
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential
character of the complete or finished article. It shall also be taken to include a reference to that article
complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented
unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to
mixtures or combinations of that material or substance with other materials or substances. Any reference to
goods of a given material or substance shall be taken to include a reference to goods consisting wholly or
partly of such material or substance. The classification of goods consisting of more than one material or
substance shall be according to the principles of rule 3.
3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under
two or more headings, classification shall be effected as follows:
(a) the heading which provides the most specific description shall be preferred to headings providing
a more general description. However, when two or more headings each refer to part only of the
materials or substances contained in mixed or composite goods or to part only of the items in a set put
up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even
if one of them gives a more complete or precise description of the goods.
(b) mixtures, composite goods consisting of different materials or made up of different components,
and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified
as if they consisted of the material or component which gives them their essential character, insofar as
this criterion is applicable.
(c) when goods cannot be classified by reference to (a) or (b), they shall be classified under the
heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above rules shall be classified under the
heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred
to therein:
4
(a) camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases
and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable
for long-term use and presented with the articles for which they are intended, shall be classified with
such articles when of a kind normally sold therewith. This rule does not, however, apply to containers
which give the whole its essential character;
(b) subject to the provisions of (a) above, packing materials and packing containers presented
with the goods therein shall be classified with the goods if they are of a kind normally used for packing
such goods. However, this provision does not apply when such packing materials or packing containers
are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined
according to the terms of those sub-headings and any related sub-heading Notes and, mutatis mutandis, to
the above rules, on the understanding that only sub-headings at the same level are comparable. For the
purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
General Explanatory Notes
1. Where in column (2) of this Schedule, the description of an article or group of articles under a
heading is preceded by -, the said article or group of articles shall be taken to be a sub-classification of the
article or group of articles covered by the said heading. Where, however, the description of an article or group
of articles is preceded by --, the said article or group of articles shall be taken to be a sub-classification of
the immediately preceding description of the article or group of articles which has -. Where the description
of an article or group of articles is preceded by --- or ----, the said article or group of articles shall be
taken to be a sub-classification of the immediately preceding description of the article or group of articles
which has - or --.
2. The abbreviation % in column (4) of this Schedule in relation to the rate of duty indicates that duty
on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined
or deemed to be, as the case may be, under or in sub-section (2) read with sub-section (3) of section 3 or
section 4 or section 4A of the Central Excise Act, 1944, the duty being equal to such percentage of the value
as is indicated in that column.
Additional Notes
In this Schedule,
(1) (a) heading, in respect of goods, means a description in list of tariff provisions accompanied
by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond
to that number;
(b) sub-heading, in respect of goods, means a description in the list of tariff provisions
accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to
that number;
(c) tariff item means a description of goods in the list of tariff provisions accompanying either
eight-digit number and the rate of the duty of excise or eight- digit number with blank in the column of
the rate of duty;
5
(2) the list of tariff provisions is divided into Sections, Chapters and Sub-Chapters;
(3) in column (3), the standard unit of quantity is specified for each tariff item to
facilitate the collection, comparison and analysis of trade statistics.
LIST OF ABBREVIATIONS USED

Abbreviations For
Amps Ampere(s)
Bq/g Beequeral per gram
cc Cubic centimetre
cg Centigram(s)
Ci/g Curie per gram
c/k Carats (1 metric carat = 2 x 10-4kg)
cm Centimetre(s)
cm3 Cubic centimetre(s)
dyne/Cm Dyne per centimetre
g Gram(s)
g/cm3 Gram per cubic centimetre
gi F/S Gram of fissile isotopes
g/m2 Gram per square metre
g.v.w. Gross vehicle weight
HP Horse Power
K cal/Kg Kilocalorie per Kilogram
kg. Kilogram(s)
kPa Kilo Pascal
kPa. m2/g Kilo Pascal square metre per gram
kN/m Kilo Newton/Metre
kVA Kilovolt Ampere(s)
kvar Kilovolt ampere reactive (s)
kW Kilo Watt
l Litre(s)
m Metre(s)
m2 Square metre(s)
6
Abbreviations For
3
m Cubic metre(s)
mm Millimetre(s)
mn Milli Newton
MPa Milli pascal
mt Metric tonne
MW Mega Watt
N/m Newton per metre
pa Number of pairs
Rs. Rupees
sq. Square
SWG Standard Wire Gauge
t Tonne(s)
Tu Thousand in number
u Number
V Volt(s)
Vol. Volume
W Watt
1000 kWh 1000 kilowatt hours
Amendment of all Central Excise Notifications after introduction of 8 digit code:

[Notifn. No.1/2005-CE., dt. 24.2.2005]
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944
(1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise
(Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby makes the following or further amendments in all the notifications
of the Government of India in the Ministry of Finance (Department of Revenue) issued under any of the said
sections and which are for the time being in force on the date of commencement of the Central Excise Tariff
(Amendment) Act, 2004 (5 of 2005), namely:-
In each of the said notifications, for the references to the Chapter or heading No. or sub-heading No.
of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as the case
may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding
references of the Chapter, heading, sub-heading or tariff item of the First Schedule or the Second Schedule
to the said Central Excise Tariff Act, as amended by the Central Excise Tariff (Amendment) Act, 2004 ( 5 of
2005) shall be substituted.
7
This notification shall come into force on the 28th day of February, 2005.
Amendment to all Central Excise notifications issued under sub-section (1) of section 5A
of Central Excise Act, 1944, read with Sec. 136 of the Finance Act, 2001 and Section 169 of
Finance Act, 2003, after introduction of 8 digit code.
[Notification No. 2/2005-Central Excise, dt. 24.2.2005]
(1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and section 169 of
the Finance Act, 2003 (32 of 2003), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby makes the following or further amendments in all the notifications of the Government
of India in the Ministry of Finance (Department of Revenue) issued under any of the said sections and which
are for the time being in force on the date of commencement of the Central Excise Tariff (Amendment) Act,
2004 (5 of 2005), namely:-
In each of the said notifications, for the references to the Chapter or heading No. or sub-heading No.
of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as the case
may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding
references of the Chapter, heading, sub-heading or tariff item of the First Schedule or the Second Schedule
to the said Central Excise Tariff Act, as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of
2005) shall be substituted.
Amendment to all Central Excise notifications issued under sub-section (1) & (2) of Section
4A after introduction of 8 digit code :
[Notification No.5/2005-Central Excise (N.T.), dt. 24.2.2005]

In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby makes the following or further amendments in all the notifications of the Government
of India in the Ministry of Finance (Department of Revenue) issued under the said section and which are for
the time being in force on the date of commencement of the Central Excise Tariff (Amendment) Act, 2004
(5of 2005), namely:-
In the said notifications, for the references to the Chapter or heading No. or sub-heading No. of the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), relating to any goods or class of goods,
wherever occurring in the said notification, the corresponding references of the Chapter, heading, sub-heading
or tariff item of the First Schedule to the said Central Excise Tariff Act, as amended by the Central Excise
Tariff (Amendment) Act, 2004 (5 of 2005) shall be substituted.
8
3. ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957

(58 OF 1957)
24th December, 1957
An Act to provide for the levy and collection of additional duties of excise on certain goods and for
the distribution of a part of the net proceeds thereof among the States in pursuance of the principles
of distribution formulated and the recommendations made by the Finance Commission in its second
report dated the 18th December, 1990.
BE it enacted by Parliament in the Eighth Year of the Republic of India as follows:

1. Short title and extent. (1) This Act may be called the Additional Duties of Excise (Goods of
Special Importance) Act,1957.
(2) It extends to the whole of India.
2. Definitions. In this Act,

(a) additional duties means the duties of excise levied and collected under sub-section (1) of Section 3;
(b) State does not include a Union territory;
(c) Omitted.
3. Levy and collection of Additional Duties. (1) There shall be levied and collected in respect of
the goods described in column (3) of the First Schedule produced or manufactured in India and on all such
goods lying in stock within the precincts of any factory, warehouse or other premises where the said goods
were manufactured, stored or produced, or in any premises appurtenant thereto duties of excise at the rate or
rates specified in column (4) of the said Schedule.
(2) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in
addition to the duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944), or
any other law for the time being in force.
(3) The provisions of the Central Excise Act, 1944 (1 of 1944), and the rules made thereunder, including
those relating to refunds, exemptions from duty, offences and penalties, shall, so far as may be, apply in
relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of
the duties of excise on the goods specified in sub-section (1)
4. Distribution of additional duties among States. During each financial year, there shall be paid
out of the Consolidated Fund of India to the States in accordance with the provisions of the Second Schedule
such sums, representing a part of the net proceeds of the additional duties levied and collected during that
financial year, as are specified in that Schedule.
5. Expenditure to be charged on the Consolidated Fund of India. Any expenditure under the
provisions of this Act shall be expenditure charged on the Consolidated Fund of India.
6. Powers to make rules.(1) The Central Government may, by notification in the Official Gazette,
make rules providing for the time at which and the manner in which any payments under the provisions of this
Act, are to be made, for the making of adjustments between one financial year and another and for any other
incidental or ancillary matters.
(2) Every rule made under this section shall be laid as soon as may be after it is made, before each
House of Parliament while it is in session for a total period of thirty days which may be comprised in one
session or in two or more successive sessions, and if, before the expiry of the session immediately following
9
the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, or
both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified
form or be of no effect, as the case may be; so however that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that rule.
7. Declaration of certain goods to be of special importance in inter-State trade or commerce.

Repealed by Act No. 31 of 1958, s.12 (w.e.f. 1.10.1958)
10
4. ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT, 1978

(40 OF 1978)
6th December, 1978
An Act to provide for the levy and collection of additional duties of excise on certain textiles and textile
articles.
BE it enacted by Parliament in the Twenty-ninth Year of the Republic of India as follows:
1. Short title and commencement.(1) This Act may be called the Additional Duties of Excise
(Textiles and Textile Articles) Act, 1978.
(2) It shall be deemed to have come into force on the 4th day of October, 1978.
2. Omitted
3. Levy and collection of additional duties of excise on certain textiles and textile articles.
(1) When goods of the description mentioned in the Schedule chargeable with a duty of excise under the
Central Excise Act, 1944 (1 of 1944), read with any notification for the time being in force issued by the
Central Government in relation to the duty so chargeable (not being a notification providing for any exemption
for giving credit with respect to, or reduction of duty of excise under the said Act on such goods equal to, any
duty of excise under the said Act, or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51
of 1975), already paid on the raw material used in the production or manufacture of such goods), are assessed
to duty, there shall be levied and collected a duty of excise equal to fifteen per cent of the total amount so
chargeable on such goods.
(2) The duties of excise referred to in sub-section (1) in respect of the goods specified in the Schedule
shall be in addition to the duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of
1944), or any other law for the time being in force and shall be levied for the purpose of Union and the
proceeds thereof shall not be distributed among the States.
(3) The provisions of the Central Excise Act, 1944 (1 of 1944), and the rules made thereunder, including
those relating to refunds and exemptions from duties, shall, so far as may be, apply in relation to the levy and
collection of the duties of excise leviable under this section in respect of any goods as they apply in relation to
the levy and collection of the duties of excise on such goods under that Act or those rules.
4. Repeal and saving. (1) The Additional Duties of Excise (Textiles and Textile Articles) Ordinance,
1978 (4 of 1978), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed
shall be deemed to have been done or taken under the corresponding provisions of this Act.
11
THE SCHEDULE
(See Section 3)
NOTES
1. In this Schedule Chapter and heading mean a Chapter or heading in the Schedule to the Central
Excise Tariff Act, 1985.
2. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985, and the
Section and Chapter Notes of the said Schedule shall apply for the purposes of classification of goods
specified in this Schedule.
Sl. No. Description of goods
(1) (2)
1. Silk, that is to say, all goods falling within Chapter 50.

2. Wool, that is to say, all goods falling within Chapter 51 other than fabrics of heading Nos. 51.10,51.11
and 51.12.
3. Cotton, that is to say, all goods falling within Chapter 52.
4. Man-made filaments, that is to say, all goods falling within Chapter 54.
5. Man-made staple fibres, that is to say, all goods falling within Chapter 55.
6. Terry towelling and similar woven terry fabrics, falling within heading No. 58.02.
7. Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in
strips or in motifs, other than fabrics of heading No. 60.02.
8. Knitted or crocheted fabrics, that is to say, all goods falling within Chapter 60.
9. Metallised yarn, falling within heading No. 56.05.
10. Embroidery in the piece, in strips or in motifs, falling within heading No. 58.05.
12
5. PROVISIONAL COLLECTION OF TAXES ACT, 1931 (16 of 1931)

28th September, 1931
An Act to amend the law providing for the immediate effect for a limited period of provisions in Bills relating
to the imposition or increase of duties of customs or excise.
WHEREAS it is expedient to amend the law providing for the immediate effect for a limited period of
provisions in Bills relating to the imposition or increase of duties of customs or excise, it is hereby enacted as
follows:-
1. Short title. This Act may be called the Provisional Collection of Taxes Act, 1931.
2. Definition. In this Act, a declared provision means a provision in a Bill in respect of which a
declaration has been made under section 3.
3. Power to make declarations under this Act. Where a Bill to be introduced in Parliament on
behalf of Government provides for the imposition or increase of duty of customs or excise, the Central
Government may cause to be inserted in the Bill a declaration that it is expedient in the public interest that any
provision of the Bill relating to such imposition or increase shall have immediate effect under this Act.
4. Effect of declarations under this Act, and duration thereof. (1) A declared provision shall
have the force of law immediately on the expiry of the day on which the Bill containing it is introduced.
(2) A declared provision shall cease to have the force of law under the provisions of this Act -
(a) when it comes into operation as an enactment, with or without amendment, or
(b) when the Central Government, in pursuance of a motion passed by Parliament, directs, by
notification in the Official Gazette, that it shall cease to have the force of law, or
(c) if it has not already ceased to have the force of law under clause (a) or clause (b), then on
the expiry of seventy-fifth day after the day on which the Bill containing it was introduced.
5. Certain refunds to be made when declarations cease to have effect. - (1) Where a declared
provision comes into operation as an enactment in an amended form before the expiry of the seventy-fifth
day after the day on which the Bill containing it was introduced, refunds shall be made of all duties collected
which would not have been collected if the provision adopted in the enactment had been the declared provision:
Provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed the
difference between the rate of such duty proposed in the declared provision and the rate of such duty in force
when the Bill was introduced.
(2) Where a declare provision ceases to have the force of law under clause (b) or clause (c) of sub-
section (2) of section 4, refunds shall be made of all duties collected which would not have been collected if
the declaration in respect of it had not been made.
6. Repeal. (Repealed by Act 1 of 1938, s. 2 and Sch).

13
6. PROVISIONS OF FINANCE (NO.2) ACT 2004 RELATING TO LEVY OF EDUCATION

CESS ON EXCISABLE GOODS
Section 91:
(1) Without prejudice to the provisions of sub-section (11) of section 2, there shall be levied and
collected, in accordance with the provisions of this Chapter as surcharge for purposes of the Union, a
cess to be called the Education Cess, to fulfil the commitment of the Government to provide and
finance universalised quality basic education.
(2) The Central Government may, after due appropriation made by Parliament by law in this
behalf, utilise, such sums of the money of the Education Cess levied under sub-section (11) of section
2 and this Chapter for the purposes specified in sub-section (1), as if may consider necessary.
Section 92:
The words and expressions used in this Chapter and defined in the Central Excise Act, 1944,
the Customs Act, 1962 or Chapter V of the Finance Act, 1994, shall have the meanings respectively
assigned to them in those Acts or Chapter, as the case may be.
Section 93:
(1) The Education Cess levied under section 91, in the case of goods specified in the First
Schedule to the Central Excise Tariff Act, 1985, being goods manufactured or produced, shall be a duty
of excise (in this section referred to as the Education Cess on excisable goods), at the rate of two per
cent, calculated on the aggregate of all duties of excise (including special duty of excise or any other
duty of excise but excluding Education Cess on excisable goods) which are levied and collected by the
Central Government in the Ministry of Finance (Department of Revenue), under the provisions of the
Central Excise Act, 1944 or under any other law for the time being in force.
(2) The Education Cess on excisable goods shall be in addition to any other duties of excise
chargeable on such goods, under the Central Excise Act, 1944 or any other law for the time being in
force.
(3) The provisions of the Central Excise Act, 1944 and the rules made thereunder, including
those relating to refunds and exemptions from duties and imposition of penalty shall, as far as may be,
apply in relation to the levy and collection of the Education Cess on excisable goods as they apply in
relation to the levy and collection of the duties of excise on such goods under the Central Excise Act,
1944 or the rules, as the case may be.
Exempts all goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986) from the whole of the Education Cess leviable under sections 93 of the Finance Act.
i
[Notifn. No. 14/2015-CE., dt. 01.3.2015 as amended by 26/15 and corrigendum dt. 8.5.15 ]
(1 of 1944), read with sections 91 and 93 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government
being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the Education Cess
leviable thereon under section 93 of the said Finance Act.
Explanation.- The exemption contained in this notification shall alsoi apply to excisable goods which are
14
produced or manufactured by a hundred per cent. export oriented unit and brought to any other place in India
in accordance with the provisions of Foreign Trade Policy.
Exempts all goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986) from the whole of the Secondary and Higher Education Cess leviable under sections 138 of
the Finance Act.
i
[Notifn. No. 15/2015-CE., dt. 01.3.2015 as amended by 27/15 and corrigendum dt. 8.5.15 ]
(1 of 1944), read with sections 136 and 138 of the Finance Act, 2007 (22 of 2007), the Central Government
being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the
First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), from the whole of the Secondary and
Higher Education Cess leviable thereon under section 138 of the said Finance Act.
Explanation.- The exemption contained in this notification shall alsoi apply to excisable goods which are
produced or manufactured by a hundred per cent. export oriented unit and brought to any other place in India
in accordance with the provisions of Foreign Trade Policy.
SECTION I 15 CHAPTER 1
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
NOTES
1. Any reference in this Section to a particular genus or species of an animal, except where the context
otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout this Schedule, any reference to dried
products also covers products which have been dehydrated, evaporated or freeze-dried.
CHAPTER 1
Live animals
NOTE
This Chapter covers all live animals except:
(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306, 0307
or 0308;
(b) cultures of micro-organisms and other products of heading 3002; and
(c) animals of heading 9508.
Tariff Item Description of goods Unit Rate of duty

(1) (2) (3) (4)
0101 LIVE HORSES, ASSES, MULES AND HINNIES
- Horses:
0101 21 00 -- Pure-bred breeding animals u
0101 29 -- Other: u
0101 29 10 --- Horses for Polo u
0101 29 90 --- Other
0101 30 - Asses:
0101 30 10 --- Pure-bred breeding animals: u
0101 30 20 --- Livestock u
0101 30 90 --- Other u
0101 90 - Other: u
0101 90 30 --- Mules and hinnies as livestock u
0101 90 90 --- Other u
0102 LIVE BOVINE ANIMALS
- Cattle:
0102 21 -- Pure-bred breeding animals:
0102 21 10 --- Bulls u
0102 21 20 --- Cows u
0102 29 -- Other u
0102 29 10 --- Bulls u
0102 29 90 --- Other: Including calves
- Buffalo:
0102 31 00 -- Pure-bred breeding animals: u

(1) (2) (3) (4)
0102 39 00 --- Other u
0102 90 --- Other: u
0102 90 10 --- Pure-bred breeding animals
0102 90 90 --- Other
0103 LIVE SWINE
0103 10 00 - Pure-bred breeding animals u
- Other:
0103 91 00 -- Weighing less than 50 kg. u
0103 92 00 -- Weighing 50 kg. or more u
0104 LIVE SHEEP AND GOATS
0104 10 - Sheep:
0104 10 10 --- Sheep including lamb for breeding purpose u
0104 10 90 --- Other u
0104 20 00 - Goats u
0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS
DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS
- Weighing not more than 185 g:
0105 11 00 -- Fowls of the species Gallus domesticus u
0105 12 00 -- Turkeys u
0105 13 00 -- Duck u
0105 14 00 -- Geese u
0105 15 00 -- Guinea fowls u
- Other:
0105 94 00 -- Fowls of the species Gallus domesticus, u
0105 99 00 -- Other u
0106 OTHER LIVE ANIMALS
- Mammals:
0106 11 00 -- Primates u
0106 12 00 -- Whales, dolphins and porpoises (mammals of u
the order Cetacea); manatees and dugongs
(mammals of the order Sirenia): seals, sea lions
and sairuses (mammals of the sub-order pinnipedia)
0106 13 00 -- Camels and Other camelids (camelidae) u
0106 14 00 -- Rabbits heres u
0106 19 00 -- Other u
0106 20 00 -- Reptiles (including snakes and turtles) u
- Birds:
0106 31 00 -- Birds of prey u
0106 32 00 -- Psittaciformes (including parrots, parakeets, u
macaws and cockatoos)
0106 33 00 -- Ostriches; emus (Dromains Dromaius novaehollandiae) u
0106 39 00 -- Other u

(1) (2) (3) (4)
- Insects:
0106 41 -- Bees: u
0106 41 10 --- Pureline stock u
0106 41 90 --- Other u
0106 49 -- Other
0106 49 10 --- Pureline stock u
0106 49 90 --- Other u
0106 99 00 - Other u
CHAPTER 2
Meat and edible meat offal
NOTE
This Chapter does not cover:
(a) products of the kinds described in headings 0201 to 0208 or heading 0210, unfit or unsuitable
for human consumption;
(b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or
3002); or
(c) animal fat, other than products of heading 0209 (Chapter 15).
SUPPLEMENTARY NOTE
In this Chapter, wild animal means wild animal as defined in the Wild Life (Protection) Act, 1972
(53 of 1972).

(1) (2) (3) (4)
0201 MEAT OF BOVINE ANIMALS, FRESH AND CHILLED
0201 10 00 - Carcasses and half-carcasses kg. Nil
0201 20 00 - Other cuts with bone in kg. Nil
0201 30 00 - Boneless kg. Nil
0202 MEAT OF BOVINE ANIMALS , FROZEN
0202 10 00 - Carcasses and half-carcasses kg. Nil
0202 20 00 - Other cuts with bone in kg. Nil
0202 30 00 - Boneless kg. Nil
0203 MEAT OF SWINE, FRESH, CHILLED OR FROZEN
- Fresh or chilled:
0203 11 00 -- Carcasses and half-carcasses kg. Nil
0203 12 00 -- Hams, shoulders and cuts thereof, with bone in kg. Nil
0203 19 00 -- Other kg. Nil
- Frozen:
0203 29 00 -- Other kg. Nil
0204 MEAT OF SHEEP OR GOATS , FRESH, CHILLED
OR FROZEN
0204 10 00 - Carcasses and half-carcasses of lamb, kg. Nil
fresh or chilled
- Other meat of sheep, fresh or chilled:
0204 22 00 -- Other cuts with bone in kg. Nil
0204 23 00 -- Boneless kg. Nil
0204 30 00 - Carcasses and half-carcasses of lamb, frozen kg. Nil
- Other meat of sheep, frozen:

(1) (2) (3) (4)
0204 42 00 -- Other cuts with bone in kg. Nil
0204 43 00 -- Boneless kg. Nil
0204 50 00 - Meat of goats kg. Nil
0205 00 00 MEAT OF HORSES, ASSES, MULES OR HINNIES, kg. Nil
FRESH , CHILLED OR FROZEN
0206 EDIBLE OFFAL OF BOVINE ANIMALS, SWINE,
SHEEP , GOATS , HORSES, ASSES , MULES OR
HINNIES , FRESH , CHILLED OR FROZEN
0206 10 00 - Of bovine animals, fresh or chilled kg. Nil
- Of bovine animals, frozen:
0206 21 00 -- Tongues kg. Nil
0206 22 00 -- Livers kg. Nil
0206 29 00 -- Other kg. Nil
0206 30 00 - Of swine, fresh or chilled kg. Nil

- Of swine, frozen:
0206 41 00 -- Livers kg. Nil
0206 49 00 -- Other kg. Nil
0206 80 - Other, fresh or chilled:
0206 80 10 --- Of sheep or goats kg. Nil
0206 80 90 --- Other kg. Nil
0206 90 - Other, frozen:
0206 90 10 --- Of sheep or goats kg. Nil
0206 90 90 --- Other kg. Nil
0207 MEAT , AND EDIBLE OFFAL, OF THE POULTRY OF
HEADING 0105, FRESH , CHILLED OR FROZEN
- Of fowls of the species Gallus domesticus:
0207 11 00 -- Not cut in pieces, fresh or chilled kg. Nil
0207 12 00 -- Not cut in pieces, frozen kg. Nil
0207 13 00 -- Cuts and offal, fresh or chilled kg. Nil
0207 14 00 -- Cuts and offal, frozen kg. Nil
- Of turkeys:
0207 26 00 -- Cuts and offal, fresh or chilled kg. Nil
0207 27 00 -- Cuts and offal, frozen kg. Nil
- Of ducks:
0207 43 00 -- Fatty livers, fresh or chilled kg. Nil
0207 44 00 -- Other, fresh or chilled kg. Nil
0207 45 00 -- Other, frozen kg. Nil

(1) (2) (3) (4)
- Of ducks:
0207 53 00 -- Fatty livers, fresh or chilled kg. Nil
0207 54 00 -- Other, fresh or chilled kg. Nil
0207 55 00 -- Other, frozen kg. Nil
0207 60 00 - Of guinea fowls kg. Nil
0208 OTHER MEAT AND EDIBLE MEAT OFFAL , FRESH,
CHILLED OR FROZEN
0208 10 00 - Of rabbits or hares kg. Nil
0208 30 00 - Of primates kg. Nil
0208 40 00 - Of whales, dolphins and porpoises (mammals kg. Nil
of the order cetacea); of manatees and dugongs
(mammals of the order sirenia)of seals, sea lions
and walruses (mammals of the sub-order Pinnipedia)
0208 50 00 - Of reptiles (including snakes and turtles) kg. Nil
0208 60 00 - Of camels and other camelids (camelidae) kg. Nil
0208 90 - Other:
0208 90 10 --- Of wild animals kg. Nil
0208 90 90 --- Other kg. Nil
0209 00 PIG FAT , FREE OF LEAN MEAT AND POULTRY FAT, kg. Nil
NOT RENDERED OR OTHERWISE EXTRACTED ,
FRESH , CHILLED , FROZEN , SALTED , IN BRINE ,
DRIED OR SMOKED
0209 10 00 - Of pigs kg. Nil
0209 90 00 - Other kg. Nil
0210 MEAT AND EDIBLE MEAT OFFAL , SALTED, IN
BRINE , DRIED OR SMOKED ; EDIBLE FLOURS AND
MEALS OF MEAT OR MEAT OFFAL
- Meat of swine:
0210 12 00 -- Bellies (streaky) and cuts thereof kg. Nil
0210 19 00 -- Other kg. Nil
0210 20 00 - Meat of bovine animals kg. Nil
- Other, including edible flours and meals of
meat or meat offal:
0210 91 00 -- Of primates kg. Nil
0210 92 00 -- Of whales, dolphins and porpoises (mammals kg. Nil
of the order cetacea); of manatees and dugongs
(mammals of the order sirenia)of seals, sea lions
and walruses (mammals of the sub-order Pinnipedia
0210 93 00 -- Of reptiles (including snakes and turtles) kg. Nil
0210 99 00 -- Other kg. Nil
CHAPTER 3
Fish and crustaceans, molluscs and other aquatic invertebrates
NOTES
1. This Chapter does not cover :
(a) mammals of heading 0106;
(b) meat of mammals of heading 0106 (heading 0208 or 0210);
(c) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates,
dead and unfit or unsuitable for human consumption by reason of either their species or their condition
(Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates,
unfit for human consumption (heading 2301); or
(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
2. In this Chapter, the term pellets means products which have been agglomerated either directly by
compression or by the addition of a small quantity of binder.

(1) (2) (3) (4)
0301 LIVE FISH
- Ornamental fish:
0301 11 00 -- Freshwater kg. Nil
0301 19 00 -- Other kg. Nil
- Other Life Fish
0301 91 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg. Nil
Oncorhynchus clarki, Oncorhynchus
aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus
chrysogaster )
0301 92 00 -- Eels (Anguilla spp.) kg. Nil
0301 93 00 -- Carp (Cyprinus carpio, carassius, Ctenopharyngodon kg. Nil
idellus, Hypophthalmichthys cirrhinus spp., Mylophary-
ngodon piceus)
0301 94 00 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus, kg Nil
Thunnus orientalis)
0301 95 00 -- Southern bluefin tunas kg Nil
(Thunnus maccoyii)
0301 99 00 -- Other kg. Nil
0302 FISH , FRESH OR CHILLED, EXCLUDING FISH
FILLETS AND OTHER FISH MEAT OF HEADING 0304
- Salmonidae, excluding livers and roes:
Oncorhynchus clarki, Oncorhynchus
aguabonita, Oncorhynchus gilae,

(1) (2) (3) (4)
Oncorhynchus apache and Oncorhynchus
chrysogaster)
0302 13 00 -- Pacific salmon (Oncorhynchus nerka, kg. Nil
Oncorhynchus gorbuscha, Oncorhynchus

keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masouand Oncorhynchus rhodurus),
0302 14 00 -- Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)
0302 19 00 -- Other kg. Nil
- Flat fish (Pleutronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae), excluding livers and roes:
0302 21 00 -- Halibut (Reinhardtius hippoglossoides, kg. Nil
Hippoglossus hippoglossus, Hippoglossus

stenolepis)
0302 22 00 -- Plaice (Pleuronectes platessa) kg. Nil
0302 23 00 -- Sole (Solea spp.) kg. Nil
0302 24 00 -- Turbots (Psetta maxima) kg. Nil
0302 29 00 -- Other kg. Nil
- Tunas (of the genus Thunnus), skipjack or

stripe-bellied bonito [Euthynnus (Katsuwonus)
pelamis], excluding livers and roes:
0302 31 00 -- Albacore or longfinned tunas kg. Nil
(Thunnus alalunga)
0302 32 00 -- Yellowfin tunas (Thunnus albacares) kg. Nil
0302 33 00 -- Skipjack or stripe-bellied bonito kg. Nil
0302 34 00 -- Bigeye tunas (Thunnus obesus) kg. Nil
0302 35 00 -- Atlantic and Pacifec bluefin tunas kg. Nil

(Thunnus thynnus, Thunnus orientalis)
0302 36 00 -- Southern bluefin tunas (Thunnus maccoyii) kg. Nil

(1) (2) (3) (4)
0302 39 00 -- Other kg. Nil
- Herrings (Clupea harengus, Clupea pallasii), anchovies
(Engraulis spp.), sardines (Sardina pilchardus,
Sardinops spp.), sardinella (Sardinella spp.), brisling
or sprats (Sprattus sprattus), mackerel (Scomber scombrus,
Scomber australasicus, Scomber japonicus), jack and horse
mackerel (Trachurus spp.), cobia (Rachycentron canadum)
and swordfish (Xiphias gladius), excluding livers and roes:
0302 41 00 -- Herrings ( Clupea harengus,Clupea pallasii ) kg. Nil
0302 42 00 -- Anchovies ( Engraulis spp .) kg. Nil
0302 43 00 -- Sardines ( Sardina pilchardus , Sardinops spp .), sardinella kg. Nil
(Sardinella spp. ), brisling or sprats ( Sprattus sprattus )
0302 44 00 -- Mackerel ( Scomber scombrus , Scomber australasicus, kg. Nil
Scomber japonicus)
0302 45 00 -- Jack and horse mackerel ( Trachurus spp .) kg. Nil
0302 46 00 -- Cobia ( Rachycentron canadum ) kg. Nil
0302 47 00 -- Swordfish ( Xiphias gladius) kg. Nil
- Fish of the families Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae
and Muraenolepididae, excluding livers and roes :
0302 51 00 -- Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus) kg. Nil
0302 52 00 -- Haddock ( Melanogrammus aeglefinus ) kg. Nil
0302 53 00 -- Coalfish ( Pollachius virens ) kg. Nil
0302 54 00 -- Hake ( Merluccius spp ., Urophycis spp .) kg. Nil
0302 55 00 -- Alaska Pollack ( Theragra chalcogramma ) kg. Nil
0302 56 00 -- Blue whitings ( Micromesistius poutassou, kg. Nil
Micromesistius australis )
0302 59 00 -- Other kg. Nil
- Tilapias (Oreochromis spp.), catfish (Pangasius spp.,
Silurus spp., Clarias spp., Ictalurus spp.), Carp (Cyprinus
carpio, Carassius carassius, Ctenopharyngodon
idellus, Hypophthalmichthys spp, cirrhinus spp,
Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.), excluding
livers and roes :
0302 71 00 -- Tilapias ( Oreochromis spp .) kg. Nil
0302 72 00 -- Catfish ( Pangasius spp., Silurus spp., kg. Nil
Clarias spp., Ictalurus spp. )
0302 73 00 -- Carp ( Cyprinus carpio, Carassius carassius, kg. Nil
Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp.,Mylopharyngodon piceus )
0302 74 00 -- Eels ( Anguilla spp .) kg. Nil
0302 79 00 -- Other kg. Nil

(1) (2) (3) (4)
- Other fish, excluding livers and roes :
0302 81 00 -- Dogfish and other sharks kg. Nil
0302 82 00 -- Rays and skates ( Rajidae) kg. Nil
0302 83 00 -- Toothfish ( Dissostichus spp .) kg. Nil
0302 84 00 -- Seabass ( Dicentrarchus spp .) kg. Nil
0302 85 00 -- Seabream ( Sparidae ) kg. Nil
0302 89 -- Other:
0302 89 10 --- Hilsa kg. Nil
0302 89 20 --- Dara kg. Nil
0302 89 30 --- Pomfret kg. Nil
0302 89 90 --- Other kg. Nil
0302 90 00 - Livers and roes kg. Nil
0303 FISH, FROZEN , EXCLUDING FISH FILLETS AND
OTHER FISH MEAT OF HEADING 0304
- Salmonidae, excluding livers and roes :
0303 11 00 -- Sockeye salmon (red salmon) ( Oncorhynchus nerka ) kg. Nil
0303 12 00 -- Other Pacific salmon ( Oncorhynchus gorbuscha, kg. Nil
Oncorhynchus keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus )
0303 13 00 -- Atlantic salmon ( Salmo salar ) and Danube salmon kg. Nil
( Hucho hucho )
0303 14 00 -- Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus kg. Nil
clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster )
0303 19 00 -- Other kg. Nil
- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio,
Carassius carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon
piceus), eels (Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.), excluding livers and roes :
0303 23 00 -- Tilapias ( Oreochromis spp .) kg. Nil
0303 24 00 -- Catfish ( Pangasius spp ., Silurus spp .,
Clarias spp. , Ictalurus spp.) kg. Nil
0303 25 00 -- Carp ( Cyprinus carpio, Carassius carassius, kg. Nil
Cirrhinus spp., Mylopharyngodon piceus)
0303 26 00 -- Eels (Anguilla spp.) kg. Nil
0303 29 00 -- Other kg. Nil
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae), excluding livers and roes :
0303 31 00 -- Halibut ( Reinhardtius hippoglossoides, Hippoglossus kg. Nil

(1) (2) (3) (4)
hippoglossus, Hippoglossus stenolepis )
0303 32 00 -- Plaice ( Pleuronectes platessa ) kg. Nil
0303 33 00 -- Sole (Solea spp.) kg. Nil
0303 34 00 -- Turbots (Psetta maxima) kg. Nil
0303 39 00 -- Other kg. Nil
- Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis],
excluding livers and roes :
0303 41 00 -- Albacore or longfinned tunas (Thunnus alalunga) kg. Nil
0303 42 00 -- Yellowfin tunas (Thunnus albacares) kg. Nil
0303 43 00 -- Skipjack or stripe-bellied bonito kg. Nil
0303 44 00 -- Bigeye tunas (thunnus obesus) kg. Nil
0303 45 00 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus, kg. Nil
Thunnus orientalis)
0303 46 00 -- Southern bluefin tunas ( thunnus maccoyii ) kg. Nil
0303 49 00 -- Other kg. Nil
- Herrings (Clupea harengus, Clupea pallasii), sardines
(Sardina ilchardus, Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus sprattus), mackerel
(Scomber scombrus, Scomber australasicus, Scomber
japonicus), jack and horse mackerel (Trachurus spp.), co-
bia (Rachycentron canadum) and swordfish (Xiphias
gladius), excluding livers and roes :
0303 51 00 -- Herrings (Clupea harengus,Clupea pallasii) kg. Nil
0303 53 00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella kg. Nil
(Sardinella spp.), brisling or sprats(Sprattus sprattus)
0303 54 00 -- Mackerel (Scomber scombrus, Scomber australasicus, kg. Nil
Scomber japonicus)
0303 55 00 -- Jack and horse mackerel (Trachurus spp.) kg. Nil
0303 56 00 -- Cobia (Rachycentron canadum) kg. Nil
0303 57 00 -- Swordfish (Xiphias gladius) kg. Nil
- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, excluding livers and roes :
0303 63 00 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg. Nil
0303 64 00 -- Haddock (Melanogrammus aeglefinus) kg. Nil
0303 65 00 -- Coalfish (Pollachius virens) kg. Nil
0303 66 00 -- Hake (Merluccius spp., Urophycis spp.) kg. Nil
0303 67 00 -- Alaska Pollack (Theragra chalcogramma) kg. Nil
0303 68 00 -- Blue whitings (Micromesistius poutassou, kg. Nil
Micromesistius australis)
0303 69 00 -- Other kg. Nil
- Other fish, excluding livers and roes :
0303 81 -- Dogfish and other sharks:

(1) (2) (3) (4)
0303 81 10 --- Dogfish kg. Nil
0303 81 90 --- Other Sharks kg. Nil
0303 82 00 -- Rays and skates (Rajidae) kg. Nil
0303 83 00 -- Toothfish (Dissostichus spp.) kg. Nil
0303 84 00 -- Seabass (Dicentrarchus spp.) kg. Nil
0303 89 -- Other:
0303 89 10 --- Hilsa kg. Nil
0303 89 20 --- Dara kg. Nil
0303 89 30 --- Ribbon fish kg. Nil
0303 89 40 --- Seer kg. Nil
0303 89 50 --- Pomfret ( white or silver or black ) kg. Nil
0303 89 60 --- Ghole kg. Nil
0303 89 70 --- Threadfin kg. Nil
0303 89 80 --- Croackers, groupers, flounders kg. Nil
--- Other:
0303 89 91 ---- Edible fishmaws of wild life kg. Nil
0303 89 92 ---- Edible sharkfins of wild life kg. Nil
0303 89 99 ---- Other kg. Nil
0303 90 - Livers and roes:
0303 90 10 --- Egg or egg yolk of fish kg. Nil
0303 90 90 --- Other kg. Nil
0304 FISH FILLETS AND OTHER FISH MEAT (WHETHER OR
NOT MINCED), FRESH, CHILLED OR FROZEN
- Fresh or chilled fillets of tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus
spp.),carp (Cyprinus carpio, Carassius carassius,
Cirrhinus spp.,Mylopharyngodon piceus), eels (Anguilla
spp.), Nile perch (Lates niloticus) and snakeheads
(Channa spp.):
0304 31 00 -- Tilapias ( Oreochromis spp.) kg. Nil
0304 32 00 -- Catfish (Pangasius spp., Silurus spp.,Clarias spp., kg. Nil
Ictalurus spp.)
0304 33 00 -- Nile Perch (Lates niloticus) kg. Nil
0304 39 00 -- Other kg. Nil
- Fresh or chilled fillets of other fish : Nil
0304 41 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus kg. Nil
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch,Oncorhynchus masou and
Oncorhynchus rhodurus) Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)
Oncorhynchus clarkii, Oncorhynchus aguabonita,

(1) (2) (3) (4)
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
0304 43 00 -- Flat fish (Pleuronectidae, Bothidae, kg. Nil
Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
0304 44 00 -- Fish of the families Bregmacerotidae, Euclichthyidae, kg. Nil
Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae
0304 45 00 -- Swordfish (Xiphias gladius) kg. Nil
0304 46 00 -- Toothfish (Dissostichus spp.) kg. Nil
0304 49 -- Other:
0304 49 10 --- Hilsa kg. Nil
0304 49 20 --- Shark kg. Nil
0304 49 30 --- Seer kg. Nil
0304 49 40 --- Tuna kg. Nil
0304 49 90 --- Other kg. Nil
- Other, fresh or chilled :
0304 51 00 -- Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., kg. Nil
Silurus spp., Clarias spp., Ictalurus spp. ), carp
( Cyprinus carpio, Carassius carassius, Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus ), eels ( Anguilla spp. ),
Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. )
0304 52 00 -- Salmonidae kg. Nil
Moridae and Muraenolepididae
0304 54 00 -- Swordfish ( Xiphias gladius ) kg. Nil
0304 55 00 -- Toothfish ( Dissostichus spp .) kg. Nil
0304 59 -- Other :
0304 59 10 --- Hilsa kg. Nil
0304 59 20 --- Shark kg. Nil
0304 59 30 --- Seer kg. Nil
0304 59 40 --- Tuna kg. Nil
0304 59 90 --- Other kg. Nil
- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp.
(Cyprinus arpio, Carassius carassius, Ctenopharyngodon
Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.) :
0304 61 00 -- Tilapias ( Oreochromis spp.) kg. Nil
0304 62 00 -- Catfish ( Pangasius spp ., Silurus spp.,
Clarias spp .,Ictalurus spp .) kg. Nil
0304 63 00 -- Nile Perch ( Lates niloticus ) kg. Nil

(1) (2) (3) (4)
0304 69 00 -- Other kg. Nil
- Frozen fillets of fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,Melanonidae,
Merlucciidae, Moridae and Muraenolepididae:
0304 72 00 -- Haddock (Melanogrammus aeglefinus) kg. Nil
0304 73 00 -- Coalfish (Pollachius virens) kg. Nil
0304 74 00 -- Hake (Merluccius spp., Urophycis spp.) kg. Nil
0304 75 00 -- Alaska Pollack (Theragra chalcogramma) kg. Nil
0304 79 00 -- Other kg. Nil
- Frozen fillets of other fish :
0304 81 00 -- Pacific salmon ( Oncorhynchus nerka,Oncorhynchus kg. Nil
Oncorhynchus kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus),Atlantic salmon ( Salmo salar)
and Danube salmon ( Hucho hucho)
0304 82 00 -- Trout ( Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarkii, kg. Nil
Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
0304 83 00 -- Flat fish ( Pleuronectidae, Bothidae, kg. Nil
Cynoglossidae,Soleidae,
Scophthalmidae and Citharidae )
0304 84 00 -- Swordfish ( Xiphias gladius) kg. Nil
0304 85 00 -- Toothfish (Dissostichus spp .) kg. Nil
0304 86 00 -- Herrings (Clupea harengus, Clupea pallasii ) kg. Nil
0304 87 00 -- Tunas (of the genus Thunnus), skipjack or kg. Nil
stripe-bellied bonito[Euthynnus (Katsuwonus) pelamis]
0304 89 -- Other:
0304 89 10 --- Hilsa kg. Nil
0304 89 20 --- Shark kg. Nil
0304 89 30 --- Seer kg. Nil
0304 89 90 --- Other kg. Nil
- Other, frozen:
0304 91 00 -- Swordfish ( Xiphias gladius ) kg. Nil
0304 92 00 -- Toothfish ( Dissostichus spp.) kg. Nil
0304 93 00 -- Tilapias ( Oreochromis spp .), catfish ( Pangasius spp., kg. Nil
Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius, Ctenopharyngodon idellus,
piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)
0304 94 00 -- Alaska Pollack ( Theragra chalcogramma ) kg. Nil

(1) (2) (3) (4)
Moridae and Muraenolepididae, other than Alaska Pollack
(Theragra chalcogramma)
0304 99 00 -- Other kg. Nil
0305 FISH , DRIED, SALTED OR IN BRINE; SMOKED
FISH , WHETHER OR NOT COOKED BEFORE OR
DURING THE SMOKING PROCESS ; FLOURS ,
MEALS AND PELLETS , OF FISH FIT FOR HUMAN
CONSUMPTION
0305 10 00 - Flours, meals and pellets, of fish fit for human consumption kg. Nil
0305 20 00 - Livers and roes of fish, dried, smoked, salted or in brine kg. Nil
- Fish fillets, dried, salted or in brine, but not smoked :
0305 31 00 -- Tilapias ( Oreochromis spp .), catfish ( Pangasius spp., kg. Nil
Silurus spp., Clarias spp., Ictalurus spp. ), carp ( Cyprinus
carpio, Carassius carassius, Ctenopharyngodon idellus,
piceus ),eels ( Anguilla spp. ), Nile perch ( Lates niloticus )
and snakeheads ( Channa spp. )
0305 32 00 -- Fish of the families Bregmacerotidae, Uclichthyidae, Gadidae, kg. Nil
Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae
0305 39 00 -- Other kg. Nil
- Smoked fish, including fillets, other than edible fish offal : kg. Nil
0305 41 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus
Oncorhynchus kisutch,Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic salmon (Salmo salar)
and Danube salmon (Hucho hucho)
0305 43 00 -- Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus kg. Nil
clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
0305 44 00 -- Tilapias (Oreochromis spp.), catfish ( Pangasius spp., kg. Nil
Silurus spp., Clarias spp., Ictalurus spp. ), carp
Nile perch ( Lates niloticus )and snakeheads ( Channa spp. )
0305 49 00 -- Other kg. Nil
- Dried fish, other than edible fish offal, whether or not salted
but not smoked:
0305 51 00 -- Cod (Gadus morhua,Gadus ogac, Gadus macrocephalus) kg. Nil
0305 59 -- Other:

(1) (2) (3) (4)
0305 59 10 --- Mumbai Duck kg. Nil
0305 59 20 --- Seer without head kg. Nil
0305 59 30 --- Sprats kg. Nil
0305 59 90 --- Other kg. Nil
- Fish, salted but not dried or smoked and fish in brine,
other than edible fish offal:
0305 63 00 -- Anchovies ( Engraulis spp.)
0305 64 00 -- Tilapias (Oreochromis spp.), catfish ( Pangasius spp., kg. Nil
Silurus spp ., Clarias spp., Ictalurus spp. ), carp
idellus,Hypophthalmichthys spp., Cirrhinus spp.,
Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. )
0305 69 -- Other:
0305 69 10 --- Mumbai Duck kg. Nil
0305 69 20 --- Seer without head kg. Nil
0305 69 30 --- Sprats kg. Nil
0305 69 90 --- Other kg. Nil
- Fish fins, heads, tails, maws and other edible fish offal :
0305 71 00 -- Shark fins kg. Nil
0305 72 00 -- Fish heads, tails and maws kg. Nil
0305 79 00 -- Other kg. Nil
0306 CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH ,
CHILLED , FROZEN , DRIED , SALTED OR IN BRINE ; SMOKED
CRUSTACEANS , WHETHER IN SHELL OR NOT , WHETHER OR NOT
COOKED BEFORE OR DURING THE SMOKING PROCESS ;
CRUSTACEANS , IN SHELL , COOKED BY STEAMING OR BY BOILING
IN WATER , WHETHER OR NOT CHILLED , FROZEN , DRIED , SALTED
OR IN BRINE ; FLOURS , MEALS AND PELLETS OF CRUSTACEANS ,
FIT FOR HUMAN CONSUMPTION .
- Frozen :
0306 11 00 -- Rock lobster and other sea craw fish kg. Nil
(Palinurus spp., Panulirus spp., Jasus spp.)

0306 12 -- Lobsters (Homarus spp.) :
0306 12 10 --- Whole, cooked kg. Nil
0306 12 90 --- Other kg. Nil
0306 13 Omitted

(1) (2) (3) (4)
0306 13 11 Omitted
0306 13 19 Omitted
0306 13 20 Omitted
0306 14 00 -- Crabs kg. Nil
0306 15 00 -- Norway lobsters ( Nephrops norvegicus ) kg. Nil
0306 16 -- Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon):
0306 16 10 --- Accelerated Freeze Dried(AFD) kg. Nil
0306 16 90 --- Other kg. Nil
0306 17 -- Other shrimps and prawns :
--- Scampi (Macrobrachium spp):
0306 17 11 ---- Accelerated Freeze Dried(AFD) kg. Nil
0306 17 19 ---- Other kg. Nil
0306 17 90 --- Other kg. Nil
0306 19 00 -- Other, including flours, meals and pellets, kg. Nil
of crustaceans, fit for human consumption
- Not frozen :
0306 21 00 -- Rock lobster and other sea craw fish kg. Nil
(Palinurus spp., Panulirus spp., Jasus spp.)
0306 22 00 -- Lobsters (Homarus spp.) kg. Nil
0306 23 Omitted
0306 23 10 Omitted
0306 23 90 Omitted
0306 24 00 -- Crabs kg. Nil
0306 25 00 -- Norway lobsters ( Nephrops norvegicus ) kg. Nil
0306 26 00 -- Cold-water shrimps and prawns
( Pandalus spp., Crangon crangon ) kg. Nil
0306 27 -- Other shrimps and prawns:
0306 27 10 --- Powdered kg. Nil
0306 27 90 --- Other kg. Nil
0306 29 00 -- Other, including flours, meals and pellets, kg.
Nil
of crustaceans, fit for human consumption
0307 MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,
FRESH , CHILLED , FROZEN , DRIED , SALTED OR IN
BRINE ; SMOKED MOLLUSCS , WHETHER IN SHELL OR NOT ,
WHETHER ON NOT COOKED BEFORE OR DURING THE
SMOKING PROCESS ; FLOURS , MEALS AND PELLETS OF
MOLLUSES , FIT FOR HUMAN CONSUMPTION .
- Oysters :
0307 11 00 -- Live, fresh or chilled kg. Nil
0307 19 00 -- Other kg. Nil

(1) (2) (3) (4)
0307 29 00 -- Other kg. Nil
- Mussels (Mytilus spp., Perna spp.):

0307 39 -- Other :
0307 39 10 --- Clams, clam meat (bivalves-Victorita, spp., kg. Nil
Mertrix spp. and Katalysia spp.)

0307 39 90 --- Other kg. Nil
- Cuttle fish (Sepia officinalis, Rossia

macrosoma, Septiola spp.) and squid
(Ommastrephes spp., Loligo spp., Nototodarus
spp., Sepioteuthis spp.) :
0307 41 -- Live, fresh and chilled :
0307 41 10 --- Cuttle fish kg. Nil
0307 41 20 --- Squid kg. Nil
0307 49 -- Other :
0307 49 10 --- Squid tubes, frozen kg. Nil
0307 49 20 --- Whole squids, frozen kg. Nil
0307 49 30 --- Dried squids kg. Nil
0307 49 90 --- Other kg. Nil
- Octopus (Octopus spp.) :

0307 59 00 -- Other kg. Nil
0307 60 00 - Snails, other than sea snails kg. Nil

- Clams, cockles and ark shells (families Arcidae, Arcticidae,
Cardiidae, Donacidae, Hiatellidae, Mactridae,
Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
0307 79 00 -- Other kg. Nil
- Abalone (Haliotis spp.):
0307 89 00 -- Other kg. Nil
- Other, including flours, meals and pellets, fit for

(1) (2) (3) (4)
human consumption :
0307 91 00 - - Live, fresh or chilled kg. Nil
0307 99 00 - - Other kg. Nil
0308 AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND
MOLLUSCS , LIVE , FRESH , CHILLED , FROZEN , DRIED, SALTED
OR IN BRINE ; SMOKED AQUATIC INVERTEBRATES OTHER THAN
CRUSTACEANS AND MOLLUSCS , WHETHER OR NOT COOKED
BEFORE OR DURING THE SMOKING PROCESS ; FLOURS , MEALS
AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN
CRUSTACEANS AND MOLLUSCS , FIT FOR HUMAN CONSUMPTION .
- Sea cucumbers (Stichopus japonicus, Holothurioidea) :
0308 19 00 -- Other kg. Nil
- Sea urchins (Strongylocentrotus spp., Paracentrotus
lividus, Loxechinus albus, Echichinus esculentus) :
0308 29 00 -- Other kg. Nil
0308 30 - Jellyfish (Rhopilema spp.):
0308 30 10 --- Live, fresh or chilled kg. Nil
0308 30 20 --- Dried, salted or frozen kg. Nil
0308 90 00 -- Other kg. Nil
CHAPTER 4
Dairy produce; birds eggs; natural honey; edible products of animal origin, not
elsewhere specified or included
N OTES
1. The expression milk means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 0405 :
(a) the term butter means natural butter, whey butter or recombined butter (fresh, salted
or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80%
or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by
weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers,
but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-
acid-producing bacteria;
(b) the expression dairy spreads means a spreadable emulsion of the water-in-oil type,
containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less
than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to
be classified as cheese in heading 0406 provided that they have the three following characteristics :
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
(a) products obtained from whey, containing by weight more than 95% lactose, expressed
as anhydrous lactose calculated on the dry matter (heading 1702); or
(b) albumins (including concentrates of two or more whey proteins, containing by weight
more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulin (heading
3504).
5. In this Chapter, the expresion "unit container" means a container, whether large or small (for
example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a
predetermined quantity or number.
6. In relation to products of this Chapter, labelling or relabelling of containers or repacking from
bulk packs to retail packs or the adoption of any other treatment to render the product marketable to
the consumer, shall amount to 'manufacture'.
7. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a
name or a mark, such as a symbol, monogram, label, signature or invented words or any writing
which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection
in the course of trade between the product and some person using such name or mark with or without
any indication of the identity of that person.
SUB-HEADING NOTES
1. For the purposes of sub-heading 0404 10, the expression modified whey means products
consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals
have been removed, whey to which natural whey constituents have been added, and products obtained
by mixing natural whey constituents.
2. For the purposes of sub-heading 0405 10, the term butter does not include dehydrated butter
or ghee (sub-heading 0405 90).
SUPPLEMENTARY NOTE
In this Chapter, wild animal means wild animal as defined in the Wild Life (Protection) Act, 1972
(53 of 1972).

(1) (2) (3) (4)
0401 MILK AND CREAM, NOT CONCENTRATED
NOR CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER
0401 10 00 - Of a fat content, by kg. Nil
weight, not exceeding 1%
0401 20 00 - Of a fat content, by weight, exceeding 1% kg. Nil
but not exceeding 6%
0401 40 00 - Of a fat content, by weight, exceeding 6% but not kg. Nil
exceeding 10%
0401 50 00 - Of a fat content, by weight, exceeding 10% kg. Nil
0402 MILK AND CREAM, CONCENTRATED OR
CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER
0402 10 - In powder, granules or other solid forms,
of a fat content, by weight not
exceeding 1.5% :
0402 10 10 --- Skimmed Milk kg. Nil
0402 10 20 --- Milk food for babies kg. Nil
0402 10 90 --- Other kg. Nil
- In powder, granules or other solid forms,
of a fat content, by weight
exceeding 1.5% :
0402 21 00 -- Not containing added sugar or other kg. Nil
sweetening matter
0402 29 -- Other :
0402 29 10 --- Whole milk kg. Nil
0402 29 20 --- Milk for babies kg. Nil
0402 29 90 --- Other kg. Nil

(1) (2) (3) (4)
- Other :
0402 91 -- Not containing added sugar or other
sweetening matter:
0402 91 10 --- Condensed milk kg. 12.5%
0402 91 90 --- Other kg. Nil
0402 99 -- Other :
0402 99 10 --- Whole milk kg. Nil
0402 99 20 --- Condensed milk kg. 12.5%
0402 99 90 --- Other kg. Nil
0403 BUTTER MILK, CURDLED MILK AND CREAM, YOGURT,
KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK
AND CREAM, WHETHER OR NOT CONCENTRATED
OR CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER OR FLAVOURED OR
CONTAINING ADDED FRUIT, NUTS OR COCOA
0403 10 00 - Yogurt kg. Nil
0403 90 - Other :
0403 90 10 --- Butter milk kg. Nil
0403 90 90 --- Other kg. Nil
0404 WHEY, WHETHER OR NOT CONCENTRATED OR
SWEETENING MATTER; PRODUCTS
CONSISTING OF NATURAL MILK CONSTITUENTS,
WHETHER OR NOT CONTAINING ADDED SUGAR
OR OTHER SWEETENING MATTER, NOT
ELSEWHERE SPECIFIED OR INCLUDED
0404 10 - Whey and modified whey, whether or not
concentrated or containing added sugar
or other sweetening matter :
0404 10 10 --- Whey, concentrated, evaporated or kg. Nil
condensed, liquid or semi-solid
0404 10 20 --- Whey, dry, blocks and powdered kg. Nil
0404 10 90 --- Other kg. Nil
0404 90 00 - Other kg. Nil
0405 BUTTER AND OTHER FATS AND OILS DERIVED
FROM MILK; DAIRY SPREADS
0405 10 00 - Butter kg. Nil
0405 20 00 - Dairy spreads kg. Nil
0405 90 - Other :
0405 90 10 --- Butter oil kg. Nil
0405 90 20 --- Ghee kg. Nil
0405 90 90 --- Other kg. Nil

(1) (2) (3) (4)
0406 CHEESE AND CURD
0406 10 00 - Fresh (unripened or uncured) cheese, kg. Nil
including whey cheese and curd
0406 20 00 - Grated or powdered cheese, of all kinds kg. Nil
0406 30 00 - Processed cheese not grated or powdered kg. Nil
0406 40 00 - *Blue-veined cheese and other cheese containing veins kg. Nil
produced by Penicillium roqueforti
0406 90 00 - Other cheese kg. Nil
0407 BIRDS EGGS, IN SHELL, FRESH, PRESERVED OR
COOKED
- Fertilised eggs for incubation:
0407 11 00 -- Of fowls of the species Gallus domesticus u
0407 19 -- Other:
0407 19 10 --- Of ducks u
0407 19 90 --- Other u
- Other fresh eggs :
0407 21 00 -- Of fowls of the species Gallus domesticus u
0407 29 00 -- Other u
0407 90 00 - Other u
0408 BIRDS EGGS, NOT IN SHELL, AND
EGG YOLKS, FRESH, DRIED, COOKED BY
STEAMING OR BY BOILING IN WATER,
MOULDED, FROZEN OR OTHERWISE
PRESERVED, WHETHER OR NOT CONTAINING
ADDED SUGAR OR OTHER SWEETENING MATTER
- Egg yolks :
0408 11 00 -- Dried kg.
0408 19 00 -- Other kg.
- Other :
0408 91 00 -- Dried kg.
0408 99 00 -- Other kg.
0409 00 00 NATURAL HONEY kg.
0410 EDIBLE PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR INCLUDED
0410 00 - Edible products of animal origin, not
elsewhere specified or included:
0410 00 10 --- Of wild animals kg. Nil
0410 00 20 --- Turtle eggs and Salanganes nests kg. Nil
(birds nests)
0410 00 90 --- Other kg. Nil
*Substituted vide section 67(b) of Finance Act, 2006 [With effect from 1.1.2007]
The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price.
For percentage of abatement - please see Appendix V.
CHAPTER 5
Products of animal origin, not elsewhere specified or included
NOTES
1. This Chapter does not cover:
(a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof,
and animal blood, liquid or dried);
(b) hides or skins (including furskins) other than goods of heading 0505 and parings and similar
waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
(c) animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends
respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros
horns and the teeth of all animals are regarded as ivory.
4. Throughout this Schedule, the expression horsehair means hair of the manes or tails of equine or
bovine animals.
SUPPLEMENTARY NOTE
In this Chapter, the expressions wild animal and wild life have the meanings respectively assigned
to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the
expression "wild bird" means any bird specified in Schedules to that Act.

(1) (2) (3) (4)
0501 HUMAN HAIR, UNWORKED, WHETHER OR
NOT WASHED OR SCOURED ; WASTE OF
HUMAN HAIR
0501 00 - Human hair, unworked, whether or not
washed or scoured; Waste of human hair:
0501 00 10 --- Human hair, unworked, whether or not kg. Nil
washed or scoured
0501 00 20 --- Waste of human hair kg. Nil
0502 PIGS , HOGS OR BOARS BRISTLES AND HAIR;
BADGER HAIR AND OTHER BRUSH MAKING
HAIR ; WASTE OF SUCH BRISTLES OR HAIR
0502 10 - Pigs, hogs or boars bristles and hair and
waste thereof:
0502 10 10 --- Pigs, hogs or boars bristles and hair kg. Nil
0502 10 20 --- Waste of pigs, hogs or boars bristles and kg. Nil
hair
0502 90 - Other:

(1) (2) (3) (4)
0502 90 10 --- Badger hair and other brush making hair kg. Nil
0502 90 20 --- Yak tail hair kg. Nil
0502 90 90 --- Other kg. Nil
0503
0504 GUTS , BLADDERS AND STOMACHS OF ANIMALS
(OTHER THAN FISH), WHOLE AND PIECES
THEREOF , FRESH , CHILLED , FROZEN , SALTED ,
IN BRINE , DRIED OR SMOKED
0504 00 - Guts, bladders and stomachs of animals
(other than fish), whole and pieces
thereof, fresh, chilled, frozen, salted,
in brine, dried or smoked:
0504 00 10 --- Guts of cattle for natural food casings kg. Nil
0504 00 20 --- Guts of sheep and goats for natural kg. Nil
food casings
--- Guts of other animals for natural
food casings:
0504 00 31 ---- Of wild animals kg. Nil
0504 00 39 ---- Other kg. Nil
--- Guts other than for natural food casings:
0504 00 49 ---- Other kg. Nil
--- Bladders and stomachs:
0504 00 59 ---- Other kg. Nil
0505 SKINS AND OTHER PARTS OF BIRDS, WITH THEIR
FEATHERS OR DOWN , FEATHERS AND PARTS OF
FEATHERS ( WHETHER OR NOT WITH TRIMMED
EDGES ) AND DOWN , NOT FURTHER WORKED THAN
CLEANED , DISINFECTED OR TREATED FOR
PRESERVATION; POWDER AND WASTE OF
FEATHERS OR PARTS OF FEATHERS
0505 10 - Feathers of a kind used for stuffing; down:
0505 10 10 --- Of wild birds kg. Nil
0505 10 90 --- Other kg. Nil
0505 90 - Other:
0505 90 10 --- Peacock tail and wing feather kg. Nil
(trimmed or not)
--- Other feather (excluding for stuffing
purpose):
0505 90 21 ---- Of wild birds kg. Nil
0505 90 29 ---- Other kg. Nil
--- Powder and waste of feathers or parts of
feathers:

(1) (2) (3) (4)
0505 90 39 ---- Other kg. Nil
--- Skins and other parts:
0505 90 99 ---- Other kg. Nil
0506 BONES AND HORN-CORES, UNWORKED,
DEFATTED , SIMPLY PREPARED ( BUT NOT CUT TO
SHAPE ), TREATED WITH ACID OR DEGELATINISED
POWDER AND WASTE OF THESE PRODUCTS
0506 10 - Ossein and bones treated with acid:
--- Bones, including horn-cores, crushed:
0506 10 19 ---- Other kg. Nil
--- Bone grist:
0506 10 29 ---- Other kg. Nil
--- Ossein:
0506 10 39 ---- Other kg. Nil
--- Bones, horn-cones and parts thereof, not
crushed:
0506 10 49 ---- Other kg. Nil
0506 90 - Other:
--- Bone meal:
0506 90 19 ---- Other kg. Nil
--- Other:
0506 90 99 ---- Other kg. Nil
0507 IVORY, TORTOISE-SHELL, WHALEBONE AND
WHALEBONE HAIR , HORNS , ANTLERS , HOOVES ,
NAILS , CLAWS AND BEAKS , UNWORKED OR SIMPLY
PREPARED BUT NOT CUT TO SHAPE; POWDER AND
WASTE OF THESE PRODUCTS
0507 10 - Ivory; ivory powder and waste:
0507 10 10 --- Ivory kg. Nil
0507 10 20 --- Ivory powder and waste kg. Nil
0507 90 - Other:
0507 90 10 --- Hoof meal kg. Nil
0507 90 20 --- Horn meal kg. Nil
0507 90 30 --- Hooves, claws, nails and beaks kg. Nil
0507 90 40 --- Antlers kg. Nil
0507 90 50 --- Buffalo horns kg. Nil
0507 90 60 --- Tortoise-shell kg. Nil

(1) (2) (3) (4)
0507 90 70 --- Claws and waste of tortoise shell kg. Nil
0507 90 90 --- Other kg. Nil
0508 CORAL AND SIMILAR MATERIALS , UNWORKED
OR SIMPLY PREPARED BUT NOT OTHERWISE
WORKED ; SHELLS OF MOLLUSCS , CRUSTACEANS
OR ECHINODERMS AND CUTTLE - BONE,
UNWORKED OR SIMPLY PREPARED BUT NOT
CUT TO SHAPE , POWDER AND WASTE THEREOF
0508 00 - Coral and similar materials, unworked or
simply prepared but not otherwise worked;
shells of molluscs, crustaceans or
echinoderms and cuttle-bone, unworked
or simply prepared but not cut to shape,
powder and waste thereof:
0508 00 10 --- Coral kg. Nil
0508 00 20 --- Chanks kg. Nil
0508 00 30 --- Cowries kg. Nil
0508 00 40 --- Cuttlefish bones kg. Nil
0508 00 50 --- Shells kg. Nil
0508 00 90 --- Other kg. Nil
0509 Omitted
0510 AMBERGRIS, CASTOREUM, CIVET AND MUSK;
CANTHARIDES ; BILE , WHETHER OR NOT DRIED ;
GLANDS AND OTHER ANIMAL PRODUCTS USED
IN THE PREPARATION OF PHARMACEUTICAL
PRODUCTS , FRESH , CHILLED , FROZEN OR
OTHERWISE PROVISIONALLY PRESERVED
0510 00 - Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used
in the preparation of pharmaceutical
products, fresh, chilled, frozen or
otherwise provisionally preserved:
0510 00 10 --- Bezoar, cow (goolochan) kg. Nil
0510 00 20 --- Ox Gallstone kg. Nil
0510 00 30 --- Placenta, frozen kg. Nil
--- Other:
0510 00 99 ---- Other kg. Nil
0511 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED
OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3,
UNFIT FOR HUMAN CONSUMPTION
0511 10 00 - Bovine semen kg. Nil
- Other:

(1) (2) (3) (4)
0511 91 -- Products of fish or crustaceans, molluscs

or other aquatic invertebrates; dead animals
of Chapter 3:
0511 91 10 --- Fish nails kg. Nil
0511 91 20 --- Fish tails kg. Nil
0511 91 30 --- Other fish waste kg. Nil
0511 91 90 --- Other kg. Nil
0511 99 -- Other:
--- Silkworm pupae:
0511 99 11 ---- Artemia kg. Nil
0511 99 19 ---- Other kg. Nil
--- Sinews and tendons:
0511 99 21 ---- Of wild life kg. Nil
0511 99 29 ---- Other kg. Nil
--- Other:
0511 99 91 ---- Frozen semen, other than bovine; kg. Nil
bovine embryo
0511 99 92 ---- Of wild life kg. Nil
0511 99 99 ---- Other kg. Nil
Exemption to goods when cleared against a Post Export EPCG duty credit scrip (0% EPCG variant)
Notifin. No. 02/2013-CE., dt. 18.2.2013.
(1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
(Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a Post Export
EPCG duty credit scrip (0% EPCG variant) issued by the Regional Authority in accordance with paragraph
5.11 under Chapter 5 {Export Promotion Capital Goods (EPCG) Scheme} of the Foreign Trade Policy
which provides for duty remission in proportion to export obligation fulfilled (hereinafter referred to as the
said scrip) from,-
(i) the whole of the duty of excise leviable thereon under the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
(ii) the whole of the additional duty of excise leviable thereon under section 3 of the
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional duty of excise leviable thereon under section 3 of the
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
2. The exemption shall be subject to the following conditions, namely:-
(a) that the conditions (1) to (14) specified in paragraph 2 of the Notification No. 05/2013 Customs,
dated the 18th February, 2013 are complied and the said scrip has been registered by the Customs
authority at the specified port of registration (hereinafter referred as the said Customs authority);
(b) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or
a transferee-holder, presents the said scrip to the said Customs authority along with a letter or
proforma invoice from the supplier or manufacturer indicating details of its jurisdictional Central
Excise Officer (hereinafter referred as the said Officer) and the description, quantity, value of the
goods to be cleared and the duties leviable thereon, but for this exemption;
(c) that the said Customs authority, taking into account the debits already made towards imports under
Notification No. 05/2013-Customs, dated the 18th February, 2013 and this exemption, debits the
duties leviable, but for this exemption in or on the reverse of the said scrip and also mentions the
necessary details thereon, updates its own records and sends written advice of these actions to the
said Officer;
(d) that the validity of the said scrip shall be eighteen months from the date of issue and the said scrip
shall be valid on the date on which the above debit of duty is made;
(e) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said
Customs authority to the said Officer along with an undertaking addressed to the said Officer that in
case of any amount short debited in the said scrip he shall pay on demand an amount equal to the
short debit, along with applicable interest;
(f) that based on the said written advice and undertaking, the said Officer endorses the clearance par-
ticulars and validates, on the reverse of the said scrip, the details of the duties leviable, but for this
exemption, which were debited by the said Customs authority, and keeps a record of such clear-
ances;
(g) that the manufacturer retains a copy of the said scrip, debited by the said Customs authority and
endorsed by the said Officer and duly attested by the holder of the scrip, in support of the clearance
under this notification;
(h) that the benefits under this notification shall not be available to clear the items listed in Appendix
37B of the Handbook of Procedures, Volume 1;
(i) that the benefits under this notification shall not be available to goods or items, the imports of
which are not permitted against the said scrip; and
(j) that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail the
drawback or CENVAT credit of the duties of excise leviable under the First Schedule and the Sec-
ond Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), section 3 of the Additional Duties
of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), against the amount debited
in the said scrip and validated at the time of clearance.
Explanation - For the purposes of this notification,-
(A) Export obligation shall have the same meaning as specified in Notification No. 05/2013- Cus-
toms, dated the 18th February, 2013;
(B) Foreign Trade Policy means the Foreign Trade Policy, 2009-2014, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification of the Government of India in the
Ministry of Commerce and Industry, No.1 (RE 2012) /2009-2014, dated the 5th June 2012, as amended
from time to time;
(C) Handbook of Procedures, Volume 1 means the Handbook of Procedures Volume 1, 2009-14,
published in the Gazette of India, Extraordinary, Part I, Section 1 vide public notice of the Government of
India in the Ministry of Commerce and Industry, Department of Commerce, No.01 (RE - 2012)/2009-2014,
dated the 5th June, 2012, as amended from time to time;
(D) Regional Authority means the Director General of Foreign Trade appointed under section 6 of the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to
grant an authorisation, including a duty credit scrip under the said Act.
Exemption to goods when cleared against a Post Export EPCG duty credit scrip (3% EPCG variant)
Notifin No. 03/2013-CE., dt. 18.2.2013.
EPCG duty credit scrip (3% EPCG variant) issued by the Regional Authority in accordance with paragraph
5.11 under Chapter 5 {Export Promotion Capital Goods (EPCG) Scheme} of the Foreign Trade Policy
which provides for duty remission in proportion to export obligation fulfilled (hereinafter referred to as the
said scrip) from,-
(ii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties
of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties
of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
(a) that the conditions (1) to (14) specified in paragraph 2 of the Notification No. 06/2013 - Customs,
dated the 18th February, 2013 are complied and the said scrip has been registered by the Customs
authority at the specified port of registration (hereinafter referred as the said Customs authority);
a transferee-holder, presents the said scrip to the said Customs authority along with a letter or
proforma invoice from the supplier or manufacturer indicating details of its jurisdictional Central
Excise Officer (hereinafter referred as the said Officer) and the description, quantity, value of the
goods to be cleared and the duties leviable thereon, but for this exemption;
Notification No. 06/2013-Customs, dated the 18th February, 2013 and this exemption, debits the
duties leviable, but for this exemption in or on the reverse of the said scrip and also mentions the
necessary details thereon, updates its own records and sends written advice of these actions to the
said Officer;
Customs authority to the said Officer along with an undertaking addressed to the said Officer that in
case of any amount short debited in the said scrip he shall pay on demand an amount equal to the
short debit, along with applicable interest;
(f) that based on the said written advice and undertaking, the said Officer endorses the clearance
particulars and validates, on the reverse of the said scrip, the details of the duties leviable, but for this
exemption, which were debited by the said Customs authority, and keeps a record of such clear-
ances;
endorsed by the said Officer and duly attested by the holder of the scrip, in support of the clearance
under this notification;
37B of the Handbook of Procedures, Volume 1;
(i) that the benefits under this notification shall not be available to goods or items, the imports of which
are not permitted against the said scrip; and
drawback or CENVAT credit of the duties of excise leviable under the First Schedule and the Sec-
ond Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), section 3 of the Additional Duties
of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), against the amount debited
in the said scrip and validated at the time of clearance.
toms, dated the 18th February, 2013;
India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification of the Government of India in the
Ministry of Commerce and Industry, No.1 (RE 2012) /2009-2014, dated the 5th June 2012, as amended
from time to time;
India in the Ministry of Commerce and Industry, Department of Commerce, No.01 (RE - 2012)/2009-2014,
dated the 5th June, 2012, as amended from time to time;
(D) Regional Authority means the Director General of Foreign Trade appointed under section 6 of the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to
grant an authorisation, including a duty credit scrip under the said Act.
Exemption to goods specified in the First and Second Schedule when cleared against a Post Export
EPCG duty credit scrip.
Notifn. No. 14/2013-CE., dt. 18.4.2013.
EPCG duty credit scrip issued by the Regional Authority in accordance with paragraph 5.11 under Chapter
5 {Export Promotion Capital Goods (EPCG) Scheme} of the Foreign Trade Policy which provides for duty
remission in proportion to export obligation fulfilled (hereinafter referred to as the said scrip) from ,-
(ii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional
Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
(a) that the conditions (1) to (14) specified in paragraph 2 of the Notification No. 23/2013 Customs,
dated the 18 th April, 2013 are complied and the said scrip has been registered by the Customs authority at
the specified port of registration (hereinafter referred as the said Customs authority);
a transferee-holder, presents the said scrip to the said Customs authority along with a letter or proforma
invoice from the supplier or manufacturer indicating details of its jurisdictional Central Excise Officer
(hereinafter referred as the said Officer) and the description, quantity, value of the goods to be cleared and
the duties leviable thereon, but for this exemption;
Notification No. 23/2013-Customs, dated the 18 th April, 2013, and this exemption, debits the duties levi-
able, but for this exemption in or on the reverse of the said scrip and also mentions the necessary details
thereon, updates its own records and sends written advice of these actions to the said Officer;
Customs authority to the said Officer along with an undertaking addressed to the said Officer that in case of
any amount short debited in the said scrip he shall pay on demand an amount equal to the short debit, along
with applicable interest;
(f) that based on the said written advice and undertaking, the said Officer endorses the clearance par-
ticulars and validates, on the reverse of the said scrip, the details of the duties leviable, but for this exemp-
tion, which were debited by the said Customs authority, and keeps a record of such clearances;
endorsed by the said Officer and duly attested by the holder of the scrip, in support of the clearance under
this notification;
37B of the Handbook of Procedures, Volume 1 ;
(i) that the benefits under this notification shall not be available to goods or items, the imports of which
are not permitted against the said scrip; and
drawback or CENVAT credit of the duties of excise leviable under the First Schedule and the Second Sched-
ule to the Central Excise Tariff Act, 1985 (5 of 1986), section 3 of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional Duties of Excise (Textiles and
Textile Articles) Act, 1978 (40 of 1978), against the amount debited in the said scrip and validated at the
time of clearance .
toms, dated the 18 th April, 2013;
India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number G.S.R. 1293(E) of the
Government of India, Ministry of Commerce and Industry, Department of Commerce No.1 (RE 2012) /
2009-2014 dated the 5 th June, 2012, as amended from time to time;
India in the Ministry of Commerce and Industry, Department of Commerce, No.1 (RE 2012) /2009-2014
dated the 5 th June, 2012, as amended from time to time;
(D) ` Regional Authority means the Director General of Foreign Trade appointed under section 6 of the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant
an authorisation, including a duty credit scrip under the said Act.
SECTION II 48 CHAPTER 6
SECTION II
VEGETABLE PRODUCTS
NOTES
1. In this Section, the term pellets means products which have been agglomerated either directly by
compression or by the addition of a binder in a proportion not exceeding 3 per cent. by weight.
2. In this Section the expression, unit container means a container, whether large or small (for example,
tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or
number.
CHAPTER 6
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
NOTES
1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including
seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental
use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed
as including a reference to bouquets, floral baskets, wreaths and similar articles made
wholly or partly of goods of that kind, account not being taken of accessories of other materials. However,
these headings do not include collages or similar decorative plaques of heading 9701.

(1) (2) (3) (4)
0601 BULBS , TUBERS, TUBEROUS ROOTS, CORMS,
CROWNS AND RHIZOMES , DORMANT , IN GROWTH
OR IN FLOWER ; CHICORY PLANTS AND ROOTS
OTHER THAN ROOTS OF HEADING 1212
0601 10 00 - Bulbs, tubers, tuberous roots, corms, kg.
crowns and rhizomes, dormant
0601 20 - Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, in growth or in
flower; chicory plants and roots:
0601 20 10 --- Bulbs, horticultural kg.
--- Chicory plants and roots:
0601 20 21 ---- Plants kg.
0601 20 22 ---- Roots kg.
0601 20 90 --- Other kg.
0602 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS),
CUTTINGS AND SLIPS ; MUSHROOM SPAWN
0602 10 00 - Unrooted cuttings and slips kg.

(1) (2) (3) (4)
0602 20 - Trees, shrubs and bushes, grafted or not, of
kinds, which bear edible fruits or nuts:
0602 20 10 --- Edible fruit or nut trees, grafted or not kg.
0602 20 20 --- Cactus kg.
0602 20 90 --- Other kg.
0602 30 00 - Rhododendrons and azaleas, grafted or not kg.
0602 40 00 - Roses, grafted or not kg.
0602 90 - Other:
0602 90 10 --- Mushroom spawn kg.
0602 90 20 --- Flowering plants (excluding roses and kg.
rhododendrons)
0602 90 30 --- Tissue culture plant kg.
0602 90 90 --- Other kg.
0603 CUT FLOWERS AND FLOWER BUDS OF A KIND
SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL
PURPOSES , FRESH , DRIED , DYED , BLEACHED,
IMPREGNATED OR OTHERWISE PREPARED
- Fresh:
0603 11 00 -- Roses kg.
0603 12 00 -- Carnations kg.
0603 13 00 -- Orchids kg.
0603 14 00 -- Chrysanthemums kg.
0603 15 00 -- Lilies ( Lilium spp. ) kg.
0603 19 00 -- Other kg.
0603 90 00 - Other kg.
0604 FOLIAGE, BRANCHES AND OTHER PARTS OF
PLANTS , WITHOUT FLOWERS OR FLOWER BUDS ,
AND GRASSES , MOSSES AND LICHENS , BEING
GOODS OF A KIND SUITABLE FOR BOUQUETS
OR FOR ORNAMENTAL PURPOSES , FRESH ,
DRIED , DYED , BLEACHED , IMPREGNATED
OR OTHERWISE PREPARED
0604 20 00 - Fresh kg.
0604 90 00 - Other kg.
_______________________________________________________________________________________________________________
CHAPTER 7
Edible vegetables and certain roots and tubers
NOTES
1. This Chapter does not cover forage products of heading 1214.
2. In headings 0709, 0710, 0711 and 0712, the word vegetables includes edible
mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata),
fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet
marjoram (Majorana hartensis or Origanum majorana).
3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than :
(a) dried leguminous vegetables, shelled (heading 0713);
(b) sweet corn in the forms specified in headings 1102 to 1104;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
(d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4. However, dried or crushed or ground fruits of the genus capsicum or of the genus pimenta are
excluded from this Chapter (heading 0904).

(1) (2) (3) (4)
0701 POTATOES, FRESH OR CHILLED
0701 10 00 - Seed kg. Nil
0701 90 00 - Other kg. Nil
0702 00 00 TOMATOES, FRESH OR CHILLED kg. Nil
0703 ONIONS , SHALLOTS, GARLIC, LEEKS AND OTHER
ALLIACEOUS VEGETABLES, FRESH OR CHILLED
0703 10 - Onions and shallots:
0703 10 10 --- Onions kg. Nil
0703 10 20 --- Shallots kg. Nil
0703 20 00 - Garlic kg. Nil
0703 90 00 - Leeks and other alliaceous vegetables kg. Nil
0704 CABBAGES , CAULIFLOWERS, KOHLRABI, KALE
AND SIMILAR EDIBLE BRASSICAS , FRESH OR
CHILLED
0704 10 00 - Cauliflowers and headed broccoli kg. Nil
0704 20 00 - Brussels sprouts kg. Nil
0704 90 00 - Other kg. Nil
0705 LETTUCE (LACTUCASATIVA) AND CHICORY
(CICHORIUM SPP. ), FRESH OR CHILLED
- Lettuce:
0705 11 00 -- Cabbage lettuce (head lettuce) kg. Nil
0705 19 00 -- Other kg. Nil

(1) (2) (3) (4)
- Chicory:
0705 21 00 -- Witloof chicory (Cichorium intybus var. kg. Nil
foliosum)
0705 29 00 -- Other kg. Nil
0706 CARROTS , TURNIPS, SALAD BEETROOT, SALSIFY ,
CELERIAC , RADISHES AND SIMILAR EDIBLE
ROOTS , FRESH OR CHILLED
0706 10 00 - Carrots and turnips kg. Nil
0706 90 - Other:
0706 90 10 --- Horse radish kg. Nil
0706 90 20 --- Other radish kg. Nil
0706 90 30 --- Salad beetroot kg. Nil
0706 90 90 --- Other kg. Nil
0707 00 00 CUCUMBERS OR GHERKINS, FRESH OR CHILLED kg. Nil
0708 LEGUMINOUS VEGETABLES, SHELLED OR
UNSHELLED , FRESH OR CHILLED
0708 10 00 - Peas (Pisum sativum) kg. Nil
0708 20 00 - Beans (Vigna spp., Phaseolus spp.) kg. Nil
0708 90 00 - Other leguminous vegetables kg. Nil
0709 OTHER VEGETABLES, FRESH OR CHILLED
0709 20 00 - Asparagus kg. Nil
0709 30 00 - Aubergines (egg-plants) kg. Nil
0709 40 00 - Celery other than celeraic kg. Nil
- Mushrooms and truffles:
0709 51 00 -- Mushrooms of the genus agaricus kg. Nil
0709 59 00 -- Other kg. Nil
0709 60 - Fruits of the genus capsicum or of the
genus pimenta :
0709 60 10 --- Green chilly kg. Nil
0709 60 90 --- Other kg. Nil
0709 70 00 - Spinach, New Zealand spinach and orache kg. Nil
spinach (garden spinach)
- Other :
0709 91 00 -- Globe artichokes kg. Nil
0709 92 00 -- Olives kg. Nil
0709 93 00 -- Pumpkins, squash and gourds ( Cucurbita spp.) kg. Nil
0709 99 -- Other:
0709 99 10 --- Green Pepper kg. Nil
0709 99 20 --- Mixed vegetables kg. Nil
0709 99 90 --- Other kg. Nil
0710 VEGETABLES (UNCOOKED OR COOKED BY
STEAMING OR BOILING IN WATER ), FROZEN
0710 10 00 - Potatoes kg. Nil
52

(1) (2) (3) (4)
- Leguminous vegetables, shelled or unshelled:
0710 21 00 -- Peas (Pisum sativum) kg. Nil
0710 22 00 -- Beans (Vigna spp., Phaseolus spp.) kg. Nil
0710 29 00 -- Other kg. Nil
0710 30 00 - Spinach, New Zealand spinach and orache kg. Nil
spinach (garden spinach)
0710 40 00 - Sweet corn kg. Nil
0710 80 - Other vegetables:
0710 80 10 --- Terragon kg. Nil
0710 80 90 --- Other kg. Nil
0710 90 00 - Mixtures of vegetables kg. Nil
0711 VEGETABLES PROVISIONALLY PRESERVED
(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,
IN BRINE , IN SULPHUR WATER OR IN OTHER
PRESERVATIVE SOLUTIONS ), BUT UNSUITABLE
IN THAT STATE FOR IMMEDIATE CONSUMPTION
0711 20 00 - Olives kg. Nil
0711 40 00 - Cucumbers and gherkins kg. Nil
- Mushrooms and truffles:
0711 51 00 -- Mushrooms of the gensus agaricus kg. Nil
0711 59 00 -- Other kg. Nil
0711 90 - Other vegetables; mixtures of vegetables:
0711 90 10 --- Green pepper in brine kg. Nil
0711 90 20 --- Assorted canned vegetables kg. Nil
0711 90 90 --- Other kg. Nil
0712 DRIED VEGETABLES, WHOLE, CUT , SLICED,
BROKEN OR IN POWDER , BUT NOT
FURTHER PREPARED
0712 20 00 - Onions kg. Nil
- Mushrooms, wood ears (Auricularia spp.),
jelly fungi (Tremella spp.) and truffles:
0712 31 00 -- Mushrooms of the genus agaricus kg. Nil
0712 32 00 -- Wood ears (Auricularia spp.) kg. Nil
0712 33 00 -- Jelly fungi (Tremella spp.) kg. Nil
0712 39 00 -- Other kg. Nil
0712 90 - Other vegetables; mixtures of vegetables:
0712 90 10 --- Asparagus kg. Nil
0712 90 20 --- Dehydrated garlic powder kg. Nil
0712 90 30 --- Dehydrated garlic flakes kg. Nil
0712 90 40 --- Dried garlic kg. Nil
0712 90 50 --- Marjoram, Oregano kg. Nil
0712 90 60 --- Potatoes kg. Nil
0712 90 90 --- Other kg. Nil

(1) (2) (3) (4)
0713 DRIED LEGUMINOUS VEGETABLES, SHELLED ,
WHETHER OR NOT SKINNED OR SPLIT
0713 10 00 - Peas (Pisum sativum) kg. Nil
0713 20 00 - Chickpeas (garbanzos) kg. Nil
- Beans (Vigna spp., Phaseolus spp.):
0713 31 00 -- Beans of the species Vigna mungo (L.) kg. Nil
Hepper or Vigna radiata (L.) Wilczek
0713 32 00 -- Small red (Adzuki) beans (Phaseolus or kg. Nil
Vigna angularis)
0713 33 00 -- Kidney beans, including white pea beans kg. Nil
(Phaseolus vulgaris)
0713 34 00 -- Bambara beans (Vigna subterranea or Voandzeia kg. Nil
subterranea)
0713 35 00 -- Cow peas (Vigna unguiculata) kg. Nil
0713 39 -- Other:
0713 39 10 --- Guar seeds kg. Nil
0713 39 90 --- Other kg. Nil
0713 40 00 - Lentils kg. Nil
0713 50 00 - Broad beans (Vicia faba var major) and horse kg. Nil
beans (Vicia faba var equina, Vicia faba
var minor)
0713 60 00 - Pigeon peas ( Cajanus cajan ) kg. Nil
0713 90 - Other:
0713 90 10 --- Split kg. Nil
0713 90 90 --- Other kg. Nil
0714 MANIOC, ARROWROOT, SALEP, JERUSALEM
ARTICHOKES , SWEET POTATOES AND SIMILAR
ROOTS AND TUBERS WITH HIGH STARCH OR
INULIN CONTENT , FRESH , CHILLED, FROZEN OR
DRIED , WHETHER OR NOT SLICED OR IN THE
FORM OF PELLETS ; SAGO PITH
0714 10 00 - Manioc (cassava) kg. Nil
0714 20 00 - Sweet potatoes kg. Nil
0714 30 00 - Yams ( Dioscorea spp.) kg. Nil
0714 40 00 - Taro ( Colocasia spp .) kg. Nil
0714 50 00 - Yautia ( Xanthosoma spp .) kg. Nil
0714 90 - Other:
0714 90 10 --- Sago pith kg. Nil
0714 90 90 --- Other kg. Nil
CHAPTER 8
Edible fruit and nuts; peel of citrus fruit or melons
NOTES
(a) inedible nuts or fruits; or
(b) betel nut product known as "Supari" of tariff item 2106 90 30.
2. Chilled fruits and nuts are to be classified in the same headings as the correspon-ding fresh fruits
and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following
purposes:
(a) for additional preservation or stabilisation (for example, by moderate heat treatment,
sulphuring, the addition of sorbic acid or potassium sorbate);
(b) to improve or maintain their appearance (for example, by the addition of vegetable oil or
small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

(1) (2) (3) (4)
0801 COCONUTS , BRAZIL NUTS AND CASHEW NUTS,
FRESH OR DRIED , WHETHER OR NOT SHELLED
OR PEELED
- Coconuts:
0801 11 00 -- Desiccated kg. Nil
0801 12 -- In the inner shell (endocarp):
0801 12 10 --- Fresh kg. Nil
0801 12 20 --- Dried kg. Nil
0801 12 90 --- Other kg. Nil
0801 19 -- Other:
0801 19 10 --- Fresh kg. Nil
0801 19 20 --- Dried kg. Nil
0801 19 90 --- Other kg. Nil
- Brazil nuts:
0801 21 00 -- In shell kg. Nil
0801 22 00 -- Shelled kg. Nil
- Cashew nuts:
0801 32 -- Shelled:
0801 32 10 --- Cashew kernel, broken kg. Nil
0801 32 20 --- Cashew kernel, whole kg. Nil
0801 32 90 --- Other kg. Nil
55

(1) (2) (3) (4)
0802 OTHER NUTS, FRESH OR DRIED, WHETHER
OR NOT SHELLED OR PEELED
- Almonds:
- Hazelnuts or filberts (Corylus spp.):
- Walnuts :
- Chestnuts (Castanea spp.) :
- Pistachios :
- Macadamia nuts :
0802 70 00 - Kola nuts ( Cola spp.) kg. Nil
0802 80 - Areca nuts:
0802 80 10 --- Whole kg. Nil
0802 80 20 --- Split kg. Nil
0802 80 30 --- Ground kg. Nil
0802 80 90 --- Other kg. Nil
0802 90 00 - Other kg. Nil
0803 BANANAS , INCLUDING P LANTAINS, FRESH OR DRIED
0803 10 - Plantains:
0803 10 10 --- Curry plantain kg. Nil
0803 10 90 --- Other kg. Nil
0803 90 - Other:
0803 90 10 --- Bananas, fresh kg. Nil
0803 90 90 --- Other kg. Nil
0804 DATES, FIGS , PINEAPPLES , AVOCADOS, GUAVAS,
MANGOES , AND MANGOSTEENS , FRESH OR DRIED
0804 10 - Dates:
0804 10 10 --- Fresh (excluding wet dates) kg. Nil
0804 10 20 --- Soft (khayzur or wet dates) kg. Nil
0804 10 30 --- Hard (chhohara or kharek) kg. Nil
0804 10 90 --- Other kg. Nil
0804 20 - Figs:

(1) (2) (3) (4)
0804 20 10 --- Fresh kg. Nil
0804 20 90 --- Other kg. Nil
0804 30 00 - Pineapples kg. Nil
0804 40 00 - Avocados kg. Nil
0804 50 - Guavas, mangoes and mangosteens:
0804 50 10 --- Guavas, fresh or dried kg. Nil
0804 50 20 --- Mangoes, fresh kg. Nil
0804 50 30 --- Mangoes, sliced dried kg. Nil
0804 50 40 --- Mango pulp kg. Nil
0804 50 90 --- Other kg. Nil
0805 CITRUS FRUIT, FRESH OR DRIED
0805 10 00 - Oranges kg. Nil
0805 20 00 - Mandarins (including tangerines and satsumas); kg. Nil
clementines, wilkings and similar citrus hybrids
0805 40 00 - Grape fruit, including pomelos kg. Nil
0805 50 00 - Lemon (Citrus limon, Citrus limonum) and kg. Nil
limes (Citrus aurantifolia, Citrus latifolia)
0805 90 00 - Other kg. Nil
0806 GRAPES , FRESH OR DRIED
0806 10 00 - Fresh kg. Nil
0806 20 - Dried:
0806 20 10 --- Raisins kg. Nil
0806 20 90 --- Other kg. Nil
0807 MELONS (INCLUDING WATERMELONS) AND
PAPAWS ( PAPAYAS ), FRESH
- Melons (including watermelons) :
0807 11 00 -- Water melons kg. Nil
0807 19 00 -- Other kg. Nil
0807 20 00 - Papaws (papayas) kg. Nil
0808 APPLES , PEARS AND QUINCES, FRESH
0808 10 00 - Apples kg. Nil
0808 30 00 - Pears kg. Nil
0808 40 00 - Quinces kg. Nil
0809 APRICOTS, CHERRIES, PEACHES (INCLUDING
NECTARINES ), PLUMS AND SOLES , FRESH
0809 10 00 - Apricots kg. Nil
- Cherries :
0809 21 00 -- Sour cherries ( Prunus cerasus ) kg. Nil
0809 29 00 -- Other kg. Nil
0809 30 00 - Peaches, including nectarine kg. Nil
0809 40 00 - Plums and sloes kg. Nil
0810 OTHER FRUIT, FRESH
0810 10 00 - Strawberries kg. Nil

(1) (2) (3) (4)
0810 20 00 - Raspberries, blackberries, mulberries and kg. Nil
loganberries
0810 30 00 - Black, white or red currants and gooseberries kg. Nil
0810 40 00 - Cranberries, bilberries and other fruits of the kg. Nil
genus Vaccinium
0810 50 00 - Kiwi fruit kg. Nil
0810 60 00 - Durians kg. Nil
0810 70 00 - Persimmons kg. Nil
0810 90 - Other:
0810 90 10 --- Pomegranates kg. Nil
0810 90 20 --- Tamarind, fresh kg. Nil
0810 90 30 --- Sapota (chico) kg. Nil
0810 90 40 --- Custard-apple (Ata) kg. Nil
0810 90 50 --- Bore kg. Nil
0810 90 60 --- Lichi kg. Nil
0810 90 90 --- Other kg. Nil
0811 FRUIT AND NUTS, UNCOOKED OR COOKED BY
STEAMING OR BOILING IN WATER , FROZEN ,
WHETHER OR NOT CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER
0811 10 - Strawberries:
0811 10 10 --- Containing added sugar kg. Nil
0811 10 20 --- Not containing added sugar kg. Nil
0811 10 90 --- Other kg. Nil
0811 20 - Raspberries, blackberries, mulberries,
loganberries, black, white or red currants
and gooseberries:
0811 20 20 --- Not containing added sugar kg. Nil
0811 20 90 --- Other kg. Nil
0811 90 - Other:
0811 90 90 --- Other kg. Nil
0812 FRUIT AND NUTS PROVISIONALLY PRESERVED
(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,
IN BRINE , IN SULPHUR WATER OR IN OTHER
PRESERVATIVE SOLUTIONS ), BUT UNSUITABLE
IN THAT STATE FOR IMMEDIATE CONSUMPTION
0812 10 00 - Cherries kg. Nil
0812 90 - Other:
0812 90 10 --- Mango slices in brine kg. Nil
0812 90 90 --- Other kg. Nil

(1) (2) (3) (4)
0813 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS
0801 TO 0806; MIXTURES OF NUTS OR DRIED
FRUITS OF THIS C HAPTER
0813 10 00 - Apricots kg. Nil
0813 20 00 - Prunes kg. Nil
0813 30 00 - Apples kg. Nil
0813 40 - Other fruit:
0813 40 10 --- Tamarind, dried kg. Nil
0813 40 20 --- Singoda whole (water nut) kg. Nil
0813 40 90 --- Other kg. Nil
0813 50 - Mixtures of nuts or dried fruits of this Chapter:
0813 50 10 --- Mixtures of nuts kg. Nil
0813 50 20 --- Mixtures of dried fruits kg. Nil
0814 00 00 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING kg. Nil
WATERMELONS ), FRESH , FROZEN , DRIED OR
PROVISIONALLY PRESERVED IN BRINE , IN
SULPHUR WATER OR IN OTHER PRESERVATIVE
SOLUTIONS
CHAPTER 9
Coffee, tea, mate and spices
NOTES
1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
(a) mixtures of two or more of the products of the same heading are to be classified in that
heading;
(b) mixtures of two or more of the products of different headings are to be classified in heading
0910.
The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures referred
to in paragraph (a) or (b) above] shall not affect their classification provided the resulting mixtures retain
the essential character of the goods of those headings. Otherwise such mixtures are not classified in this
Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.
3. In heading 0901, "Coffee" means the seed of the coffee tree (cofea), but does not include the seed
while still attached to the tree. This heading includes coffee in powder form.
name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which
is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the
course of trade between the product and some person using such name or mark with or without any
indication of the identity of that person.
SUPPLEMENTARY NOTES
(1) Heading 0901 includes coffee in powder form.
(2) Spice means a group of vegetable products (including seeds, etc.), rich in essential oils
and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments.
These products may be whole or in crushed or powdered form.
(3) The addition of other substances to spices shall not affect their inclusion in spices provided
the resulting mixtures retain the essential character of spices and spices also include products commonly
known as masalas.

(1) (2) (3) (4)
0901 COFFEE, WHETHER OR NOT ROASTED OR
DECAFFEINATED; COFFEE HUSKS AND SKINS;
COFFEE SUBSTITUTES CONTAINING COFFEE IN
ANY PROPORTION
- Coffee, not roasted:
0901 11 -- Not decaffeinated:
--- Arabica plantation:

(1) (2) (3) (4)
0901 11 11 ---- A Grade kg. Nil
0901 11 12 ---- B Grade kg. Nil
0901 11 13 ---- C Grade kg. Nil
0901 11 19 ---- Other kg. Nil
--- Arabica cherry:
0901 11 21 ---- AB Grade kg. Nil
0901 11 22 ---- PB Grade kg. Nil
0901 11 23 ---- C Grade kg. Nil
0901 11 24 ---- B/B/B Grade kg. Nil
0901 11 29 ---- Other kg. Nil
--- Rob Parchment :
0901 11 31 ---- AB Grade kg. Nil
0901 11 32 ---- PB Grade kg. Nil
0901 11 33 ---- C Grade kg. Nil
0901 11 39 ---- Other kg. Nil
--- Rob cherry:
0901 11 41 ---- AB Grade kg. Nil
0901 11 42 ---- PB Grade kg. Nil
0901 11 43 ---- C Grade kg. Nil
0901 11 44 ---- B/B/B Grade kg. Nil
0901 11 45 ---- Bulk kg. Nil
0901 11 49 ---- Other kg. Nil
0901 11 90 ---- Other kg. Nil
0901 12 00 -- Decaffeinated kg. Nil
- Coffee, roasted:
0901 21 -- Not decaffeinated:
0901 21 10 --- In bulk packing kg. Nil
0901 21 90 --- Other kg. Nil
0901 22 -- Decaffeinated:
0901 22 10 --- In bulk packing kg. Nil
0901 22 90 --- Other kg. Nil
0901 90 - Other:
0901 90 10 --- Coffee husks and skins kg. Nil
0901 90 20 --- Coffee substitutes containing coffee kg. Nil
0901 90 90 --- Other kg. Nil
0902 TEA, WHETHER OR NOT FLAVOURED
0902 10 - Green tea (not fermented) in immediate
packings of a content not exceeding 3 kg :
0902 10 10 --- Content not exceeding 25 g . kg. Re.1 per kg.
0902 10 20 --- Content exceeding 25 g. but not exceeding 1 kg. kg. Re.1 per kg.
0902 10 30 --- Content exceeding 1 kg. but not exceeding 3 kg. kg. Re.1 per kg.
0902 10 90 --- Other kg. Re.1 per kg.
0902 20 - Other green tea (not fermented):

(1) (2) (3) (4)
0902 20 10 --- Green tea in packets with contents exceeding kg. Re.1 per kg.
3 kg but not exceeding 20 Kg.
0902 20 20 --- Green tea in bulk kg. Re.1 per kg.
0902 20 30 --- Green tea agglomerated in forms such as ball, kg. Re.1 per kg.
brick and tablets
0902 20 40 --- Green tea waste kg. Re.1 per kg.
0902 20 90 --- Other kg. Re.1 per kg.
0902 30 - Black tea (fermented) and partly fermented
tea, in immediate packings of a content not
exceeding 3 kg. :
0902 30 10 --- Content not exceeding 25 g. kg. Re.1 per kg.
0902 30 20 --- Content exceeding 25 g. but not exceeding 1 kg. kg. Re.1 per kg.
0902 30 90 --- Other kg. Re.1 per kg.
0902 40 - Other black tea (fermented) and other partly
fermented tea:
0902 40 20 --- Black tea, leaf in bulk kg. Re.1 per kg.
0902 40 30 --- Black tea, dust in bulk kg. Re.1 per kg.
0902 40 40 --- Tea bags kg. Re.1 per kg.
0902 40 50 --- Black tea, agglomerated in forms such as kg. Re.1 per kg.
ball, brick and tablets
0902 40 60 --- Black tea, waste kg. Re.1 per kg.
0902 40 90 --- Other kg. Re.1 per kg.
0903 00 00 MATE kg.
0904 PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED
OR GROUND FRUITS OF THE GENUS C APSICUM OR
OF THE GENUS PIMENTA
- Pepper :
0904 11 -- Neither crushed nor ground:
0904 11 10 --- Pepper, long kg. Nil
0904 11 20 --- Light black pepper kg. Nil
0904 11 30 --- Black pepper, garbled kg. Nil
0904 11 40 --- Black pepper ungarbled kg. Nil
0904 11 50 --- Green pepper, dehydrated kg. Nil
0904 11 60 --- Pepper pinheads kg. Nil
0904 11 70 --- Green pepper, frozen or dried kg. Nil
0904 11 80 --- Pepper other than green, frozen kg. Nil
0904 11 90 --- Other kg. Nil
0904 12 00 -- Crushed or ground kg. Nil
- Fruits of the genus Capsicum or of the genus Pimenta :
0904 21 -- Dried, neither crushed nor ground:
0904 21 10 --- Of genus Capsicum kg. Nil
0904 21 20 --- Of genus Pimenta kg. Nil

(1) (2) (3) (4)
0904 22 -- Crushed or ground:
--- Of genus Capsicum:
0904 22 11 ---- Chilly Powder kg. Nil
0904 22 12 ---- Chilly seeds kg. Nil
0904 22 19 ---- Other kg. Nil
--- Of genus Pimenta:
0904 22 21 ---- Powder kg. Nil
0904 22 29 ---- Other kg. Nil
0905 VANILLA
0905 10 00 - Neither crushed nor ground kg. Nil
0905 20 00 - Crushed or ground kg. Nil
0906 CINNAMON AND CINNAMON-TREE FLOWERS
- Neither crushed nor ground:
0906 11 -- Cinnamon (Cinnamomum zeylanicum Blume):
0906 11 10 --- Cinnamon bark kg. Nil
0906 11 20 --- Cinnamontree flowers kg. Nil
0906 11 90 --- Other kg. Nil
0906 19 -- Other :
0906 19 10 --- Cassia kg. Nil
0906 19 90 --- Other kg. Nil
0907 CLOVES (WHOLE FRUIT, CLOVES AND STEMS)
0907 10 - Neither crushed nor ground:
0907 10 10 -- - Extracted kg. Nil
0907 10 20 --- Not Extracted (other than stem) kg. Nil
0907 10 30 --- Stem kg. Nil
0907 10 90 -- - Other kg. Nil
0908 NUT MEG :
0908 11 10 --- In shell kg. Nil
0908 11 20 --- Shelled kg. Nil
- Mace :
0908 21 00 -- Neither crushed nor ground kg. Nil
- Cardamoms :
0908 31 10 --- Large (amomum) kg. Nil
0908 31 20 --- Small (ellettaria), alleppey green kg. Nil
0908 31 30 --- Small, coorg green kg. Nil
0908 31 40 --- Small, bleached, half bleached or bleachable kg. Nil
0908 31 50 --- Small, mixed kg. Nil
0908 31 90 --- Other kg. Nil

(1) (2) (3) (4)
0908 32 10 --- Powder kg. Nil
0908 32 20 --- Small cardamom seeds kg. Nil
0908 32 30 --- Cardamom husk kg. Nil
0908 32 90 --- Other kg. Nil
- Seeds of coriander :
0909 21 10 --- Of seed quality kg. Nil
0909 21 90 --- Other kg. Nil
- Seeds of cumin :
--- Cumin, black:
0909 31 11 ---- Of seed quality kg. Nil
0909 31 19 ---- Other kg. Nil
--- Cumin, other than black:
0909 31 29 ---- Other kg. Nil
0909 32 00 -- Crushed or ground: kg. Nil
- Seeds of anise, badian, caraway or fennel; juniper
berries :
--- Seeds of anise:
0909 61 19 ---- Other kg. Nil
--- Seeds of badian:
0909 61 29 ---- Other kg. Nil
--- Seeds of caraway or fennel:
0909 61 39 ---- Other kg. Nil
--- juniper berries:
0909 61 49 ---- Other kg. Nil
0909 62 10 --- Anise kg. Nil
0909 62 20 --- Badian kg. Nil
0909 62 30 --- Caraway or Fennel kg. Nil
0909 62 40 --- Juniper berries kg. Nil
Ginger :
0910 11 10 --- Fresh kg. Nil
0910 11 20 --- Dried, unbleached kg. Nil
0910 11 30 --- Dried, bleached kg. Nil

(1) (2) (3) (4)
0910 11 90 --- Other kg. Nil
0910 12 10 --- Powder kg. Nil
0910 12 90 --- Other kg. Nil
0910 20 - Saffron :
0910 20 10 --- Saffron stigma kg. Nil
0910 20 20 --- Saffron stamen kg. Nil
0910 20 90 --- Other kg. Nil
0910 30 - Turmeric (Curcuma):
0910 30 10 --- Fresh kg. Nil
0910 30 20 --- Dried kg. Nil
0910 30 30 --- Powder kg. Nil
0910 30 90 --- Other kg. Nil
0910 40 - Thyme; bay leaves:
- Other spices:
0910 91 00 -- Mixtures referred to in Note 1(b) to this Chapter kg. Nil
0910 99 -- Other:
--- Seed:
0910 99 11 ---- Celery kg. Nil
0910 99 12 ---- Fenugreek kg. Nil
0910 99 13 ---- Dill kg. Nil
0910 99 14 ---- Ajwain kg. Nil
0910 99 15 ---- Cassia torea kg. Nil
0910 99 19 ---- Other kg. Nil
--- Powder:
0910 99 21 ---- Cassia kg. Nil
0910 99 22 Omitted
0910 99 23 ---- Celery kg. Nil
0910 99 24 ---- Fenugreek kg. Nil
0910 99 25 ---- Dill kg. Nil
0910 99 26 ---- Poppy kg. Nil
0910 99 27 ---- Mustard kg. Nil
0910 99 29 ---- Other kg. Nil
--- Husk:
0910 99 31 Omitted
0910 99 39 ---- Other kg. Nil
0910 99 90 --- Other kg. Nil
__________________________________________________________________________________________________________________
z For effective rates of Cess on the specified goods of this Chapter - please see Appendix IV.
Additional Duty of Excise (Tea & Tea Waste)

[See sections 157(1) of Finance Act 2003]
_________________________________________________________________________________________________________
Item No. Description of goods Rate of duty
__________________________________________________________________________________________________________________
(1) (2) (3)
___________________________________________________________________________________________________________________
1. Tea and tea waste Rupee one per kg.
_____________________________________________________________________________________________________
Note: (1) In the case of goods specified in the Fourth Schedule, being goods manufactured in India, there
shall be levied and collected for the purposes of the Union, by surcharge, an additional duty of excise, at the
rate specified in the said Schedule.
(2) The additional duty of excise referred to in sub-section (1), shall be in addition to any other duties
of excise chargeable on such goods under the Central Excise Act or any other law for the time being in force.
(3) The provisions of the Central Excise Act and the rules made thereunder, including those relating
to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to
the levy and collection of the additional duty of excise leviable under this section in respect of the goods
specified in the Fourth Schedule as they apply in relation to the levy and collection of the duties of excise on
such goods under that Act or those rules, as the case may be.
CHAPTER 10
Cereals
NOTES
1. (A) The products specified in the headings of this Chapter are to be classified in those headings only
if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice,
husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006.
2.Heading 1005 does not cover sweet corn (Chapter 7).
SUB-HEADING NOTE
The term Durum wheat means wheat of the Triticum durum species and the hybrids derived from the
inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

(1) (2) `(3) (4)
1001 WHEAT AND MESLIN
- Durum wheat :
1001 11 00 -- Seed kg.
1001 19 00 -- Other kg.
- Other :
1001 91 00 -- Seed kg.
1001 99 -- Other:
1001 99 10 --- Wheat kg.
1001 99 20 --- Meslin kg.
1002 - RYE
1002 10 00 - Seed kg.
1002 90 00 - Other kg.
1003 - BARLEY
1003 10 00 - Seed kg.
1003 90 00 - Other kg.
1004 - OATS
1004 10 00 - Seed kg.
1004 90 00 - Other kg.
1005 MAIZE ( CORN)
1005 10 00 - Seed kg.
1005 90 00 - Other kg.
1006 RICE
1006 10 - Rice in the husk (paddy or rough):
1006 10 10 --- Of seed quality kg.
1006 10 90 --- Other kg.
1006 20 00 - Husked (brown) rice kg.
1006 30 - Semi-milled or wholly-milled rice, whether
or not polished or glazed:

(1) (2) `(3) (4)
1006 30 10 --- Rice, parboiled kg.
1006 30 20 --- Basmati rice kg.
1006 30 90 --- Other kg.
1006 40 00 - Broken rice kg.
1007 - GRAIN SORGHUM
1007 10 00 - Seed kg.
1007 90 00 - Other kg.
1008 BUCKWHEAT, MILLET AND CANARY SEED;
OTHER CEREALS
1008 10 - Buckwheat:
1008 10 90 --- Other kg.
- Millet:
1008 21 -- Seed:
1008 21 10 --- Jawar kg.
1008 21 20 --- Bajra kg.
1008 21 30 --- Ragi kg.
1008 29 -- Other:
1008 29 10 --- Jawar kg.
1008 29 20 --- Bajra kg.
1008 29 30 --- Ragi kg.
1008 30 - Canary seeds:
1008 30 90 --- Other kg.
1008 40 00 - Fonio (Digitaria spp.) kg.
1008 50 00 - Quinoa (Chenopodium quinoa) kg.
1008 60 00 - Triticale kg.
1008 90 - Other cereals:
1008 90 90 --- Other kg.
CHAPTER 11
Products of the milling industry; malt; starches; inulin; wheat gluten
NOTES
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes or other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations
(Chapter 33).
2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have,
by weight on the dry product :
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that
indicated in column (2); and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column
(3).
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is
always classified in heading 1104.
(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or
1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column
(4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 1103 or 1104.
Cereal Starch Ash Rate of passage through a sieve with an
content content aperture of
315 500
micrometres micrometres
(microns) (microns)
(1) (2) (3) (4) (5)
Wheat and rye 45% 2.5% 80% -
Barley 45% 3% 80% -
Oats 45% 5% 80% -
Maize (corn) 45% 2% - 90%
and grain
sorghum
Rice 45% 1.6% 80% -
Buckwheat 45% 4% 80% -
3. For the purposes of heading 1103, the terms groats and meal mean products obtained by the
fragmentation of cereal grains, of which :
(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal
wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire
cloth sieve with an aperture of 1.25 mm.
SUB-HEADING NOTE
In relation to the products of sub-heading 1108 11or 1108 12 or 1108 13 or 1108 14 or 1108 19,
labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any
other treatment to render the product marketable to the consumer, shall amount to manufacture.

(1) (2) (3) (4)
1101 00 00 WHEAT OR MESLIN FLOUR kg. Nil
1102 CEREAL FLOURS OTHER THAN THAT OF
WHEAT OR MESLIN
1102 10 00 Omitted
1102 20 00 - Maize (corn) flour kg. Nil
1102 90 - Other:
1102 90 10 --- Rye flour kg. Nil
1102 90 90 --- Other kg. Nil
1103 CEREAL GROATS, MEAL AND PELLETS
- Groats and meal :
1103 11 -- Of wheat:
1103 11 10 --- Groat kg. Nil
1103 11 20 --- Meal kg. Nil
1103 13 00 -- Of maize (corn) kg. Nil
1103 19 00 -- Of other cereals kg. Nil
1103 20 00 - Pellets kg.
1104 CEREAL GRAINS OTHERWISE WORKED (FOR
EXAMPLE , HULLED , ROLLED , FLAKED , PEARLED ,
SLICED , OR KIBBLED ), EXCEPT RICE OF HEADING
1006; GERM OF CEREALS, WHOLE , ROLLED,
FLAKED OR GROUND
- Rolled or flaked grains :
1104 12 00 -- Of oats kg. Nil
- Other worked grains (for example, hulled,
pearled, sliced or kibbled) : :
1104 22 00 -- Of oats kg. Nil
1104 23 00 -- Of maize (corn) kg. Nil
1104 30 00 - Germ of cereals, whole, rolled, flaked or ground kg. Nil

(1) (2) (3) (4)
1105 FLOUR, MEAL, POWDER, FLAKES, GRANULES AND
PELLETS OF POTATOES
1105 10 00 - Flour, meal and powder kg. Nil
1105 20 00 - Flakes, granules and pellets kg. Nil
1106 FLOUR, MEAL AND POWDER OF THE DRIED
LEGUMINOUS VEGETABLES OF HEADING 0713,
OF SAGO OR OF ROOTS OR TUBERS OF HEADING
0714 OR OF THE PRODUCTS OF CHAPTER 8
1106 10 00 - Of the dried leguminous vegetables of kg. Nil
heading 0713
1106 20 - Of sago or of roots or tubers of heading 0714:
1106 20 10 --- Of sago kg. Nil
1106 20 20 --- Of manioc (cassava) kg. Nil
1106 20 90 --- Of other roots and tubers kg. Nil
1106 30 - Of the products of Chapter 8:
1106 30 10 --- Of tamarind kg. Nil
1106 30 20 --- Of singoda kg. Nil
1106 30 30 --- Mango flour kg. Nil
1106 30 90 --- Other kg. Nil
1107 MALT, WHETHER OR NOT ROASTED
1107 10 00 - Not roasted kg. 12.5%
1107 20 00 - Roasted kg. 12.5%
1108 STARCHES; INULIN
- Starches :
1108 11 00 -- Wheat starch kg. 12.5%
1108 12 00 -- Maize (corn) starch kg. 12.5%
1108 13 00 -- Potato starch kg. 12.5%
1108 14 00 -- Manioc (cassava) starch kg. 12.5%
1108 19 -- Other :
1108 19 10 --- Sago kg. 12.5%
1108 19 90 --- Other kg. 12.5%
1108 20 00 - Inulin kg. Nil
1109 00 00 WHEAT GLUTEN , WHETHER OR NOT DRIED kg. Nil
CHAPTER 12
Oil seeds and oleaginous fruits, miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw and fodder
NOTES
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum
seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products
of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20).
2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which
have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not,
however, apply to residues of headings 2304 to 2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental
flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the
species Vicia faba) or of lupines are to be regarded as seeds of a kind used for sowing.
Heading 1209 does not, however, apply to the following even if for sowing :
(a) leguminous vegetables or sweet corn (Chapter 7);
(b) spices or other products of Chapter 9;
(c) cereals (Chapter 10); or
(d) products of headings 1201 to 1207 or heading 1211.
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng,
hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 1211 does not, however, apply to :
(a) medicaments of Chapter 30;
(b) perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term seaweeds and other algae does not include :
(a) dead single-cell micro-organisms of heading 2102;
(b) cultures of micro-organisms of heading 3002; or
(c) fertilizers of heading 3101 or 3105.
SUB-HEADING NOTE
For the purposes of sub-heading 1205 10, the expression low erucic acid rape or colza seeds means
rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and
yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

(1) (2) `(3) (4)
1201 SOYA BEANS, WHETHER OR NOT BROKEN
1201 10 00 - Seed kg.

(1) (2) `(3) (4)
1201 90 00 - Other kg.
1202 GROUND-NUTS, NOT ROASTED OR OTHERWISE
COOKED, WHETHER OR NOT SHELLED OR BROKEN
1202 30 - Seed:
1202 30 10 - - - H. P. S. kg.
1202 30 90 -- - Other kg.
- Other:
1202 41 - - In shell:
1202 41 10 - - - H.P.S. kg.
1202 41 90 -- - Other kg.
1202 42 - - Shelled, whether or not broken:
1202 42 10 - - - Kernels, H.P.S. kg.
1202 42 20 - - - Kernels, other kg.
1202 42 90 -- - Other kg.
1203 00 00 COPRA kg.
1204 - LINSEED, WHETHER OR NOT BROKEN
1204 00 - Linseed, whether or not broken:
1204 00 90 --- Other kg.
1205 RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
1205 10 00 - Low erucic acid rape or colza seeds kg.
1205 90 00 - Other kg.
1206 - SUNFLOWER SEEDS, WHETHER OR NOT BROKEN
1206 00 - Sunflower seeds, whether or not broken:
1206 00 90 --- Other kg.
1207 OTHER OIL SEEDS AND OLEAGINOUS FRUITS,
WHETHER OR NOT BROKEN
1207 10 - Palm nuts and kernels:
1207 10 10 --- Palm nuts kg.
1207 10 90 --- Palm kernels kg.
- Cotton seeds :
1207 21 00 -- Seed kg.
1207 29 00 -- Other kg.
1207 30 - Castor oil seeds:
1207 30 90 -- - Other kg.
1207 40 - Sesamum seeds:
1207 40 90 -- - Other kg.
1207 50 - Mustard seeds:
1207 50 90 -- - Other kg.
1207 60 - Safflower (Carthamus tinctorius) seeds:

(1) (2) `(3) (4)
1207 60 90 -- - Other kg.
1207 70 - Melon seeds:
1207 70 90 --- Other kg.
1208 FLOURS AND MEALS OF OIL SEEDS OR
OLEAGINOUS FRUITS, OTHER THAN THOSE OF
MUSTARD
1208 10 00 - Of soya beans kg.
1208 90 00 - Other kg.
1209 SEEDS, FRUIT AND SPORES, OF A KIND USED
FOR SOWING
1209 10 00 - Sugar beet seeds kg.
- Seeds of forage plants :
1209 21 00 -- Lucerne (alfalfa) seedskg.
1209 22 00 -- Clover (Trifolium spp.) seeds kg.
1209 23 00 -- Fescue seeds kg.
1209 24 00 -- Kentucky blue grass (Poa pratensis L.) seeds kg.
1209 25 00 -- Rye grass (Lolium multiflorum Lam.,
Lolium perenne L.) seeds kg.
1209 29 -- Other:
1209 29 10 --- Australian lupin seeds kg.
1209 29 90 --- Other kg.
1209 30 00 -- Seeds of herbaceous plants cultivated kg.
principally for their flowers
- Other:
1209 91 -- Vegetable seeds:
1209 91 10 --- Of Cabbage kg.
1209 91 20 --- Of Cauliflower kg.
1209 91 30 --- Of Onion kg.
1209 91 40 --- Of Pea kg.
1209 91 50 --- Of Radish kg.
1209 91 60 --- Of Tomato kg.
1209 91 90 --- Other kg.
1209 99 -- Other:
1209 99 10 --- Fruit seeds for planting or sowing kg.
1209 99 90 --- Other kg.
1210 HOP CONES, FRESH OR DRIED, WHETHER OR NOT
GROUND , POWDERED OR IN THE FORM OF
PELLETS ; LUPULIN
1210 10 00 - Hop cones, neither ground nor powdered nor kg.
in the form of pellets
1210 20 00 - Hop cones, ground, powdered or in the form kg.
of pellets; lupulin

(1) (2) `(3) (4)
1211 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS
AND FRUITS ), OF A KIND USED PRIMARILY IN
PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL ,
FUNGICIDAL OR SIMILAR PURPOSE , FRESH OR DRIED ,
WHETHER OR NOT CUT , CRUSHED OR POWDERED
1211 20 00 - Ginseng roots kg.
1211 30 00 -
1211 40 00 -
1211 90 - Other:
--- Seeds:
1211 90 11 ---- Ambrette seeds kg.
1211 90 12 ---- Nuxvomica, dried ripe seeds kg.
1211 90 13 ---- Psyllium seed (isobgul) kg.
1211 90 14 ---- Neem seed kg.
1211 90 15 ---- Jojoba seed kg.
1211 90 19 ---- Other kg.
--- Leaves, powder, flowers and pods:
1211 90 21 ---- Belladona leaves kg.
1211 90 22 ---- Senna leaves and pods kg.
1211 90 23 ---- Neem leaves, powder kg.
1211 90 24 ---- Gymnema powder kg.
1211 90 25 ---- Cubeb powder kg.
1211 90 26 ---- Pyrethrum kg.
1211 90 29 ---- Other kg.
--- Bark, husk and rind:
1211 90 31 ---- Cascara sagrada bark kg.
1211 90 32 ---- Psyllium husk (isobgul husk) kg.
1211 90 33 ---- Gamboge fruit rind kg.
1211 90 39 ---- Other kg.
--- Roots and rhizomes:
1211 90 41 ---- Belladona roots kg.
1211 90 42 ---- Galangal rhizomes and roots kg.
1211 90 43 ---- Ipecac dried rhizome and roots kg.
1211 90 44 ---- Serpentina roots (rowwalfia serpentina and kg.
other species of rowwalfias)
1211 90 45 ---- Zedovary roots kg.
1211 90 46 ---- Kuth root kg.
1211 90 47 ---- Sarasaparilla roots kg.
1211 90 48 ---- Sweet flag rhizomes kg.
1211 90 49 ---- Other kg.
1211 90 50 --- Sandalwood chips and dust kg.
1211 90 60 --- Vinca rosea herbs kg.
1211 90 70 --- Mint including leaves (all species) kg.
1211 90 80 --- Agarwood kg.

(1) (2) `(3) (4)
--- Other:
1211 90 91 ---- Chirata kg.
1211 90 92 ---- Tukmaria kg.
1211 90 93 ---- Unab (Indian Jujuba or Chinese dates) kg.
1211 90 94 ---- Basil, hyssop, rosemary, sage and savory kg.
1211 90 95 ---- Lovage kg.
1211 90 96 ---- Garcinia kg.
1211 90 99 ---- Other kg.
1212 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE,
SUGAR BEET AND SUGARCANE , FRESH , CHILLED ,
FROZEN OR DRIED , WHETHER OR NOT GROUND ;
FRUIT STONES AND KERNELS AND OTHER VEGETABLE
PRODUCTS ( INCLUDING UNROASTED CHICORY ROOTS
OF THE VARIETY Ci-chorium intybus sativum)
OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION ,
1212 10 - Locust beans, including locust bean seeds:
- Seaweeds and other algae:
1212 21 -- Fit for human consumption:
1212 21 10 --- Seaweeds kg.
1212 21 90 --- Other algae kg.
1212 29 -- Other:
1212 29 10 --- Seaweeds kg.
1212 29 90 --- Other algae kg.
- Other:
1212 91 00 -- Sugar beet kg.
1212 92 00 -- Locust beans (carob) kg.
1212 93 00 -- Sugar cane kg.
1212 94 00 -- Chicory roots kg.
1212 99 -- Other:
1212 99 10 --- Kokam (cocum) flowers kg.
1212 99 20 --- Mohua flowers kg.
1212 99 90 --- Other kg.
1213 00 00 CEREAL STRAW AND HUSKS, UNPREPARED, kg.
WHETHER OR NOT CHOPPED , GROUND , PRESSED
OR IN THE FORM OF PELLETS
1214 SWEDES, MANGOLDS, FODDER ROOTS, HAY,
LUCERNE (alfalfa), CLOVER , SAINFOIN , FORAGE
KALE , LUPINES , VETCHES AND SIMILAR FORAGE
PRODUCTS , WHETHER OR NOT IN THE FORM OF
PELLETS
1214 10 00 - Lucerne (alfalfa) meal and pellets kg.
1214 90 00 - Other kg.
CHAPTER 13
Lac; gums, resins and other vegetable saps and extracts
NOTES
1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops and
extract of aloes.
The heading does not apply to:
(a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery
(heading 1704);
(b) malt extract (heading 1901);
(c) extracts of coffee, tea or mate (heading 2101);
(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading
2939);
(g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3006);
(h) tanning or dyeing extracts (heading 3201 or 3203);
(i) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous
solutions of essential oils or preparations based on odoriferous substances of a kind used for the manu-
facture of beverages (Chapter 33); or
(j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
2. This Chapter does not include extract of opium.

(1) (2) (3) (4)
1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS
AND OLEORESINS ( FOR EXAMPLE , BALSAMS )
1301 20 00 - Gum Arabic kg. 12.5%
1301 90 - Other:
--- Natural gums:
1301 90 11 ---- Asian gum kg. 12.5%
1301 90 12 ---- African gum kg. 12.5%
1301 90 13 ---- Asafoetida kg. 12.5%
1301 90 14 ---- Benjamin ras kg. 12.5%
1301 90 15 ---- Benjamin cowrie kg. 12.5%
1301 90 16 ---- Karaya gum (Indian tragacanth) hastab kg. 12.5%
1301 90 17 ---- Tragacanth (adraganth) kg. 12.5%
1301 90 18 ---- Storax kg. 12.5%
1301 90 19 ---- Other kg. 12.5%
--- Resins:
1301 90 21 ---- Copal kg. 12.5%

(1) (2) (3) (4)
1301 90 22 ---- Dammar batu kg. 12.5%
1301 90 29 ---- Other kg. 12.5%
--- Gum resins:
1301 90 31 ---- Myrrh kg. 12.5%
1301 90 32 ---- Oilbanum or frankincense kg. 12.5%
1301 90 33 ---- Mastic gum kg. 12.5%
1301 90 34 ---- Xanthium gum kg. 12.5%
1301 90 39 ---- Other kg. 12.5%
--- Oleoresins:
1301 90 41 ---- Of seeds kg. 12.5%
1301 90 42 ---- Of fruits kg. 12.5%
1301 90 43 ---- Of leaves kg. 12.5%
1301 90 44 ---- Of spices kg. 12.5%
1301 90 45 ---- Of flowers kg. 12.5%
1301 90 46 ---- Of roots kg. 12.5%
1301 90 49 ---- Other kg. 12.5%
--- Other :
1301 90 99 ---- Other kg. 12.5%
1302 VEGETABLE SAPS AND EXTRACTS; PECTIC
SUBSTANCES , PECTINATES AND PECTATES ;
AGAR - AGAR AND OTHER MUCILAGES AND
THICKENERS , WHETHER OR NOT MODIFIED ,
DERIVED FROM VEGETABLE PRODUCTS
- Vegetable saps and extracts :
1302 11 00 --
1302 12 00 -- Of liquorice kg. 12.5%
1302 13 00 -- Of hops kg. 12.5%
1302 19 -- Other:
--- Extracts:
1302 19 11 ---- Of belladona kg. 12.5%
1302 19 12 ---- Of cascara sagrada kg. 12.5%
1302 19 13 ---- Of nuxvomica kg. 12.5%
1302 19 14 ---- Of ginseng (including powder) kg. 12.5%
1302 19 15 ---- Of agarose kg. 12.5%
1302 19 16 ---- Of neem kg. 12.5%
1302 19 17 ---- Of gymnema kg. 12.5%
1302 19 18 ---- Of garcinia or gomboge kg. 12.5%
1302 19 19 ---- Other kg. 12.5%
1302 19 20 --- Cashew shell liquid (CNSL), crude kg. 12.5%
1302 19 30 --- Purified and distilled CNSL (Cardanol) kg. 12.5%
1302 19 90 --- Other kg. 12.5%
1302 20 00 - Pectic substances, pectinates and pectates kg. 12.5%
- Mucilages and thickeners, whether or not
modified, derived from vegetable products :

(1) (2) (3) (4)
1302 31 00 -- Agar-agar kg. 12.5%
1302 32 -- Mucilages and thickeners, whether or not
modified, derived from locust beans, locust
bean seeds or guar seeds:
1302 32 10 --- Guar meal kg. 12.5%
1302 32 20 --- Guargum refined split kg. 12.5%
1302 32 30 --- Guargum treated and pulverised kg. 12.5%
1302 32 40 --- Kappa carrageenan kg. 12.5%
1302 32 90 --- Other kg. 12.5%
1302 39 00 -- Other kg. 12.5%
_____________________________________________________________________________________________
CHAPTER 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
NOTES
1. This Chapter does not cover the following products which are to be classified in Section XI :
vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of
textiles, however prepared, or other vegetable materials which have undergone treatment so as to
render them suitable for use only as textile materials.
2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length,
rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to
rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).
3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or
brush making (heading 9603).

(1) (2) (3) (4)
1401 VEGETABLE MATERIALS OF A KIND USED
PRIMARILY FOR PLAITING ( FOR EXAMPLE ,
BAMBOOS , RATTANS , REEDS, RUSHES , OSIER ,
RAFFIA , CLEANED, BLEACHED OR DYED CEREAL
STRAW , AND LIME BARK )
1401 10 00 - Bamboos kg. Nil
1401 20 00 - Rattans kg. Nil
1401 90 - Other:
1401 90 10 --- Canes kg. Nil
1401 90 90 --- Other kg. Nil
1402
1403 -- VEGETABLE MATERIAL OF A KIND USED
PRIMARILY IN BROOMS OR IN BRUSHES
(FOR EXAMPLE, BROOM-CORN, PIASSAVA,
COUCH - GRASS AND ISTLE ), WHETHER OR NOT IN
HANKS OR BUNDLES
1404 VEGETABLE PRODUCTS NOT ELSEWHERE
SPECIFIED OR INCLUDED
1404 20 00 -Cotton linters kg. Nil
1404 90 -Other:
1404 90 10 --- Bidi wrapper leaves (tendu) kg. Nil
--- Soap-nuts:
1404 90 21 ---- Powder kg. Nil
1404 90 29 ---- Other kg. Nil
1404 90 30 --- Hard seeds, pips, hulls and nuts, of a kind used kg. Nil
primarily for carving
1404 90 40 --- Betel leaves kg. Nil
1404 90 50 --- Indian katha kg. 6%

(1) (2) (3) (4)
1404 90 60 --- Coconut shell, unworked kg. Nil
1404 90 70 --- Rudraksha seeds kg. Nil
1404 90 90 --- Other kg. Nil
SECTION III 81 CHAPTER 15
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLEWAXES
CHAPTER 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable
waxes
NOTES
1.This Chapter does not cover :
(a) pig fat or poultry fat of heading 0209;
(b) cocoa butter, fat or oil (heading 1804);
(c) edible preparations containing by weight more than 15% of the products of heading 0405
(generally Chapter 21);
(d) greaves (heading 2301) or residues of headings 2304 to 2306;
(e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or
toilet preparations, sulphonated oils or other goods of Section VI; or
(f) factice derived from oils (heading 4002).
2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be
classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in head-
ing 1522.
5. In relation to the products of heading 1501 or 1502 or 1503 or 1504 or 1505 or 1506 or 1507 or 1508
or 1509 or 1510 or 1511 or 1512 or 1513 or 1514 or 1515, or 1518; sub-heading 1516 20 or 1517 90; or tariff
item 1516 10 00 or 1517 10 10 or 1517 10 21 or 1517 10 29, labelling or relabelling of containers or
repacking from bulk packs to retail packs or the adoption of any other treatment to render the product
marketable to the consumer, shall amount to manufacture.
6. In relation to refined edible vegetable oils falling under headings 1507 to 1515, the process of
refining, that is to say, any one or more of the processes, namely, treatment of crude oil with an alkali,
bleaching and deodorisation, shall amount to 'manufacture'.
SUB-HEADING NOTE
For the purposes of sub-headings 1514 11 and 1514 19, the expression low erucic acid rape or colza
oil means the fixed oil which has an erucic acid content of less than 2% by weight.
SUPPLEMENTARY NOTES
1. In this Chapter, edible grade, in respect of a goods (i.e. edible oil) specified in Appendix B to the
Prevention of Food Adulteration Rules, 1955, means the standard of quality specified for such goods in that
Appendix.
2. In this Chapter, fixed vegetable oil means oils which cannot easily be distilled without decompo-
sition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and
saponifies them).
Tariff Item Description of goods Units Rate of duty

(1) (2) (3) (4)
1501 PIG FATS (INCLUDING LARD) AND POULTRY
FAT, OTHER THAN THAT OF HEADING 0209
OR 1503
1501 10 00 - Lard kg. 6%
1501 20 00 - Other pig fat kg. 6%
1501 90 00 - Other kg. 6%
1502 FATS OF BOVINE ANIMALS , SHEEP OR G OATS,
OTHER THAN THOSE OF HEADING 1503
1502 10 - Tallow:
1502 10 10 - - - Mutton tallow kg. 6%
1502 10 90 - -- Other kg. 6%
1502 90 - Other:
1502 90 10 - - - Unrendered Fats kg. 6%
1502 90 20 - - - Rendered fats or solvent extraction fats kg. 6%
1502 90 90 - -- Other kg. 6%
1503 00 00 LARD STEARIN, LARD OIL, O LEOSTEARIN, kg. 6%
OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED
OR MIXED OR OTHERWISE PREPARED
1504 FATS AND OILS AND THEIR FRACTIONS, OF FISH
OR MARINE MAMMALS , WHETHER OR NOT
REFINED , BUT NOT CHEMICALLY MODIFIED
1504 10 - Fish liver oils and their fractions:
1504 10 10 --- Cod liver oil kg. 6%
--- Other:
1504 10 91 ---- Squid liver oil kg. 6%
1504 10 99 ---- Other kg. 6%
1504 20 - Fats and oils and their fractions of fish, other
than liver oils:
1504 20 10 --- Fish body oil kg. 6%
1504 20 20 --- Fish lipid oil kg. 6%
1504 20 30 --- Sperm oil kg. 6%
1504 20 90 --- Other kg. 6%
1504 30 00 - Fats and oils and their fractions, of marine kg. 6%
mammals
1505 WOOL GREASE AND FATTY SUBSTANCES DERIVED
THEREFROM (INCLUDING LANOLIN)
1505 00 - Wool grease and fatty substances derived
therefrom (including lanolin):
1505 00 10 --- Wool alcohol (including lanolin alcohol) kg. 6%
1505 00 20 --- Wool grease, crude kg. 6%

(1) (2) (3) (4)
1505 00 90 --- Other kg. 6%
1506 OTHER ANIMAL FATS AND OILS AND THEIR
FRACTIONS , WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED
1506 00 -- Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified:
1506 00 10 --- Neats Foot oil and fats from bone or waste kg. 6%
1506 00 90 --- Other kg. 6%
1507 - SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER
OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED
1507 10 00 - Crude oil, whether or not degummed kg. 6%
1507 90 - Other:
1507 90 10 --- Edible grade kg. 6%
1507 90 90 --- Other kg. 6%
1508 -- GROUND -NUT OIL AND ITS FRACTIONS, WHETHER
1508 10 00 - Crude oil kg. 6%
1508 90 - Other:
1508 90 10 --- Deodorized (Salad Oil) kg. 6%
--- Other :
1508 90 91 ---- Edible grade kg. 6%
1508 90 99 ---- Other kg. 6%
1509 OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT
1509 10 00 - Virgin kg. 6%
1509 90 - Other:
1509 90 10 --- Edible grade kg. 6%
1509 90 90 --- Other kg. 6%
1510 OTHER OILS AND THEIR FRACTIONS OBTAINED
SOLELY FROM OLIVES , WHETHER OR NOT REFINED ,
BUT NOT CHEMICALLY MODIFIED , INCLUDING
BLENDS OF THESE OILS OR FRACTIONS WITH OILS
OR FRACTIONS OF HEADING 1509
1510 00 - Other oils and their fractions obtained
solely from olives, whether or not refined,
but not chemically modified, including
blends of these oils or fractions with
oils or fractions of heading 1509:
1510 00 10 --- Crude oil Kg. 6%
--- Other:
1510 00 91 ---- Edible grade Kg. 6%
1510 00 99 ---- Other Kg. 6%

(1) (2) (3) (4)
1511 ---- PALM OIL AND ITS FRACTIONS , WHETHER
OR NOT REFINED , BUT NOT CHEMICALLY
MODIFIED
1511 10 00 - Crude oil kg. 6%
1511 90 - Other:
1511 90 10 --- Refined bleached deodorised palm oil kg. 6%
1511 90 20 --- Refined bleached deodorised palmolein kg. 6%
1511 90 90 --- Other kg. 6%
1512 -- SUNFLOWER SEED, SAFFLOWER OR COTTON SEED
OIL AND FRACTIONS THEREOF , WHETHER
- Sunflower seed or safflower oil and fractions
thereof :
1512 11 -- Crude oil:
1512 11 10 --- Sunflower seed oil kg. 6%
1512 11 20 --- Safflower seed oil (kardi seed oil) kg. 6%
1512 19 -- Other:
1512 19 10 --- Sunflower oil, edible grade kg. 6%
1512 19 20 --- Sunflower oil, non-edible grade (other than kg. 6%
crude oil)
1512 19 30 --- Saffola oil, edible grade kg. 6%
1512 19 40 --- Saffola oil, non-edible grade kg. 6%
1512 19 90 --- Other kg. 6%
- Cotton-seed oil and its fractions:
1512 21 00 -- Crude oil, whether or not gossypol has kg. 6%
been removed
1512 29 -- Other:
1512 29 10 --- Edible grade kg. 6%
1512 29 90 --- Other kg. 6%
1513 -- COCONUT (COPRA), PALM KERNEL OR BABASSU
OIL AND FRACTIONS THEREOF , WHETHER OR NOT
- Coconut (copra) oil and its fractions:
1513 11 00 -- Crude oil kg. 6%
1513 19 00 -- Other kg. 6%
- Palm kernel or babassu oil and fractions
thereof:
1513 21 -- Crude Oil:
1513 21 10 --- Palm kernel oil kg. 6%
1513 21 20 --- Babassu oil kg. 6%
1513 29 -- Other:
1513 29 10 --- Palm kernel oil and its fractions kg. 6%
1513 29 20 --- Babassu oil and its fractions edible grade kg. 6%

(1) (2) (3) (4)
1513 29 30 --- Babassu oil and its fractions, other than edible kg. 6%
grade
1513 29 90 --- Other kg. 6%
1514 -- RAPE , COLZA OR MUSTARD OIL AND
THEIR FRACTIONS, WHETHER OR NOT REFINED ,
BUT NOT CHEMICALLY MODIFIED
- Low erucic acid rape or colza oil and its
fractions:
1514 11 -- Crude oil:
1514 11 10 --- Colza oil kg. 6%
1514 11 20 --- Rape oil kg. 6%
1514 11 90 --- Other kg. 6%
1514 19 -- Other:
1514 19 10 --- Refined colza oil of edible grade kg. 6%
1514 19 20 --- Refined rapeseed oil of edible grade kg. 6%
1514 19 90 --- Other kg. 6%
- Other:
1514 91 -- Crude oil:
1514 91 10 --- Colza oil kg. 6%
1514 91 20 --- Mustard oil kg. 6%
1514 91 90 --- Rapeseed oil kg. 6%
1514 99 -- Other:
1514 99 10 --- Refined colza oil of edible grade kg. 6%
1514 99 20 --- Refined mustard oil of edible grade kg. 6%
1514 99 30 --- Refined rapeseed oil of edible grade kg. 6%
1514 99 90 --- Other kg. 6%
1515 -- OTHER FIXED VEGETABLE FATS AND OILS
(INCLUDING JOJOBA OIL ) AND THEIR FRACTIONS,
WHETHER OR NOT REFINED , BUT NOT
CHEMICALLY MODIFIED
- Linseed oil and its fractions :
1515 11 00 -- Crude oil kg. 6%
1515 19 -- Other:
1515 19 10 --- Edible grade kg. 6%
1515 19 90 --- Other kg. 6%
- Maize (Corn) oil and its fractions:
1515 21 00 -- Crude oil kg. 6%
1515 29 -- Other:
1515 29 10 --- Edible grade kg. 6%
1515 29 90 --- Other kg. 6%
1515 30 - Castor oil and its fractions:
1515 30 10 --- Edible grade kg. 6%
1515 30 90 ---- Other kg. 6%
1515 50 - Seasame oil and its fractions:

(1) (2) (3) (4)
1515 50 10 --- Crude oil kg. 6%
--- Other:
1515 50 91 ---- Edible grade kg. 6%
1515 50 99 ---- Other kg. 6%
1515 90 - Other:
1515 90 10 --- Fixed vegetable oils, namely the following: kg. 6%
chul moogra oil, mawra oil, kokam oil,
tobacco seed oil, sal oil
1515 90 20 --- Fixed vegetable oils, namely the following: kg. 6%
neem seed oil, karanj oil, silk cotton seed oil,
khakhon oil, water melon oil, kusum oil, rubber
seed oil, dhup oil, undi oil, maroti oil, pisa oil,
nahar oil
1515 90 30 --- Fixed vegetable oils, namely the following : kg. 6%
cardamom oil, chillies or capsicum oil, turmeric
oil, ajwain seed oil, niger seed oil, garlic oil
1515 90 40 ---- Fixed vegetable oils of edible grade namely the kg. 6%
following: mango-kernel oil, mahua oil, rice
bran oil
---- Other:
1515 90 91 ---- Edible grade kg. 6%
1515 90 99 ---- Other kg. 6%
1516 -- ANIMAL OR VEGETABLE FATS AND OILS AND
THEIR FRACTIONS, PARTLY OR WHOLLY
HYDROGENATED , INTER- ESTERIFIED ,
RE - ESTERIFIED OR ELAIDINISED , WHETHER OR
NOT REFINED , BUT NOT FURTHER PREPARED
1516 10 00 - Animal fats and oils and their fractions kg. 6%
1516 20 - Vegetable fats and oils and their fractions:
--- Cotton Seed oil :
1516 20 11 ---- Edible grade kg. 6%
1516 20 19 ---- Other kg. 6%
--- Groundnut oil:
1516 20 21 ---- Edible grade kg. 6%
1516 20 29 ---- Other kg. 6%
--- Hydrogenated castor oil (opal-wax):
1516 20 31 ---- Edible grade kg. 6%
1516 20 39 ---- Other kg. 6%
--- Other:
1516 20 91 ---- Edible grade kg. 6%
1516 20 99 ---- Other kg. 6%
1517 -- MARGARINE; EDIBLE MIXTURE OR PREPARATIONS
OF ANIMAL OR VEGETABLE FATS OR OILS OR OF
FRACTIONS OF DIFFERENT FATS OR OILS OF THIS

(1) (2) (3) (4)
CHAPTER , OTHER THAN EDIBLE FATS OR OILS OR
THEIR FRACTIONS OF HEADING 1516
1517 10 - Margarine, excluding liquid margarine:
1517 10 10 --- Of animal origin kg. 6%
--- Of vegetable origin:
1517 10 21 ---- Edible grade kg. 6%
1517 10 22 ---- Linoxyn kg. 12.5%
1517 10 29 ---- Other kg. 6%
1517 90 - Other:
1517 90 10 --- Sal fat (processed or refined) kg. 6%
1517 90 30 --- Imitation lard of animal origin kg. 6%
1517 90 40 --- Imitation lard of vegetable origin kg. 6%
1517 90 90 --- Other kg. 6%
1518 ANIMAL OR VEGETABLE FATS AND OILS AND
THEIR FRACTIONS , BOILED , OXIDISED,
DEHYDRATED , SULPHURISED, BLOWN,
POLYMERISED BY HEAT IN VACUUM OR IN
INERT GAS OR OTHERWISE CHEMICALLY MODIFIED ,
EXCLUDING THOSE OF HEADING 1516 ; INEDIBLE
MIXTURES OR PREPARATIONS OF ANIMAL OR
VEGETABLE FATS OR OILS OR OF FRACTIONS OF
DIFFERENT FATS OR OILS OF THIS CHAPTER , NOT
1518 00 ---- Animal or vegetable fats and oils and their
fractions, boiled, oxidized, dehydrated,
sulphurised, blown, polymerized by heat in
vacuum or in inert gas or otherwise
chemically modified, excluding those of
heading 1516; inedible mixtures or
preparations of animal or vegetable fats or
oils or of fractions of different fats or oils of
this Chapter, not elsewhere specified or
included:
--- Linseed oil:
1518 00 11 ---- Edible grade kg. 6%
1518 00 19 ---- Other kg. 6%
--- Castor oil, dehydrated:
1518 00 21 ---- Edible grade kg. 6%
1518 00 29 ---- Other kg. 6%
--- Other vegetable oil and its fats:
1518 00 31 ---- Edible grade kg. 6%
1518 00 39 ---- Other kg. 6%
1518 00 40 --- Other kg. 6%
1519
1520 00 00 GLYCEROL, CRUDE; GLYCEROL WATERS AND kg. 12.5%
GLYCEROL LYES

(1) (2) (3) (4)
1521 VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES),
BEESWAX , OTHER INSECT WAXES AND SPERMACETI ,
WHETHER OR NOT REFINED OR COLOURED
1521 10 - Vegetable Waxes:
--- Carnauba Waxes:
1521 10 11 ---- Edible wax for waxing fresh fruits and kg. 12.5%
vegetables
1521 10 19 ---- Other kg. 12.5%
1521 10 90 --- Other kg. 12.5%
1521 90 - Other:
1521 90 10 --- Beewax whether or not coloured kg. 12.5%
1521 90 20 --- Shellac wax whether or not coloured kg. 12.5%
1521 90 90 --- Other kg. 12.5%
1522 DEGRAS: RESIDUES RESULTING FROM THE TREATMENT
OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES
1522 00 - Degras: residues resulting from the treatment
of fatty substances or animal or vegetable
waxes:
1522 00 10 --- Degras kg. 12.5%
1522 00 20 --- Soap stocks kg. 12.5%
1522 00 90 --- Other kg. 12.5%
___________________________________________________________________________________________________________________
z For effective rates of Cess on the specified goods of this Chapter - please see Appendix
SECTION IV 89 CHAPTER 16
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTES
1. In this Section the term pellets means products which have been agglomerated either directly by
compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
2. In this Section the expression, unit container means a container, whether large or small (for example,
tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or
number.
CHAPTER 16
Preparations of meat, of fish or of crustaceans, molluscs
or other aquatic invertebrates
NOTES
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates,
prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any
combination thereof. In cases where the preparation contains two or more of the products mentioned above,
it is classified in the heading of Chapter 16 corresponding to the component or components which predominate
by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of
heading 2103 or 2104.
the consumer, shall amount to manufacture.
4. In this Chapter, brand name means a brand name, whether registered or not, that is to say, a
name or a mark, such as a symbol, monogram, label, signature or invented words or any writing
SUB-HEADING NOTES
1. For the purposes of sub-heading 1602 10, the expression homogenised preparations means
preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for
dietetic purposes, in containers of net weight content not exceeding 250 g. For the application of this
definition no account is to be taken of small quantities of any ingredients which may have been added to the
preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity
of visible pieces of meat or meat offal. This sub-heading takes precedence over all other sub-headings of
heading 1602.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the sub-headings of
heading 1604 or 1605 under their common names only, are of the same species as those mentioned in
Chapter 3 under the same name.

(1) (2) (3) (4)
1601 00 00 SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, kg. 6%
MEAT OFFAL OR BLOOD ; FOOD PREPARATIONS
BASED ON THESE PRODUCTS
1602 OTHER PREPARED OR PRESERVED MEAT, MEAT
OFFAL OR BLOOD
1602 10 00 - Homogenised preparations kg. 6%
1602 20 00 - Of liver of any animal kg. 6%
- Of poultry of heading 0105:
1602 31 00 -- Of turkeys kg. 6%
1602 32 00 -- Of fowls of the species Gallus domesticus kg. 6%
1602 39 00 -- Other kg. 6%
- Of swine :
1602 41 00 -- Hams and cuts thereof kg. 6%
1602 42 00 -- Shoulders and cuts thereof kg. 6%
1602 49 00 -- Other, including mixtures kg. 6%
1602 50 00 - Of bovine animals kg. 6%
1602 90 00 - Other, including preparations of blood kg. 6%
of any animal
1603 EXTRACTS AND JUICES OF MEAT , FISH OR
CRUSTACEANS , MOLLUSCS OR OTHER AQUATIC
INVERTEBRATES
1603 00 - Extracts and juices of meat, fish or
crustaceans, molluscs or other aquatic
invertebrates:
1603 00 10 --- Extracts and juices of meat kg. 6%
1603 00 20 --- Extracts of fish kg. 6%
1603 00 90 --- Other kg. 6%
1604 PREPARED OR PRESERVED FISH ; CAVIAR AND
CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS
- Fish, whole or in pieces, but not minced :
1604 11 00 -- Salmon kg. 6%
1604 12 -- Herrings:
1604 12 10 --- Pickled kg. 6%
1604 12 90 --- Other kg. 6%
1604 13 -- Sardines, sardinella and brisling or sprats:
1604 13 10 --- Sardines, sardinella and brisling kg. 6%
1604 13 20 --- Sprats kg. 6%
1604 14 -- Tunan, skipjack and bonito (Sarda spp.):
1604 14 10 --- Tunas kg. 6%
1604 14 90 --- Other kg. 6%

(1) (2) (3) (4)
1604 15 00 -- Mackerel kg. 6%
1604 16 00 -- Anchovies kg. 6%
1604 17 00 -- Eels kg. 6%
1604 19 00 -- Other kg. 6%
1604 20 00 - Other prepared or preserved fish kg. 6%
- Caviar and caviar substitutes
1604 31 00 -- Caviar kg. 6%
1604 32 00 -- Caviar substituties kg. 6%
1605 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC
INVERTEBRATES , PREPARED OR PRESERVED
1605 10 00 - Crab kg. 6%
- Shrimps and prawns kg. 6%
1605 21 00 - - Not in airtight container kg. 6%
1605 29 00 - - Other kg. 6%
1605 30 00 - Lobster kg. 6%
1605 40 00 - Other crustaceans kg. 6%
- Molluscs:
1605 51 00 - - Oysters kg. 6%
1605 52 00 - - Scallops, including queen scallops kg. 6%
1605 53 00 - - Mussels kg. 6%
1605 54 00 - - Cuttle fish and squid kg. 6%
1605 55 00 - - Octopus kg. 6%
1605 56 00 - - Clams, cockles and arkshells kg. 6%
1605 57 00 - - Abalone kg. 6%
1605 58 00 - - Snails, other than sea snails kg. 6%
1605 59 00 - - Other kg. 6%
- Other aquatic invertebrates :
1605 61 00 - - Sea cucumbers kg. 6%
1605 62 00 - - Sea urchins kg. 6%
1605 63 00 - - Jellyfish kg. 6%
1605 69 00 - - Other kg. 6%
__________________________________________________________________________________________________________________________
CHAPTER 17
Sugars and sugar confectionery
NOTES
(a) sugar confectionery containing cocoa (heading 1806);
(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other
products of heading 2940; or
(c) medicaments or other products of Chapter 30.
2. For the purposes of this Chapter,
(a) khandsari sugar means sugar in the manufacture of which neither a vacuum pan nor a
vacuum evaporator is employed;
(b) palmyra sugar means sugar manufactured from the juice of the palmyra palm or from
jaggery obtained by boiling the juice of the palmyra palm.
3. In relation to products of heading 1702, labelling or relabelling of containers or repacking
from bulk packs to retail packs or the adoption of any other treatment to render the product marketable
to the consumer, shall amount to manufacture.
SUB-HEADING NOTES
1. For the purposes of sub-headings 1701 12, 1701 13 and 1701 14 raw sugar means sugar whose
content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree.
2. Sub-heading 1701 13 covers only cane sugar obtained without centrifugation, whose content of
sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 or more but less than 93.
The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye,
which are surrounded by residues of molasses and other constituents of sugar cane.
3. For the purposes of sub-heading 1701 12 or 1701 13 or 1701 14, sugar means any form of sugar in
which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105 C,
would be more than 90.

(1) (2) (3) (4)
1701 CANE OR BEET SUGAR AND CHEMICALLY PURE
SUCROSE , IN SOLID FORM
- Raw sugar not containing added flavouring or
colouring matter :
1701 12 00 - - Beet sugar kg. 12.5%
1701 13 - - Cane sugar specified in Sub-heading Note 2 to this
Chapter:
1701 13 10 - - - Cane jaggery kg. 12.5%

(1) (2) (3) (4)
1701 13 20 --- Khandsari sugar kg. 6%
1701 13 90 -- - Other kg. 12.5%
1701 14 -- Other cane sugar:
1701 14 10 --- Cane jaggery kg. 12.5%
1701 14 20 --- Khandsari sugar kg. 6%
1701 14 90 -- - Other kg. 12.5%
- Other :
1701 91 00 -- Refined sugar containing added flavouring or kg. 12.5%
colouring matter
1701 99 -- Other:
1701 99 10 --- Sugar cubes kg. 12.5%
1701 99 90 --- Other kg. 12.5%
1702 OTHER SUGARS, INCLUDING CHEMICALLY PURE
LACTOSE , MALTOSE , GLUCOSE AND FRUCTOSE ,
IN SOLID FORM ; SUGAR SYRUPS NOT CONTAINING
ADDED FLAVOURING OR COLOURING MATTER ;
ARTIFICIAL HONEY , WHETHER OR NOT MIXED
WITH NATURAL HONEY ; CARAMEL
- Lactose and lactose syrup:
1702 11 -- Containing by weight 99% or more lactose,
expressed as anhydrous lactose, calculated on
the dry matter:
1702 11 10 --- In solid form kg. 12.5%
1702 11 90 --- Other kg. 12.5%
1702 19 -- Other:
1702 19 10 --- In solid form kg. 12.5%
1702 19 90 --- Other kg. 12.5%
1702 20 - Maple sugar and maple syrup:
1702 20 10 --- In solid form kg. 12.5%
1702 20 90 --- Other kg. 12.5%
1702 30 - Glucose and glucose syrup, not containing
fructose or containing in the dry state less
than 20% by weight of fructose:
1702 30 10 --- Glucose, liquid kg. 12.5%
1702 30 20 --- Glucose, solid kg. 12.5%
--- Dextrose:
1702 30 31 ---- In solid form kg. 12.5%
1702 30 39 ---- Other kg. 12.5%
1702 40 - Glucose and glucose syrup, containing in the
dry state at least 20% but less than 50% by
weight of fructose, excluding invert sugar :
1702 40 10 --- Glucose, liquid kg. 12.5%
1702 40 20 --- Glucose, solid kg. 12.5%
--- Dextrose:

(1) (2) (3) (4)
1702 40 31 ---- In solid form kg. 12.5%
1702 40 39 ---- Other kg. 12.5%
1702 50 00 - Chemically pure fructose kg. 12.5%
1702 60 - Other fructose and fructose syrup, containing
in the dry state more than 50% by weight of
fructose, excluding invert sugar:
1702 60 10 --- In solid form kg. 12.5%
1702 60 90 --- Other kg. 12.5%
1702 90 - Other, including invert sugar and other sugar
and sugar syrup blends containing in the dry
state 50% by weight of fructose:
1702 90 10 --- Palmyra sugar kg. Nil
1702 90 20 --- Chemically pure maltose kg. 12.5%
1702 90 30 --- Artificial honey, whether or not mixed with kg. 12.5%
natural honey
1702 90 40 --- Caramel kg. 12.5%
1702 90 50 --- Insulin syrup kg. 12.5%
1702 90 90 --- Other kg. 12.5%
1703 MOLASSES RESULTING FROM THE EXTRACTION
OR REFINING OF SUGAR
1703 10 00 - Cane molasses kg. Rs.1000
per tonne
1703 90 - Other :
1703 90 10 --- Molasses, edible kg. Rs. 1000
per tonne
1703 90 90 --- Other kg. Rs. 1000
1704 SUGAR CONFECTIONERY ( INCLUDING WHITE per tonne
CHOCOLATE), NOT CONTAINING COCOA
1704 10 00 - Chewing gum, whether or not sugar coated kg. 12.5%
1704 90 - Other:
1704 90 10 --- Jelly confectionery kg. 12.5%
1704 90 20 --- Boiled sweets, whether or not filled kg. 12.5%
1704 90 30 --- Toffees, caramels and similar sweets kg. 12.5%
1704 90 90 --- Other kg. 12.5%
For rates of additional duties of excise under Additional Duties of Excise (Goods of Special Im-
portance) Act, 1957 on specified goods of this Chapter - please see Appendix I.
For effective rates of Cess on the specified goods of this Chapter - please see Appendix IV.
For percentage of abatement - please see Appedix V.
CHAPTER 18
Cocoa and cocoa preparations
NOTES
1. This Chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208,
3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to
Note 1 to this Chapter, other food preparations containing cocoa.

(1) (2) (3) (4)
1801 00 00 COCOA BEANS , WHOLE OR BROKEN, RAW OR kg. 12.5%
ROASTED
1802 00 00 COCOA SHELLS, HUSKS, SKINS AND OTHER kg. 12.5%
COCOA WASTE
1803 COCOA PASTE , WHETHER OR NOT DEFATTED
1803 10 00 - Not defatted kg. 12.5%
1803 20 00 - Wholly or partly defatted kg. 12.5%
1804 00 00 COCOA BUTTER, FAT AND OIL kg. 12.5%
1805 00 00 COCOA POWDER, NOT CONTAINING ADDED kg. 12.5%
SUGAR OR OTHER SWEETENING MATTER
1806 CHOCOLATE AND OTHER FOOD PREPARATIONS
CONTAINING COCOA
1806 10 00 - Cocoa powder, containing added sugar or other kg. 12.5%
sweetening matter
1806 20 00 - Other preparations in blocks, slabs or bars kg. 12.5%
weighing more than 2 kg. or in liquid, paste,
powder, granular or other bulk form in
containers or immediate packings, of a
content exceeding 2 kg.
- Other, in blocks, slabs or bars :
1806 31 00 -- Filled kg. 12.5%
1806 32 00 -- Not filled kg. 12.5%
1806 90 - Other:
1806 90 10 --- Chocolate and chocolate products kg. 12.5%
1806 90 20 --- Sugar confectionery containing cocoa kg. 12.5%
1806 90 30 --- Spreads containing cocoa kg. 12.5%

(1) (2) (3) (4)
1806 90 40 --- Preparations containing cocoa for making kg. 12.5%

beverages
1806 90 90 --- Other kg. 12.5%
The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail
Price. For percentage of abatement - please see Appendix V.
CHAPTER 19
Preparations of cereals, flour, starch or milk; pastrycooks products
NOTES
(a) except in the case of stuffed products of heading 1902, food preparations containing more
than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal
feeding (heading 2309); or
(c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
(a) the term groats means cereal groats of Chapter 11;
(b) the terms flour and meal mean :
(1) cereal flour and meal of Chapter 11, and
(2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or
powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous
vegetables (heading 1106).
3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated
on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa
of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression otherwise prepared means prepared or proc-
essed to an extent beyond that provided for in the headings of, or Notes to, Chapter 10 or 11.
5. In relation to products of this Chapter, labelling or relabelling of containers or repacking
from bulk packs to retail packs or the adoption of any other treatment to render the product market-
able to the consumer, shall amount to manufacture.

(1) (2) (3) (4)
1901 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR,
GROATS , MEAL , STARCH OR MALT EXTRACT , NOT
CONTAINING COCOA OR CONTAINING LESS THAN
40% BY WEIGHT OF COCOA CALCULATED ON A
TOTALLY DEFATTED BASIS , NOT ELSEWHERE
SPECIFIED OR INCLUDED ; FOOD PREPARATIONS
OF GOODS OF HEADINGS 0401 TO 0404, NOT
CONTAINING COCOA OR CONTAINING LESS THAN
6% BY WEIGHT OF COCOA CALCULATED ON A
TOTALLY DEFATTED BASIS , NOT ELSEWHERE

(1) (2) (3) (4)
1901 10 - Preparations for infant use, put up for
retail sale:
1901 10 10 --- Malted milk (including powder) kg. 6%
1901 10 90 --- Other kg. 6%
1901 20 00 - Mixes and doughs for the preparation of kg. 12.5%
bakers wares of heading 1905
1901 90 - Other:
1901 90 10 --- Malt extract kg. 12.5%
1901 90 90 --- Other kg. 12.5%
1902 PASTA, WHETHER OR NOT COOKED OR STUFFED
(WITH MEAT OR OTHER SUBSTANCES) OR
OTHERWISE PREPARED , SUCH AS SPAGHETTI ,
MACARONI , NOODLES , LASAGNE , GNOCCHI ,
RAVIOLI , CANNELLONI ; COUSCOUS , WHETHER
OR NOT PREPARED
- Uncooked pasta, not stuffed or otherwise
prepared:
1902 11 00 -- Containing eggs kg. 6%
1902 19 00 -- Other kg. 6%
1902 20 - Stuffed pasta, whether or not cooked or
otherwise prepared:
1902 20 10 --- Cooked kg. 6%
1902 20 90 --- Other kg. 6%
1902 30 - Other Pasta:
1902 30 10 --- Dried kg. 6%
1902 30 90 --- Other kg. 6%
1902 40 - Couscous:
1902 40 10 --- Unprepared kg. 12.5%
1902 40 90 --- Other kg. 12.5%
1903 00 00 TAPIOCA AND SUBSTITUTES THEREFOR PREPARED kg. 6%
FROM STARCH , IN THE FORM OF FLAKES , GRAINS ,
PEARLS , SIFTINGS OR IN SIMILAR FORMS
1904 PREPARED FOODS OBTAINED BY THE SWELLING OR

ROASTING OF CEREALS OR CEREAL PRODUCTS
(FOR EXAMPLE, CORN FLAKES); CEREALS [ OTHER
THAN MAIZE ( CORN) ] IN GRAIN FORM OR IN THE
FORM OF FLAKES OR OTHER WORKED GRAINS
(EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED
OR OTHERWISE PREPARED , NOT ELSEWHERE
1904 10 - Prepared foods obtained by the swelling or
roasting of cereals or cereal products:
1904 10 10 --- Corn flakes kg. 12.5%
1904 10 20 --- Paws, Mudi and the like kg. 12.5%

(1) (2) (3) (4)
1904 10 30 --- Bulgur wheat kg. 12.5%
1904 10 90 --- Other kg. 12.5%
1904 20 00 - Prepared foods obtained from unroasted cereal kg. 12.5%
flakes or from mixtures of unroasted cereal
flakes and roasted cereal flakes or swelled
cereals
1904 30 00 - Bulgur wheat kg. 12.5%
1904 90 00 - Other kg. 12.5%
1905 BREAD, PASTRY, CAKES, BISCUITS AND OTHER
BAKERS WARES , WHETHER OR NOT CONTAINING
COCOA ; COMMUNION WAFERS , EMPTY CACHETS
OF A KIND SUITABLE FOR PHARMACEUTICAL USE ,
SEALING WAFERS , RICE PAPER AND SIMILAR
PRODUCTS
1905 10 00 - Crispbread kg. Nil
1905 20 00 - Gingerbread and the like kg. Nil
- Sweet biscuits; waffles and wafers:
1905 31 00 -- Sweet biscuits kg. 6%
1905 32 -- Waffles and wafers:
--- Communion wafers:
1905 32 11 ---- Coated with chocolate or containing chocolate kg. 12.5%
1905 32 19 ---- Other kg. 12.5%
1905 32 90 --- Other kg. 12.5%
1905 40 00 - Rusks, toasted bread and similar toasted kg. Nil
products
1905 90 - Other:
1905 90 10 --- Pastries and cakes kg. 6%
1905 90 20 --- Biscuits not elsewhere specified or included kg. 6%
1905 90 30 --- Extruded or expanded products, savoury kg. Nil
or salted
1905 90 40 --- Papad kg. Nil
1905 90 90 --- Other kg. Nil
CHAPTER 20
Preparations of vegetables, fruit, nuts or other parts of plants
NOTES
(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or
11;
(b) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood,
fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(c) bakers wares and other products of heading 1905; or
(d) homogenised composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like
in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of
heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been
prepared or preserved by processes other than those referred to in Note 1(a).
4. Tomato juice, the dry weight content of which is 7% or more is to be classified in heading 2002.
5. For the purposes of heading 2007, the expression obtained by cooking means obtained by heat
treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through
reduction of water content or other means.
6. For the purposes of heading 2009, the expression juices, unfermented and not containing added
spirit means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5%
volume.
SUB-HEADING NOTES
1. For the purposes of sub-heading 2005 10, the expression homogenised vegetables means
preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes,
in containers of a net weight content not exceeding 250 g. For the application of this definition no account
is to be taken of small quantities of any ingredients which may have been added to the preparation for
seasoning, preservation or other purposes. These preparations may contain a small quantity of visible
pieces of vegetables. Sub-heading 2005 10 takes precedence over all other sub-headings of heading 2005.
2. For the purposes of sub-heading 2007 10, the expression homogenised preparations means prepa-
rations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in contain-
ers of a net weight content not exceeding 250 g. For the application of this definition no account is to be
taken of small quantities of any ingredients which may have been added to the preparation for seasoning,
preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit.
Sub-heading 2007 10 takes precedence over all other sub-headings of heading 2007.
3. For the purposes of sub-headings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the
expression Brix value means the direct reading of degrees Brix obtained from a Brix hydrometer or of
refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a tem-
perature of 20C or corrected for 20C if the reading is made at a different temperature.

(1) (2) (3) (4)
2001 VEGETABLES , FRUIT, NUTS AND OTHER EDIBLE
PARTS OF PLANTS , PREPARED OR PRESERVED
BY VINEGAR OR ACETIC ACID
2001 10 00 - Cucumbers and gherkins kg. 6%
2001 90 00 - Other kg. 6%
2002 TOMATOES PREPARED OR PRESERVED OTHERWISE
THAN BY VINEGAR OR ACETIC ACID
2002 10 00 - Tomatoes, whole or in pieces kg. 6%
2002 90 00 - Other kg. 6%
2003 ACETIC ACID
2003 10 00 - Mushrooms of the genus Agaricus kg. 6%
2003 20 00 Om Omitted
2003 90 - Other:
2003 90 10 --- Truffles kg. 6%
2003 90 90 -- - Other kg. 6%
2004 OTHER VEGETABLES PREPARED OR PRESERVED
OTHERWISE THAN BY VINEGAR OR ACETIC ACID ,
FROZEN , OTHER THAN PRODUCTS OF HEADING 2006
2004 10 00 - Potatoes kg. 6%
2004 90 00 - Other vegetables and mixtures of vegetables kg. 6%
2005 OTHER VEGETABLES PREPARED OR PRESERVED
OTHERWISE THAN BY VINEGAR OR ACETIC ACID ,
NOT FROZEN , OTHER THAN PRODUCTS OF
HEADING 2006
2005 10 00 - Homogenised vegetables kg. 6%
2005 20 00 - Potatoes kg. 6%
2005 40 00 - Peas (pisum, sativum) kg. 6%
- Beans (Vigna spp., Phaseolus spp.):
2005 51 00 -- Beans, shelled kg. 6%
2005 59 00 -- Other kg. 6%
2005 60 00 - Asparagus kg. 6%
2005 70 00 - Olives kg. 6%

(1) (2) (3) (4)
2005 80 00 - Sweet corn (Zea mays var. saccharata) kg. 6%
- Other vegetables and mixtures of vegetables:
2005 91 00 -- Bamboo shoots kg. 6%
2005 99 00 -- Other kg 6%
2006 00 00 VEGETABLES , FRUITS, NUTS, FRUIT-PEEL AND kg. 6%
OTHER PARTS OF PLANTS , PRESERVED BY SUGAR
(DRAINED, GLACE OR CRYSTALLISED)
2007 JAMS, FRUIT JELLIES , MARMALADES, FRUIT OR
NUT PUREE AND FRUIT OR NUT PASTES , OBTAINED
BY COOKING , WHETHER OR NOT CONTAINING
ADDED SUGAR OR OTHER SWEETENING MATTER
2007 10 00 - Homogenised preparations kg. 6%
- Other :
2007 91 00 -- Citrus fruit kg. 6%
2007 99 -- Other:
2007 99 10 --- Mango kg. 6%
2007 99 20 --- Guava kg. 6%
2007 99 30 --- Pine apple kg. 6%
2007 99 40 --- Apple kg. 6%
2007 99 90 --- Other kg. 6%
2008 FRUIT, NUTS AND OTHER EDIBLE PARTS OF
PLANTS , OTHERWISE PREPARED OR PRESERVED ,
WHETHER OR NOT CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER OR SPIRIT , NOT
- Nuts, ground-nuts and other seeds, whether
or not mixed together :
2008 11 00 -- Ground-nuts kg. 6%
2008 19 -- Other, including mixtures:
2008 19 10 --- Cashew nut, roasted, salted or roasted kg. 6%
and salted
2008 19 20 --- Other roasted nuts and seeds kg. 6%
2008 19 30 --- Other nuts, otherwise prepared or preserved kg. 6%
2008 19 40 --- Other roasted and fried vegetable products kg. 6%
2008 19 90 --- Other kg. 6%
2008 20 00 - Pineapples kg. 6%
2008 30 - Citrus fruit:
2008 30 10 --- Orange kg. 6%
2008 30 90 --- Other kg. 6%
2008 40 00 - Pears kg. 6%
2008 50 00 - Apricots kg. 6%
2008 60 00 - Cherries kg. 6%
2008 70 00 - Peaches, including nectarines kg. 6%
2008 80 00 - Strawberries kg. 6%

(1) (2) (3) (4)
- Other, including mixtures other than those of
sub-heading 2008 19 :
2008 91 00 -- Palm hearts kg. 6%
2008 93 00 - - Cranberries (Vaccinium macrocarpon, kg. 6%
Vaccinium Oxycoccos Vaccinium vitis-idaea)
2008 97 00 -- Mixtures kg. 6%
2008 99 -- Other:
--- Squash :
2008 99 11 ---- Mango kg. 6%
2008 99 12 ---- Lemon kg. 6%
2008 99 13 ---- Orange kg. 6%
2008 99 14 ---- Pineapple kg. 6%
2008 99 19 ---- Other kg. 6%
--- Other :
2008 99 91 ---- Fruit cocktail kg. 6%
2008 99 92 ---- Grapes kg. 6%
2008 99 93 ---- Apples kg. 6%
2008 99 94 ---- Guava kg. 6%
2008 99 99 ---- Other kg. 6%
2009 FRUIT JUICES (INCLUDING GRAPE MUST) AND
VEGETABLE JUICES , UNFERMENTED AND NOT
CONTAINING ADDED SPIRIT, WHETHER OR NOT
SWEETENING MATTER
- Orange juice :
2009 11 00 -- Frozen kg. 6%
2009 12 00 -- Not frozen, of a Brix value not exceeding 20 kg. 6%
2009 19 00 -- Other kg. 6%
- Grapefruit (including pomelo) juice:
2009 21 00 -- Of a Brix value not exceeding 20 kg. 6%
2009 29 00 -- Other kg. 6%
- Juice of any other single citrus fruit:
2009 39 00 -- Other kg. 6%
- Pineapple juice:
2009 49 00 -- Other kg. 6%
2009 50 00 - Tomato juice kg. 6%
- Grape juice (including grape must):
2009 69 00 -- Other kg. 6%
- Apple juice:

(1) (2) (3) (4)
2009 79 00 -- Other kg. 6%
- Juice of any other single fruit or vegitable:
2009 81 00 - - Cranberry ( Vaccinium macrocarpon, kg. 6%
Vaccinium Oxycoccos
Vaccinium vitis-idaea ) juice
2009 89 - - Other:
2009 89 10 - - - Mango juice kg. 6%
2009 89 90 -- - Other kg. 6%
___________________________________________________________________________________________________________________
CHAPTER 21
Miscellaneous edible preparations
NOTES
(a) mixed vegetables of heading 0712;
(b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
(c) flavoured tea (heading 0902);
(d) spices or other products of headings 0904 to 0910;
(e) food preparations, other than the products described in heading 2103 or 2104, containing
more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other
aquatic invertebrates, or any combination thereof (Chapter 16);
(f) yeast put up as a medicament or other products of heading 3003 or 3004; or
(g) prepared enzymes of heading 3507.
2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 2101.
3. For the purposes of heading 2104, the expression homogenised composite food preparations
means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as
meat, fish, vegetables, fruit or nuts put up for retail sale as infant food or for dietetic purposes, in containers
of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken
of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or
other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
from bulk packs to retail packs or the adoption of any other treatment to render the product market-
able to the consumer, shall amount to manufacture.
6. In relation to product of tariff item 2106 90 30, the process of adding or mixing cardamom,
copra, menthol, spices, sweetening agents or any such ingredients other then lime, katha (catechu) or
tobacco to betel nut, in any form, shell amount to "manufacutre".
SUPPLEMENTRY NOTES
1. In this Chapter, Pan masala means any preparation containing betel-nuts and any one or more of
the following ingredients, namely:
lime and katha (catechu), but not tobacco, whether or not containing any other ingredient, such as
cardamom, copra or menthol.
2. In this Chapter, betel-nut product known as Supari means any preparation containing betel-nuts,
but not containing any one or more of the following ingredients, namely:
lime, katha (catechu) and tobacco whether or not containing any other ingredients, such as carda-
mom, copra or menthol.
3. For the purposes of tariff item 2106 90 11, the expression Sharbat means any non-alcoholic
sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours,
such as rose, Khus, Kevara, but not including aerated preparations.
4. Tariff item 2106 90 50, inter alia, includes preparations for lemonades or other beverages, consist-
ing, for example, of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup
flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic
vending machines.
5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia, includes:
(a) protein concentrates and textured protein substances;
(b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling
in water, milk or other liquids), for human consumption;
(c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of
food preparations for human consumption;
(d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweet-
ened;
(e) flavouring powders for making beverages, whether or not sweetened;
(f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredi-
ents;
(g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose,
used for sweetening purposes;
(h) pre-cooked rice, cooked either fully or partially and their dehydrates; and
(i) preparations for lemonades or other beverages, consisting, for example, of flavoured or
coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit
juices and concentrated fruit juice with added ingredients.
6. Tariff item 2106 90 99 includes sweet meats commonly known as Misthans or Mithai or called
by any other name. They also include products commonly known as Namkeens, mixtures, Bhujia,
Chabena or called by any other name. Such products remain classified in these sub-headings irrespective
of the nature of their ingredients.

(1) (2) (3) (4)
2101 EXTRACTS, ESSENCES AND CONCENTRATES,
OF COFFEE , TEA OR MATE AND PREPARATIONS
WITH A BASIS OF THESE PRODUCTS OR WITH A
BASIS OF COFFEE , TEA OR MATE ; ROASTED
CHICORY AND OTHER ROASTED COFFEE

(1) (2) (3) (4)
SUBSTITUTES , AND EXTRACTS , ESSENCES
AND CONCENTRATES THEREOF
- Extracts, essences and concentrates of coffee,
and preparations with a basis of these
extracts, essences or concentrates or with
a basis of coffee:
2101 11 -- Extracts, essences and concentrates:
2101 11 10 --- Instant coffee, flavoured kg. 12.5%
2101 11 20 --- Instant coffee, not flavoured kg. 12.5%
2101 11 30 --- Coffee aroma kg. 12.5%
2101 11 90 --- Other kg. 12.5%
2101 12 00 -- Preparations with basis of extracts, essences, kg. 12.5%
concentrates or with a basis of coffee
2101 20 - Extracts, essences and concentrates, of tea
or mate, and preparations with a basis of
these extracts, essences or concentrates or
with a basis of tea or mate:
2101 20 10 --- Instant tea kg. 12.5%
2101 20 20 --- Quick brewing black tea kg. 12.5%
2101 20 30 --- Tea aroma kg. 12.5%
2101 20 90 --- Other kg. 12.5%
2101 30 - Roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentrates thereof:
2101 30 10 --- Roasted chicory kg. Nil
2101 30 20 --- Roasted coffee substitutes kg. Nil
2101 30 90 --- Other kg. Nil

2102 YEASTS (ACTIVE OR INACTIVE ); OTHER SINGLE
CELL MICRO -ORGANISMS , DEAD (BUT NOT
INCLUDING VACCINES OF HEADING 3002);
PREPARED BAKING POWDERS
2102 10 - Active yeasts:
2102 10 10 --- Culture yeast kg. 12.5%
2102 10 20 --- Bakers yeast kg. 12.5%
2102 10 90 --- Other kg. 12.5%
2102 20 00 - Inactive yeasts, other single-cell kg. 12.5%
micro-organisms, dead
2102 30 00 - Prepared baking powders kg. 12.5%
2103 SAUCES AND PREPARATIONS THEREFOR, MIXED
CONDIMENTS AND MIXED SEASONINGS;
MUSTARD FLOUR AND MEAL AND PREPARED
MUSTARD
2103 10 00 - Soya sauce kg. 12.5%

(1) (2) (3) (4)
2103 20 00 - Tomato ketchup and other tomato sauces kg. 12.5%

2103 30 00 - Mustard flour and meal and prepared mustard kg. 12.5%
2103 90 - Other:
2103 90 10 --- Curry paste kg. 12.5%
2103 90 20 --- Chilli sauce kg. 12.5%
2103 90 30 --- Mayonnaise and salad dressings kg. 12.5%
2103 90 40 --- Mixed, condiments and mixed seasoning kg. 12.5%
2103 90 90 --- Other kg. 12.5%
2104 SOUPS AND BROTHS AND PREPARATIONS
THEREFOR ; HOMOGENISED COMPOSITE FOOD
PREPARATIONS
2104 10 - Soups and broths and preparations therefor:
2104 10 10 --- Dried kg. 12.5%
2104 10 90 --- Other kg. 12.5%
2104 20 00 - Homogenised composite food preparations kg. 12.5%
2105 00 00 ICECREAM AND OTHER EDIBLE ICE, WHETHER kg. 6%
OR NOT CONTAINING COCOA
2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED
OR INCLUDED
2106 10 00 - Protein concentrates and textured protein kg. 12.5%
substances
2106 90 - Other:
--- Soft drink concentrates:
2106 90 11 ---- Sharbat kg. 12.5%
2106 90 19 ---- Other kg. 12.5%
2106 90 20 --- Pan masala kg. 37.5%
2106 90 30 --- Betel nut product known as Supari kg. 12.5%

2106 90 40 --- Sugar-syrups containing added flavouring or kg. 12.5%
colouring matter, not elsewhere specified or
included; lactose syrup; glucose syrup and
malto dextrine syrup
2106 90 50 --- Compound preparations for making kg. 12.5%
non-alcoholic beverages
2106 90 60 --- Food flavouring material kg. 12.5%
2106 90 70 --- Churna for pan kg. 12.5%
2106 90 80 --- Custard powder kg. 12.5%
--- Other :
2106 90 91 ---- Diabetic foods kg. 12.5%
2106 90 92 ---- Sterilized or pasteurized miltone kg. 6%
2106 90 99 ---- Other kg. 12.5%
z For rates of special duty of excise and notification(s) giving effective rates of special duty of excise
on specified goods of this Chapter - please see the second Schedule to this tariff.
z For rates of National Calamity Contingent duty on specified goods of this Chapter - please see
Appendix III.
z The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price.
Tariff values for Pan Masala in retail packages:
In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944
(1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No.16/98-Central Excise (N.T.), dated the 2nd June, 1998, published in the Gazette
of India, Extraordinary, vide number G.S.R.312(E), dated the 2ndJune, 1998, the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby fixes tariff value in respect of the
excisable goods, specified in column (1) of the Table below, and falling under tariff item 2106 90 20 or
heading 2403 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), equivalent to the
amount specified in the corresponding entry in column (2) of the Table aforesaid:-
TABLE
Description of excisable goods Amount
(1) (2)
Pan masala, in retail packages,-
(1) If retail sale price is not printed on retail pack,-
(i) containing not exceeding two grams per pack Re.1.50 per unit pack
(ii) containing more than 2 grams but not exceeding 4 grams per pack Rs.3.00 per unit pack
(iii) containing more than 4 grams but not exceeding 10 grams per pack Rs.3.00 +Rs.1.25 per gram
or part thereof exceeding
4 grams
(2) If retail sale price is printed on the retail pack 50% of the printed retail sale price
Explanation 1.- For the purposes of this notification retail sale price means the maximum price at which
the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or
otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement,
delivery, packing, forwarding and the like and the price is the sole consideration for such sale.
Explanation 2. For the purposes of this notification, retail package means a package containing pan masala
which is produced, distributed, displayed, delivered or stored for sale through retail sales agencies or other
instrumentalities for consumption by an individual or a group of individuals.
[Notification No. 3/06-CE. (NT) dt. 1.3.2006]
Levy of duty of exise on food preparations and waters, not in sealed containers during the period
commencing on and from 1.3.06 and ending with 3.5.2006.
Whereas the Central Government is satisfied that according to a practice that was generally prevalent
regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944
(1 of 1944) (hereinafter referred to as the said Act), on food preparations and waters, not cleared in sealed
containers, falling under tariff item 2106 90 99 and 2201 90 90 respectively, of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), and that such food preparations and waters, not cleared in sealed
containers, were liable to duty of excise which was not being levied according to the said practice during the
period commencing on and from the 1st day of March, 2006 and ending with 3rd May, 2006.
Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central
Government hereby directs that the whole of the duty of excise payable under section 3 of the said Act on such
food preparations and waters, not cleared in sealed containers, falling under tariff item 2106 90 99 and 2201
90 90 respectively, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), but for the said
practice, shall not be required to be paid in respect of such food preparations and waters, not cleared in sealed
containers, on which the said duty of excise was not being levied during the aforesaid period in accordance
with the said practice.
[Notfn. No. 15/06-CE (NT) dt. 19.6.2006]
EXEMPTION NOTIFICATIONS
For exemption from National Calamity Contingent duty to specified goods of this Chapter please see
Notifn. No. 26/2001 under Chapter 24.
Effective rate of National Calamity Contingent duty on Pan Masala, produced in North-Eastern
States by units availing exemption under Notfn. Nos. 32/99-CE & 33/99-CE both dt. 8.7.1999.
(1 of 1944) read with sub-section (3) of Section 136 of the Finance Act, 2001 (14 of 2001) and in supersession
of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/
2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number
G.S.R. 138 (E) dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts Pan Masala falling under tariff item 2106 90 20 of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared under the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No. 32/99-Central Excise [G.S.R.
508(E)], or No. 33/99-Central Excise [G.S.R. 509(E)], both dated 8th July, 1999, as the case may be, from
so much of the National Calamity Contingent duty leviable thereon under sub-section(1) of section 136
of the said Finance Act as is equivalent to the amount of duty paid by the manufacturer of goods other
than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001.
2. This exemption shall be given effect to in the same manner as the exemption contained in either of
the said notifications under which the goods are cleared.
[Notfn. No. 27/01-CE dt.11.5.2001 as amended by Notfn. No. 35/01 and 20/06].
Tariff values for Pan Masala in retail packages:

In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944,
the Central Government hereby specifies on, -
(i) pan masala falling under tariff item 2106 90 20 of the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986) except the pan masala containing not more than 15% betel nut;
and
(ii) pan masala containing tobacco, commonly known as gutkha, falling under tariff item 2403 99
90 of the said Tariff Act (hereinafter referred to as specified goods),
manufactured with the aid of packing machine having maximum packing speed as specified in column (3) or
column (4) or column (5) of Table-1, as the case may be, at which they can be operated for packing of
specified goods which are packed in pouches of retail sale prices as specified in column (2) of the said Table,
the rates of duty specified in the corresponding entry in column (3a) or column (3b) or column (4a) or column
(4b) or column (5a) or column (5b) of the said Table, as the case may be:
Table-1
_______________________________________________________________________________
S. Retail Rate of duty per packing machine per month
No. sale price (Rs. in lakh)
(per pouch) Up to 300 pouches per minute 301 to 750 pouches per minute 751 pouches per minute and above
(1) (2) (3) (4) (5)

________________________ _________________________ ____________________________
Pan masala Pan masala Pan masala Pan masala Pan masala Pan masala
containing containing containing
tobacco tobacco tobacco
_____________________________________________________________________________________
(3a) (3b) (4a) (4b) (5a) (5b)
____________________________________________________________________________________________________________________
1. Up to Rs. 1.00 18.45 33.29 30.19 54.48 67.09 121.06
2. From Rs. 1.01 27.68 49.94 45.29 81.71 100.64 181.58
to Rs. 1.50
3. From Rs. 1.51 35.06 63.25 57.36 103.50 127.48 230.01
to Rs.2.00
4. From Rs. 2.01 52.58 94.88 86.05 155.25 191.21 345.01
to Rs. 3.00
5. From Rs. 3.01 67.90 122.51 111.11 200.47 246.90 445.49
to Rs. 4.00
6. From Rs. 4.01 84.87 153.14 138.88 250.59 308.63 556.86
to Rs. 5.00
7. From Rs. 5.01 101.85 183.76 166.66 300.70 370.35 668.23
to Rs. 6.00
8. Above Rs.6.00 101.85 + 183.76+ 166.66 + 300.70 + 370.35 + 668.23 +
16.61 x (P- 6) 29.96 x (P-6) 27.17 x (P-6) 49.03 x (P-6) 60.38 x (P-6) 108.95 x (P-6)
where 'P' above represents retail sale price of the pouch for which rate of duty is to be determined
_________________________________________________________________________________________________________
Illustration. - The rate of duty per packing machine per month for a pan masala pouch having retail sale price of Rs. 8.00 (i.e. 'P') packed
with the aid of a machine having maximum packing speed, at which it can be operated for packing of pan masala pouch of the said retail
sale price, of 600 pouches per minute shall be = Rs. 166.66 + 27.17 x (8-6) lakh = Rs.221 lakh.";
Explanation 1. - For the purposes of this notification, packing machine includes all types of Form, Fill and
Seal (FFS) machines and Profile Pouch Making Machine, by whatever names called, whether vertical or
horizontal, with or without collar, single-track or multi-track, and any other type of packing machine used for
packing of pouches of notified goods.
Explanation 2. - For the purposes of this notification, if there are multiple track or multiple line packing
machine which besides packing the specified goods in pouches, perform additional processes involving moul-
ding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the
counterfeiting of the goods, etc., two such tracks or lines shall be deemed to be one individual packing
machine for the purposes of calculation of the duty liability.
Provided that in case of multiple track or multiple line packing machine which are incapable of
performing such additional processes, each such track or line shall be deemed to be one individual packing
machine for the purposes of calculation of the duty liability.
Explanation 3. - For the purposes of this notification, retail sale price means the maximum price at which
the specified goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or
delivery, packing, forwarding and the like and the price is the sole consideration for the sale:
Provided that where on the package, more than one retail sale price is declared, the maximum of
such retail sale prices shall be deemed to be the retail sale price:
Provided further that if the goods are cleared in wholesale packages containing a number of standard
packages with retail sale price declared on them, then, such declared retail sale price shall be taken into
consideration for determining the rate of duty under respective S. Nos. referred to in Table-1.
2. The number of packing machines and the maximum packing speed at which the machine can be
operated for packing of specified goods of various retail sale prices, for the purpose of computation of the
rate of excise duty specified in the opening paragraph shall be determined in terms of Pan Masala Packing
Machines (Capacity Determination and Collection of Duty) Rules, 2008.
3. The duty levied and collected on such specified goods shall be the aggregate of the duty leviable
under the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 85 of the
Finance Act, 2005 (18 of 2005), the National Calamity Contingent Duty leviable under section 136 of the
Finance Act, 2001 (14 of 2001), Education Cess leviable under section 91 of the Finance Act, 2004 (23 of
2004) and Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of
2007) and shall be apportioned in the ratios specified in the Table-2 below.
Table-2
______________________________________________________________________________________________________________________________________________________________________________________________________
Sr. No. Duty Duty ratio for Duty ratio for
pan masala pan masala
containing tobacco
___________________________________________________________________________________________________
(1) (2) (3) (4)
___________________________________________________________________________________________________
1 The duty leviable under the Central Excise Act, 1944 0.3958 0.8350
2 The additional duty of excise leviable under 0.1250 0.0619
section 85 of the Finance Act, 2005
3 National Calamity Contingent Duty 0.4792 0.1031
leviable under section 136 of the Finance Act, 2001
4 Education Cess leviable under section 91 of 0.0 0.0
the Finance Act, 2004
5 Secondary and Higher Education Cess leviable 0.0 0.0
under section 136 of the Finance Act, 2007
___________________________________________________________________________________________________
[Notifn. No. 42/2008-Cen. Ex., dt.1.7.2008 as amended by 43/08, 13/12, 1/14, 16/14, 6/15,
17/16]
CHAPTER 22
Beverages, spirits and vinegar
NOTES
(a) products falling thereunder (other than those of heading 2209) prepared for culinary purposes
and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
(b) sea water (heading 2501);
(c) distilled or conductivity water or water of similar purity (heading 2853);
(d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915);
(e) medicaments of heading 3003 or 3004; or
(f) perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the alcoholic strength by volume shall
be determined at a temperature of 20 C.
3. For the purposes of heading 2202, the term non-alcoholic beverages means beverages of an alco-
holic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to
2206 or heading 2208 as appropriate.
4. This Chapter does not cover alcoholic liquors for human consumption.
5. In relation to waters, including natural or artificial mineral waters of heading 2201 and waters,
including mineral waters of heading 2202 processes, such as filteration, purification of any other
process or any one or more of these processes, labelling or relabelling of containers or repacking from
6. In this Chapter, "brand name" means a brand name, whether registered or not, that is
to say, a name or a mark, such as a symbol, monogram, signature or invented words or any writing
7. In relation to product of this Chapter labelling or relabelling of containers or packing or repacking

from bulk packs to retail packs or the adoption of any other treatment to render the product marketable
to the consumer, shall amount to "manufacture".

(1) (2) (3) (4)
2201 WATERS, INCLUDING NATURAL OR ARTIFICIAL
MINERAL WATERS AND AERATED WATERS , NOT

(1) (2) (3) (4)
SWEETENING MATTER NOR FLAVOURED ; ICE
AND SNOW
2201 10 - Mineral waters and aerated waters:
2201 10 10 --- Mineral waters l 12.5%
2201 10 20 --- Aerated waters l 12.5%
2201 90 - Other:
2201 90 10 --- Ice and snow l Nil
2201 90 90 --- Other l 12.5%
2202 WATERS, INCLUDING MINERAL WATERS AND
AERATED WATERS , CONTAINING ADDED SUGAR
OR OTHER SWEETENING MATTER OR FLAVOURED ,
AND OTHER NON - ALCOHOLIC BEVERAGES , NOT
INCLUDING FRUIT OR VEGETABLE JUICES OF
HEADING2009
2202 10 - Waters, including mineral waters and aerated
waters, containing added sugar or other
sweetening matter or flavoured:
2202 10 10 --- Aerated waters l 21%
2202 10 20 --- Lemonade l 21%
2202 10 90 --- Other l 21%
2202 90 - Other:
2202 90 10 --- Soya milk drinks, whether or not sweetened l 6%
or flavoured
2202 90 20 --- Fruit pulp or fruit juice based drinks l 6%
2202 90 30 --- Beverages containing milk l 12.5%
2202 90 90 --- Other l 12.5%
2203 00 00
2204
2204 10 00 -
-
2204 21 --
2204 21 10 ---
2204 21 20 ---
2204 21 90 ---
2204 29 --
2204 29 10 ---
2204 29 20 ---
2204 29 90 ---
2204 30 00 -
2205
2205 10 00 -
2205 90 00 -

(1) (2) (3) (4)
2206 00 00
2207 ETHYL ALCOHOL AND OTHER SPIRITS,
DENATURED, OF ANY STRENGTH
2207 10 -
---
2207 10 11 ----
2207 10 19 ----
2207 10 90 ---
2207 20 00 - Ethyl alcohol and other spirits, denatured, of l 12.5%
any strength
2208
2208 20 -
---
2208 20 11 ----
2208 20 12 ----
2208 20 19 ----
---
2208 20 91 ----
2208 20 92 ----
2208 20 99 ----
2208 30 -
---
2208 30 11 ----
2208 30 12 ----
2208 30 13 ----
2208 30 19 ----
---
2208 30 91 ----
2208 30 92 ----
2208 30 93 ----
2208 30 99 ----
2208 40 -
---
2208 40 11 ----
2208 40 12 ----
---
2208 40 91 ----
2208 40 92 ----
2208 50 -
---
2208 50 11 ----
2208 50 12 ----
2208 50 13 ----
---

(1) (2) (3) (4)
2208 50 91 ----
2208 50 92 ----
2208 50 93 ----
2208 70 -
---
2208 70 11 ----
2208 70 12 ----
---
2208 70 91 ----
2208 70 92 ----
2208 90 -
---
2208 90 11 ----
2208 90 12 ----
2208 90 19 ----
---
2208 90 91 ----
2208 90 92 ----
2208 90 99 ----
2209 VINEGAR AND SUBSTITUTES FOR VINEGAR
OBTAINED FROM ACETIC ACID
2209 00 - Vinegar and substitutes for vinegar
obtained from acetic acid:
2209 00 10 --- Brewed vinegar l 12.5%
2209 00 20 --- Synthetic vinegar l 12.5%
2209 00 90 --- Other l 12.5%
For rates of special duty of excise and notification(s) giving effective rates of special duty of
excise on specified goods of this Chapter - please see the second Schedule to this tariff.
Price. For percentage of a batement - please see Appendix V.
CHAPTER 23
Residues and waste from the food industries; prepared animal fodder
NOTE
Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included,
obtained by processing vegetable or animal materials to such an extent that they have lost the essential
characteristics of the original material, other than vegetable waste, vegetable residues and by-products of
such processing.
SUB-HEADING NOTE
For the purposes of sub-heading 2306 41, the expression low erucic acid rape or colza seeds means
seeds as defined in sub-heading Note to Chapter 12.

(1) (2) (3) (4)
0301 LIVE FISH
2301 FLOURS, MEALS AND PELLETS , OF MEAT
OR MEAT OFFAL , OF FISH OR OF
CRUSTACEANS , MOLLUSCS OR OTHER
AQUATIC INVERTEBRATES , UNFIT FOR
HUMAN CONSUMPTION ; GREAVES
2301 10 - Flours, meals and pellets, of meat or meat
offal; greaves:
2301 10 10 --- Meat meals and pellets (including tankage) kg. Nil
2301 10 90 --- Other (including greaves) kg. Nil
2301 20 - Flours, meals and pellets, of fish or of
crustaceans, molluscs or other aquatic
invertebrates:
--- Fish meal, unfit for human consumption:
2301 20 11 ---- In powder form kg. Nil
2301 20 19 ---- Other kg. Nil
2301 20 90 --- Other kg. Nil
2302 BRAN, SHARPS AND OTHER RESIDUES, WHETHER
OR NOT IN THE FORM OF PELLETS , DERIVED FROM
THE SIFTING , MILLING OR OTHER WORKING OF
CEREALS OR OF LEGUMINOUS PLANTS
2302 10 - Of maize (corn):
2302 10 10 --- Maize bran kg. Nil
2302 10 90 --- Other kg. Nil
2302 30 00 - Of wheat kg. Nil
2302 40 00 - Of other cereals kg. Nil
2302 50 00 - Of leguminous plants kg. Nil

(1) (2) (3) (4)
2303 RESIDUES OF STARCH MANUFACTURE AND SIMILAR
RESIDUES , BEET - PULP , BAGASSE AND OTHER
WASTE OF SUGAR MANUFACTURE , BREWING OR
DISTILLING DREGS AND WASTE , WHETHER OR
NOT IN THE FORM OF PELLETS
2303 10 00 - Residues of starch manufacture and kg. Nil
similar residues
2303 20 00 - Beet-pulp, bagasse and other waste of sugar kg. Nil
manufacture
2303 30 00 - Brewing or distilling dregs and waste kg. Nil
2304 OIL -CAKE AND OTHER SOLID RESIDUES WHETHER
OR NOT GROUND OR IN THE FORM OF PELLETS ,
RESULTING FROM THE EXTRACTION OF
SOYABEAN OIL
2304 00 - Oil-cake and other solid residues whether or
not ground or in the form of pellets, resulting
from the extraction of soyabean oil:
2304 00 10 --- Oil-cake and oil-cake meal of soyabean, kg. Nil
expeller variety
2304 00 20 --- Oil-cake of soyabean, solvent extracted kg. Nil
(defatted) variety
2304 00 30 --- Meal of soyabean, solvent extracted (defatted) kg. Nil
2304 00 90 --- Other kg. Nil
2305 OIL -CAKE AND OTHER SOLID RESIDUES, WHETHER
OR NOT GROUND OR IN THE FORM OF PELLETS ,
RESULTING FROM THE EXTRACTION OF
GROUND -NUT OIL
2305 00 - Oil-cake and other solid residues, whether or
not ground or in the form of pellets, resulting
from the extraction of ground-nut oil:
2305 00 10 --- Oil-cake and oil-cake meal of ground-nut, kg. Nil
expeller variety
2305 00 20 --- Oil-cake and oil-cake meal of ground-nut, kg. Nil
solvent extracted variety (defatted)
2305 00 90 --- Other kg. Nil
2306 OIL -CAKE AND OTHER SOLID RESIDUES,
WHETHER OR NOT GROUND OR IN THE FORM OF
PELLETS , RESULTING FROM THE EXTRACTION OF
VEGETABLE FATS OR OILS , OTHER THAN THOSE
OF HEADING 2304 OR 2305
2306 10 - Of cotton seeds:
2306 10 10 --- Oil-cake and oil-cake meal, decorticated, kg. Nil
expeller variety

(1) (2) (3) (4)
2306 10 20 --- Oil-cake and oil-cake meal, decorticated, kg. Nil
solvent extracted (defatted) variety
2306 10 30 --- Oil-cake and oil-cake meal, undecorticated, kg. Nil
expeller variety
2306 10 40 --- Oil-cake and oil-cake meal, undecorticated, kg. Nil
solvent extracted (defatted) variety
2306 10 90 --- Other kg. Nil
2306 20 - Of linseed:
2306 20 10 --- Oil-cake and oil-cake meal, expeller variety kg. Nil
2306 20 20 --- Oil-cake and oil-cake meal, solvent extracted kg. Nil
(defatted) variety
2306 20 90 --- Other kg. Nil
2306 30 - Of sunflower seeds:
(defatted) variety
2306 30 90 --- Other kg. Nil
- Of rape or colza seeds:
2306 41 00 -- Of low erucic acid rape or colza seeds kg. Nil
2306 49 00 -- Other kg. Nil
2306 50 - Of coconut or copra:
(defatted) variety
2306 50 90 --- Other kg. Nil
2306 60 00 - Of palm nuts or kernels kg. Nil
2306 90 - Other:
--- Oil-cake and oil-cake meal, expeller variety:
2306 90 11 ---- Of mowra seeds kg. Nil
2306 90 12 ---- Of mustard seeds kg. Nil
2306 90 13 ---- Of niger seeds kg. Nil
2306 90 14 ---- Of seasamum seeds kg. Nil
2306 90 15 ---- Of mango kernel kg. Nil
2306 90 16 ---- Of sal (de-oiled) kg. Nil
2306 90 17 ---- Of castor seeds kg. Nil
2306 90 18 ---- Of neem seeds kg. Nil
2306 90 19 ---- Of other seeds kg. Nil
--- Oil-cake and oil-cake meal, solvent extracted
(defatted) variety:
2306 90 21 ---- Of mustard seeds kg. Nil
2306 90 22 ---- Of niger seeds kg. Nil
2306 90 23 ---- Of cardi seeds kg. Nil
2306 90 24 ---- Of seasamum seeds kg. Nil
2306 90 25 ---- Of mango kernel kg. Nil

(1) (2) (3) (4)
2306 90 26 ---- Of sal (de-oiled) kg. Nil
2306 90 27 ---- Of castor seeds kg. Nil
2306 90 28 ---- Of neem seeds kg. Nil
2306 90 29 ---- Of other seeds kg. Nil
2306 90 30 --- Residues babool seed extraction kg. Nil
2306 90 90 --- Other kg. Nil
2307 00 00 WINE LEES; ARGOL kg. Nil
2308 00 00 VEGETABLE MATERIALS AND VEGETABLE WASTE, kg. Nil
VEGETABLE RESIDUES AND BY -PRODUCTS ,
WHETHER OR NOT IN THE FORM OF PELLETS , OF
A KIND USED IN ANIMAL FEEDING , NOT
2309 PREPARATIONS OF A KIND USED IN ANIMAL FEEDING
2309 10 00 - Dog or cat food, put up for retail sale kg. Nil
2309 90 - Other:
2309 90 10 --- Compounded animal feed kg. Nil
2309 90 20 --- Concentrates for compound animal feed kg. Nil
--- Feeds for fish (prawn, etc.):
2309 90 31 ---- Prawn and shrimps feed kg. Nil
2309 90 32 ---- Fish meal in powdered form kg. Nil
2309 90 39 ---- Other kg. Nil
2309 90 90 --- Other kg. Nil
CHAPTER 24
Tobacco and manufactured tobacco substitutes
NOTES
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say,
a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing
which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in
the course of trade between the product and some person using such name or mark with or without any
3. In relation to products of heading 2401or 2402 or 2403, labelling or relabelling of containers or
repacking from bulk packs to retail packs or the adoption of any other treatment to render the product
4. In this Chapter, "Pan masala containing tobacco", commonly known as 'gutkha' or by any other
name, included in tariff item 2403 99 90, means any preparation containing betel-nuts and tobacco and
any one or more of the following ingredients, namely:-
(i) lime; and
(ii) kattha (catechu),
whether or not containing any other ingredients, such as cardamom, copra and menthol.
SUB-HEADING NOTE For the purposes of sub-heading 2403 11, the expression water pipe
tobacco means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and
glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured
with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-
heading.;
SUPPLEMENTRY NOTES
For the purposes of this Chapter:
(1) tobacco means any form of tobacco, whether cured or uncured and whether manufactured or
not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco
plant while still attached to the earth.
(2) cut-tobacco means the prepared or processed cut-to-size tobacco which is generally blended or
moisturised to a desired extent for use in the manufacture of machinerolled cigarettes.
(3) smoking mixtures for pipes and cigarettes of sub-heading 2403 10 does not cover Gudaku.

(1) (2) (3) (4)
2401 U NMANUFACTURED TOBACCO ; TOBACCO REFUSE

2401 10 -Tobacco, not stemmed or stripped :
2401 10 10 --- Flue cured virginia tobacco kg. 64%
2401 10 20 --- Sun cured country (natu) tobacco kg. 64%
2401 10 30 --- Sun cured virginia tobacco kg. 64%
2401 10 40 --- Burley tobacco kg. 64%
2401 10 50 --- Tobacco for manufacture of biris, not kg. 64%
stemmed
2401 10 60 --- Tobacco for manufacture of kg. 64%

(1) (2) (3) (4)
cigar and cheroot
hookah tobacco
2401 10 90 --- Other kg. 64%
2401 20 - Tobacco, partly or wholly stemmed
or stripped :
2401 20 50 --- Tobacco for manufacture of biris kg. 64%
chewing tobacco
2401 20 70 --- Tobacco for manufacture of cigar kg. 64%
and cheroot
hookah tobacco
2401 20 90 --- Other kg. 64%
2401 30 00 - Tobacco refuse kg. 55%
2402 C IGARS , CHEROOTS , CIGARILLOS AND
CIGARETTES , OF TOBACCO OR OF TOBACCO
SUBSTITUTES
2402 10 - Cigars, cheroots and cigarillos, containing
tobacco :
2402 10 10 --- Cigar and cheroots Tu 12.5% or
Rs. 3,755 per
thousand
whichever
is higher
2402 10 20 --- Cigarillos Tu 12.5% or
Rs. 3,755 per
thousand
whichever
is higher
2402 20 - Cigarettes, containing tobacco :
2402 20 10 --- Other than filter cigarettes, of length not Tu Rs. 1,280
exceeding 65 millimetres per thousand
2402 20 20 --- Other than filter cigarettes, of length Tu Rs. 2,335
exceeding 65 millimetres but not per thousand
exceeding 70 millimetres
2402 20 30 --- Filter cigarettes of length (including the Tu Rs. 1,280
length of the filter, the length of filter per thousand
being 11 millimetres or its actual length,
whichever is more) not exceeding
65 millimetres
2402 20 40 --- Filter cigarettes of length (including Tu Rs.1,740
the length of the filter, the length of per thousand

(1) (2) (3) (4)
filter being 11 millimetres or its actual
length, whichever is more) exceeding
65 millimetres but not exceeding
70 millimetres
2402 20 50 --- Filter cigarettes of length Tu Rs. 2,335
(including the length per thousand
of the filter, the length of filter
whichever is more) exceeding
75 millimetres
2402 20 60 Omitted
2402 20 90 --- Other Tu Rs.3,375
per thousand
2402 90 - Other:
2402 90 10 --- Cigarettes of tobacco substitutes Tu Rs.3,755
per thousand
2402 90 20 --- Cigarillos of tobacco substitutes Tu 12.5% or
Rs.3,755
per thousand
whichever
is higher
2402 90 90 --- Other Tu 12.5% or
Rs.3,755
per thousand
whichever
is higher
2403 O THER MANUFACTURED TOBACCO AND
MANUFACTURED TOBACCO SUBSTITUTES ;
HOMOGENISED OR RECONSTITUTED
TOBACCO ; TOBACCO EXTRACTS AND ESSENCES
- Somking tobacco, wether or not contaiang
tobacco substitue in any proportion;
2403 11 -- Water pipe tobacco specified in Sub-heading Note
to this Chapter:
2403 11 10 --- Hukkah or gudaku tobacco kg. 60%
2403 11 90 --- Other kg. 60%
2403 19 -- Other:
2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 360%
--- Biris:
2403 19 21 - - - - Other than paper rolled biris, manufactured
without the aid of machine Tu Rs. 12
per thousand
2403 19 29 - - - - Other Tu Rs. 80
per thousand
2403 19 90 --- Other kg. 60%
- Other :
2403 91 00 -- Homogenised or reconstituted tobacco kg. 60%
2403 99 -- Other :

(1) (2) (3) (4)
2403 99 10 --- Chewing tobacco kg. 81%
2403 99 20 --- Preparations containing chewing tobacco kg. 60%
2403 99 30 --- Jarda scented tobacco kg. 81%
2403 99 40 --- Snuff kg. 60%
2403 99 50 --- Preparations containing snuff kg. 60%
2403 99 60 --- Tobacco extracts and essence kg. 60%
2403 99 70 --- Cut-tobacco kg. Rs.70
per kg.
2403 99 90 --- Other kg. 81%
EXEMPTION NOTIFICATIONS FOR NCCD

Exemption to Specified goods of Chapter 21 and 24 from the whole of National Calamity Contingent duty.
(1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and in supersession
of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 5/2001-
Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R.
130 (E) dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts excisable goods of the description specified in column (3) of the
Table below and falling under heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table from the whole of the National
Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act :-
TABLE
__________________________________________________________________________________________________________________________
S.No. Heading No. or Description of goods
sub-heading No.
__________________________________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________________________________
1. Omitted
2. 2403 19 21 Biris, other than paper rolled biris, manufactured without the aid of
machines, by a manufacturer by whom or on whose behalf no biris
are sold under a brand name (as defined in Note 1 of Chapter 24),
in respect of the first clearances of such biris for home consumption
by or on behalf of such manufacturer from one or more factories
upto a quantity not exceeding 20 lakhs cleared on or after the 1st day
of April in any financial year.
3. 2403 99 Chewing tobacco and preparations containing chewing tobacco,
other than those bearing a brand name, which are exempt from the
whole of duty of excise vide notification No.8/2002- Central Excise,
dated the 1st March, 2002 [w.e.f. from the 1st day of April, 2003, for
the figures, words and letters "8/2002-Central Excise, dated the 1st
March, 2002", the figures, words and letters "8/2003-Central Excise,
dated the 1st March, 2003," shall be substituted].
4. 2403 11 10 Tobacco used for smoking through hookah or chilam, commonly
known as hookah tobacco or gudaku.
__________________________________________________________________________________________________________________________
[Notifn. No. 26/01-CE., dt. 11.5.01 as amended by Notifn. Nos. 11/02, 24/02 and 16/03, 20/
06, 28/06, 44/11 ].
EXEMPTION NOTIFICATIONS FOR EXCISE & ADDITIONAL DUTY OF EXCISE
Exemption to specified goods manufactured in a factory and used within a factory of production in
or in relation to the manufacture of final product.
Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Special Importance Act) and sub section
(3) of section 136 of the Finance Act, 2001 (14 of 2001) ( hereinafter referred to as the said Finance Act) and
in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department
of Revenue), No.121/94-Central Excise, dated the 11th August, 1994, the Central Government, being satisified
that it is necessary in the public interest so to do, hereby exempts all goods falling under tariff item 2106
90 20 and Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter
referred to as the said Tariff Act) manufactured in a factory and used within the factory of production in
or in relation to the manufacture of final products all goods falling under Chapter 24 of the first Schedule
to the said Tariff Act, from the whole of the duty of excise and additional duty of excise and national
calamity contingent duty leviable thereon, which is specified in the respective Schedule to the said Tariff Act
and the said Special Importance Act and the said Finance Act:
Provided that nothing contained in this notification shall apply to inputs used in or in relation to the
manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100%
Export-Oriented undertaking or to a unit in an Electronic Hardware Technology Park or software Technology
Parks), which are exempt from the whole of the duty of excise leviable thereon or are chargeable to 'Nil' rate
of duty.
[Notifn.No. 52/02-CE., dt 17.10.02 as amended by Notifn. No.16/03 and 20/06]
Effective rate of duty of Chewing Tobacco other than Fiter Khaini, Filter Khaini, Jarda etc. falling
under Chapter 24.
(1 of 1944), the Central Government hereby specifies on, -
(i) unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Sched-
ule to the Central Excise Tariff Act, 1985 (5 of 1986);
(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act, and
(iii) Jarda scented Tobacco falling under tariff item 2403 99 30 of the said Tariff Act,
(hereinafter referred to as specified goods) manufactured with the aid of packing machine having maximum
packing speed as specified in column (3) or column (4) or column (5) or column (6) of Table-1 or column
(3) or column (4) or column (5) or column (6) of Table-2, as the case may be, at which they can be
operated for packing of specified goods which are packed in pouches of retail sale prices as specified in
column (2) of Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding
entry in column (3a) or column (3b) or column (4a) or column (4b) or column (5a) or column (5b) or
column (6) of Table-1 or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-
2, as the case may be :
Table-1
_______________________________________________________________________________________________________________________________________________
Sl. Retail sale price Rate of duty per packing machine per month
No. (per pouch) (Rs. in Lacs)
_______________________________________________________________________________________________________
Chewing Tobacco Chewing
(other than filter khaini) Tobacco
(commonly
known as
Filter Khaini)
Upto 300 pouches 301 to 450 pouches 451 pounches per Any Speed
per minute per minute minute and above`
________________________________________________________________________________________________________
(1) (2) (3) (4) (5) (6)
________________________________________________________________________________________________________
Without With Without With Without With
lime lime lime lime lime lime
tube/lime tube/lime tube/lime tube/lime tube/lime tube/lime
pouches pouches pouches pouches pouches pouches
________________________________________________________________________________________________________
(3a) 3(b) 4(a) 4(b) 5(a) 5(b)
________________________________________________________________________________________________________
1 Upto Re. 1.00 30.51 28.98 43.58 41.40 92.61 87.98 18.52
2 Exceeding Re. 1.00 but 45.76 43.47 65.37 62.10 138.91 131.97 27.78
not exceeding Rs. 1.50
3 Exceeding Re. 1.50 but 54.91 51.86 78.44 74.09 166.69 157.43 35.19
4 Exceeding Re. 2.00 but 82.37 77.79 117.67 111.13 250.04 236.15 50.15
5 Exceeding Re. 3.00 but 102.50 96.40 146.43 137.71 311.16 292.64 63.52
6 Exceeding Re. 4.00 but 128.13 120.50 183.04 172.14 388.95 365.80 75.43
7 Exceeding Re. 5.00 but 153.75 144.60 219.64 206.57 466.74 438.96 85.99
8 Exceeding Re. 6.00 but 153.75 144.60 219.64 206.57 466.74 438.96 95.31
9 Exceeding Re. 7.00 but 153.75 144.60 219.64 206.57 466.74 438.96 103.47
10 Exceeding Re. 8.00 but 153.75 144.60 219.64 206.57 466.74 438.96 110.59
11 Exceeding Re. 9.00 but 244.05 228.80 348.64 326.85 740.86 694.56 116.73
12 Exceeding Re. 10.00 but 344.11 326.90 491.58 467.00 1044.62 992.39 116.73+
not exceeding Rs. 15.00 11.67x (P-10)
13 Exceeding Re. 15.00 but 431.28 409.72 616.12 585.31 1309.25 1243.79
14 Exceeding Re. 20.00 but 506.76 481.42 723.94 687.74 1538.37 1461.45
15 Exceeding Re. 25.00 but 571.62 543.04 816.60 775.77 1735.28 1648.52
16 Exceeding Re. 30.00 but 626.88 595.54 895.54 850.77 1903.03 1807.88
17 Exceeding Re. 35.00 but 673.45 639.78 962.07 913.96 2044.40 1942.18
18 Exceeding Re. 40.00 but 712.17 676.56 1017.39 966.52 2161.95 2053.85
_______________________________________________________________________________________________________________________________________________
19 Exceeding Re. 45.00 but 743.82 706.63 1062.60 1009.47 2258.03 2145.13
20 Above Rs. 50.00 743.82+ 706.63+ 1062.60+ 1009.47+ 2258.03+ 2145.13+
14.88x 14.13x 21.25x 20.19x 45.16x 42.90x
(P-50) (P-50) (P-50) (P-50) (P-50) (P-50)
Where 'p' above represents retail sale price of the pouch for which rate of duty is to be
determined
__________________________________________________________________________________________________________________________________
Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (2) shall be read as Rs.
10.01 and above.
Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini)
pouch not containing lime tube having retail sale price of Rs.55.00 (i.e. 'P') packed with the aid of a machine
having maximum packing speed, at which it can be operated for packing of chewing tobacco (other than filter
khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = Rs. 1062.60+21.25 x (55-50)
lakh = Rs. 1168.85 lakh.
Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price
of Rs.15.00 (i.e. 'P') packed with the aid of a machine having any maximum packing speed shall be = Rs.
116.73+ 11.67 x (15-10)= Rs.175.08 lakh."
Table-2
_______________________________________________________________________________________________________________________________________________
Sl. Retail sale price (per pouch) Rate of Duty per packing machine per month (Rupees in lakh)
No. ____________________________________________________
Jarda Scented Tobacco Unmanufactured Tobacco
Upto 300 301 to 450 451 pouches Any speed
pouches per pouches per minute
minute per minute and above
_______________________________________________________________________________________________________________________________________________
(1) (2) (3) (4) (5) (6)
_______________________________________________________________________________________________________________________________________________
Without lime With lime
tube/lime tube/lime
pouches pouches
_______________________________________________________________________________________________________________________________________________
(6a) (6b)
_____________________________________________________________________________________________
1 Up to Re. 1.00 30.51 43.58 92.61 15.32 14.55
2 Exceeding Re. 1.00 but 45.76 65.37 138.91 22.98 21.83
3 Exceeding Rs. 1.50 but 54.91 78.44 166.69 27.58 26.04
4 Exceeding Rs. 2.00 but 82.37 117.67 250.04 41.37 39.07
5 Exceeding Rs. 3.00 but 102.50 146.43 311.16 51.48 48.41
6 Exceeding Rs. 4.00 but 128.13 183.04 388.95 64.35 60.52
7 Exceeding Rs. 5.00 but 153.75 219.64 466.74 77.22 72.62
8 Exceeding Rs. 6.00 but 153.75 219.64 466.74 77.22 72.62
_________________________________________________________________________________________________________________
(1) (2) (3) (4) (5)
_________________________________________________________________________________________________________________
9 Exceeding Rs. 7.00 but 153.75 219.64 466.74 77.22 72.62
10 Exceeding Rs. 8.00 but 153.75 219.64 466.74 77.22 72.62
11 Exceeding Rs. 9.00 but 244.05 348.64 740.86 122.56 114.90
12 Exceeding Rs. 10.00 but 344.11 491.58 1044.62 172.81 164.17
13 Exceeding Rs. 15.00 but 431.28 616.12 1309.25 216.59 205.76
14 Exceeding Rs. 20.00 but 506.76 723.94 1538.37 254.50 241.77
15 Exceeding Rs. 25.00 but 571.62 816.60 1735.28 287.07 272.72
16 Exceeding Rs. 30.00 626.88 895.54 1903.03 314.82 299.08
but not exceeding Rs. 35.00
17 Exceeding Rs. 35.00 but 673.45 962.07 2044.40 338.21 321.30
18 Exceeding Rs. 40.00 but 712.17 1017.39 2161.95 357.66 339.78
19 Exceeding Rs. 45.00 but 743.82 1062.60 2258.03 373.55 354.88
20 Above Rs. 50.00 743.82+ 1062.60+ 2258.03+ 373.55+ 354.88+
14.88 x (P-50) 21.25 x (P-50) 45.16 x (P-50) 7.47 x (P-50) 7.10 x (P-50)
where 'P' above represents retail sale price of the pouch for which rate of duty is to be
determined.
__________________________________________________________________________________________________________
Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail
sale price of Rs. 55.00 (i.e. 'P') packed with the aid of a machine having maximum packing speed, at which
it can be operated for packing of jarda scented tobacco pouch of the said retail sale price, of 400 pouches per
minute, shall be = Rs. 1062.60+21.25 x (55-50)= Rs. 1168.85 lakh.";
Explanation 1 - For the purpose of this notification, "packing machine" includes all types of Form, Fill and
Seal (FFS) machines and Profile Pouch Making Machine, by whatever names called, whether vertical or
horizontal, with or without collar, single-track or multi-track, and any other type of packing machine used for
packing of pouches of notified goods.
Explanation 2 - For the purpose of this notification, if there are multiple line packing machines, each such
track or line shall be deemed to be one individual packing machine for the purposes of calculation of the duty
liability.
Explanation 3 - For the purposes of this notification, "retail sale price"means the maximum price at which
the specified goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or
delivery, packing, forwarding and the like and the price is the sole consideration for the sale:
Provided that where on the package, more than one retail sale price is declared, the maximum of such
retail sale prices shall be deemed to be the retail sale price:
Provided further that if the goods are cleared in wholesale packages containing a number of standard
packages with retail sale price declared on them, then, such declared retail sale price shall be taken into
consideration for determining the rate of duty under respective serial numbers referred to in Table-1.
Explanation 4 - For the purposes of this notification, 'brand name'means a brand name, whether registered
_____________________________________________________________________________________________
or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any
writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection
in the course of trade between the product and a person using such name or mark with or without any
Explanation 5 - For the purposes of this notification "filter khaini" means chewing tobacco which is packed
in sachets of filter paper or fabric before being packed in pouches with the aid of a packing machine.
2. The number of packing machines and the maximum packing speed at which the machine can be operated
for packing of specified goods of various retail sale prices for the purpose of computation of the rate of excise
duty specified in the opening paragraph shall be determined in terms of Chewing Tobacco and Unmanufactured
Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010.
3. The duty levied and collected on such specified goods shall be the aggregate of the duty leviable under
the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 85 of the Finance
Act, 2005 (18 of 2005), the National Calamity Contingent Duty leviable under section 136 of the Finance Act,
2001 (14 of 2001) which is levied only in case of chewing tobacco, Education Cess leviable under section 91
of the Finance Act, 2004 (23 of 2004) and Secondary and Higher Education Cess leviable under section 136
of the Finance Act, 2007 (22 of 2007) and shall be apportioned in the ratios specified in the Table- 2 below.
Table-3
_______________________________________________________________________________________
Sl. No. Duty Duty ratio for Duty ratio for chewing
unmanufactured tobacco/Jarda scented
tobacco Tobacco/filter khaini
_______________________________________________________________________________________
(1) (2) (3) (4)
_______________________________________________________________________________________
1 The duty leviable under 0.9384 0.8350
the Central Excise Act, 1944
2 The additional duty of Excise leviable 0.0616 0.0619
3 National Calamity Contingent Duty leviable 0.0 0.1031
4 Education Cess leviable under section 91 0.0 0.0
of the Finance Act, 2004
5 Secondary and Higher Education Cess leviable 0.0 0.0
_______________________________________________________________________________________
[Notfn. No. 16/10 - CE., dt. 27.2.2010 as amended by 19/10, 14/12, 2/14, 17/14, 5/15, 25/15, 16/16]
z For rates of additional duties of excise under Additional Duties of Excise (Goods of Special
Importance) Act, 1957 on specified goods of this Chapter - please see Appendix I.
Appendix III.
z The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail
z For tariff values for pan masala in retail packages of thisChapter - please see Ch.21.
SECTION V 131 CHAPTER 25
SECTION V
MINERAL PRODUCTS
CHAPTER 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
NOTES
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter
cover only products which are in the crude state or which have been washed (even with chemical substances
eliminating the impurities without changing the structure of the product), crushed, ground, powdered,
levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical
processes (except crystallisation), but not products that have been roasted, calcined, obtained by mixing or
subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition
does not render the product particularly suitable for specific use rather than for general use.
(a) sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802);
(b) earth colours containing 70% or more by weight of combined iron evaluated at Fe2O3 (heading
2821);
(c) medicaments and other products of Chapter 30;
(d) perfumery, cosmetic or toilet preparations (Chapter 33);
(e) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802);
roofing, facing or damp course slates (heading 6803);
(f) precious or semi-precious stones (heading 7102 or 7103);
(g) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium
chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium
oxide (heading 9001);
(h) billiard chalks (heading 9504); or
(ij) writing or drawing chalks and tailors chalks (heading 9609).
3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified
in heading 2517.
4. Heading 2530 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours,
whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in
polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar
forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide;
broken pieces of pottery, brick or concrete.
5. In relation to marble slabs of heading 2515, if a manufacturer clears irregularly shaped marbles, he
shall have the option to discharge the duty on the slabs by treating one cubic metre of marble blocks as
equivalent to 30 square metres of marble slabs, the volume of the blocks being determined with reference to
the maximum length, width and height of the block.
6. In relation to products of heading 2515 and 2516, the process of cutting or sawing or sizing or any
other process, for converting of stone blocks into slabs or tiles, shall amount to "manufacture".
SUPPLEMENTARY NOTE
In heading 2523, sagol means cement obtained by heating limestone and burnt coal in a kiln; and
ashmoh means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

(1) (2) (3) (4)
2501 S ALT ( INCLUDING TABLE SALT AND DENATURED
SALT ) AND PURE SODIUM CHLORIDE , WHETHER
OR NOT IN AQUEOUS SOLUTION OR CONTAINING
ADDED ANTI - CAKING OR FREE FLOWING AGENTS ;
S EA WATER
2501 00 - Salt (including table salt and denatured
salt) and pure sodium chloride, whether
or not in aqueous solution or containing
added anti-caking or free flowing agents;
Sea water:
2501 00 10 --- Common salt (including iodised salt) kg. Nil
2501 00 20 --- Rock salt kg. Nil
2501 00 90 --- Other kg. Nil
2502 00 00 U NROASTED IRON PYRITES kg. Nil
2503 S ULPHUR OF ALL KINDS , OTHER THAN
SUBLIMED SULPHUR , PRECIPITATED SULPHUR
AND COLLODIAL SULPHUR
2503 00 - Sulphur of all kinds, other than sublimed
sulphur, precipitated sulphur and collodial
sulphur:
2503 00 10 --- Sulphur recovered as by-product in refining kg. 12.5%
of crude oil
2503 00 90 --- Other kg. Nil
2504 N ATURAL GRAPHITE
2504 10 - In powder or in flakes:
2504 10 10 --- Graphite, crystalline kg. Nil
2504 10 20 --- Graphite, amorphous kg. Nil
2504 10 90 --- Other kg. Nil
2504 90 - Other:
2504 90 10 --- Graphite, micronised kg. Nil
2504 90 90 --- Other kg. Nil
2505 N ATURAL SANDS OF ALL KINDS , WHETHER OR
NOT COLOURED , OTHER THAN METAL - BEARING
SANDS OF C HAPTER 26

(1) (2) (3) (4)
2505 10 - Silica sands and quartz sands:
--- Silica sands:
2505 10 11 ---- Processed (white) kg. Nil
2505 10 12 ---- Processed (brown) kg. Nil
2505 10 19 ---- Other kg. Nil
2505 10 20 --- Quartz sands kg. Nil
2505 90 00 - Other kg. Nil
2506 Q UARTZ ( OTHER THAN NATURAL SANDS );
QUARTZITE , WHETHER OR NOT ROUGHLY
TRIMMED OR MERELY CUT , BY SAWING OR
OTHERWISE , INTO BLOCKS OR SLABS OF A
RECTANGULAR ( INCLUDING SQUARE ) SHAPE
2506 10 - Quartz:
2506 10 10 --- In lumps kg. Nil
2506 10 20 --- In powder kg. Nil
2506 20 - Quartzite :
2506 20 10 --- In lumps kg. Nil
2506 20 20 --- In powder kg. Nil
2506 20 90 --- Other kg. Nil
2506 29 00 -- Other kg. Nil
2507 K AOLIN AND OTHER KAOLINIC CLAYS , WHETHER
OR NOT CALCINED
2507 00 - Kaolin and other kaolinic clays, whether
or not calcined:
2507 00 10 --- Crude kg. Nil
--- Other:
2507 00 21 ---- Pharmaceutical grade kg. Nil
2507 00 22 ---- Ceramic grade kg. Nil
2507 00 29 ---- Other kg. Nil
2508 O THER CLAYS ( NOT INCLUDING EXPANDED CLAYS
OF HEADING 6806), ANDALUSITE , KYANITE AND
SILLIMANITE , WHETHER OR NOT CALCINED ; MULLITE ;
CHAMOTTE OR DINAS EARTHS
2508 10 - Bentonite:
2508 10 10 --- Crude kg. Nil
2508 10 90 --- Other (includes processed and kg. Nil
ground)
2508 30 - Fire clay:
2508 30 10 --- Non-plastic kg. Nil
2508 30 20 --- Semi-plastic kg. Nil
2508 30 30 --- Plastic kg. Nil
2508 30 90 --- Other kg. Nil
2508 40 - Other clays:

(1) (2) (3) (4)
2508 40 10 --- Ball clay kg. Nil
2508 40 20 --- Earth clay kg. Nil
2508 40 90 --- Other kg. Nil
2508 50 - Andalusite, kyanite and sillimanite:
2508 50 10 --- Andalusite kg. Nil
--- Kyanite:
2508 50 21 ---- Crude, other than calcined kg. Nil
2508 50 22 ---- Processed, other than calcined (washed or kg. Nil
ground or screened or beneficiated)
2508 50 23 ---- Calcined kg. Nil
--- Sillimanite:
2508 50 31 ---- Lumps kg. Nil
2508 50 32 ---- Fines (including sand) kg. Nil
2508 50 39 ---- Other kg. Nil
2508 60 00 - Mullite kg. Nil
2508 70 00 - Chamotte or dinas earths kg. Nil
2509 00 00 C HALK kg. Nil
2510 N ATURAL CALCIUM PHOSPHATES , NATURAL
ALUMINIUM CALCIUM PHOSPHATES AND
PHOSPHATIC CHALK
2510 10 - Unground:
2510 10 10 --- Natural calcium phosphate kg. Nil
2510 10 20 --- Natural aluminium calcium phosphate kg. Nil
2510 10 30 --- Natural calcium phosphate apatite kg. Nil
2510 10 90 --- Other kg. Nil
2510 20 - Ground:
2510 20 10 --- Natural calcium phosphates kg. Nil
2510 20 20 --- Natural aluminium calcium phosphate kg. Nil
2510 20 30 --- Natural calcium phosphates apatite kg. Nil
2510 20 90 --- Other kg. Nil
2511 N ATURAL BARIUM SULPHATE ( BARYTES );
NATURAL BARIUM CARBONATE ( WITHERITE ),
WHETHER OR NOT CALCINED , OTHER THAN
BARIUM OXIDE OF HEADING 2816
2511 10 - Natural barium sulphate (barytes):
2511 10 10 --- Lumps kg. Nil
2511 10 20 --- Powder kg. Nil
2511 10 90 --- Other kg. Nil
2511 20 00 - Natural barium carbonate (witherite) kg. Nil
2512 - S ILICEOUS FOSSIL MEALS ( FOR EXAMPLE ,
KIESELGUHR , TRIPOLITE AND DIATOMITE )
AND SIMILAR SILICEOUS EARTHS , WHETHER
OR NOT CALCINED , OF AN APPARENT SPECIFIC
GRAVITY OF 1 OR LESS

(1) (2) (3) (4)
2512 00 - Siliceous fossil meals (for example, kieselguhr,
tripolite and diatomite) and similar siliceous
earths, whether or not calcined, of an
apparent specific gravity of 1 or less:
2512 00 10 --- Kieselguhr kg. Nil
2512 00 20 --- Tripolite kg. Nil
2512 00 30 --- Diatomite kg. Nil
2512 00 90 --- Other kg. Nil
2513 P UMICE STONE ; EMERY ; NATURAL
CORUNDUM , NATURAL GARNET AND OTHER
NATURAL ABRASIVES , WHETHER OR NOT
HEAT - TREATED
2513 10 00 - Pumice stone kg. Nil
2513 20 - Emery, natural corundum, natural garnet
and other natural abrasives:
2513 20 10 --- Emery kg. Nil
2513 20 20 --- Natural corundum kg. Nil
2513 20 30 --- Natural garnet kg. Nil
2513 20 90 --- Other kg. Nil
2514 00 00 S LATE , WHETHER OR NOT ROUGHLY TRIMMED kg. Nil
OR MERELY CUT , BY SAWING OR OTHERWISE ,
INTO BLOCKS OR SLABS OF A RECTANGULAR
( INCLUDING SQUARE ) SHAPE
2515 M ARBLE , TRAVERTINE , ECAUSSINE AND OTHER
CALCAREOUS MONUMENTAL OR BUILDING
STONE OF AN APPARENT SPECIFIC GRAVITY
OF 2.5 OR MORE , AND ALABASTER , WHETHER
OR NOT ROUGHLY TRIMMED OR MERELY CUT ,
BY SAWING OR OTHERWISE , INTO BLOCKS
OR SLABS OF A RECTANGULAR ( INCLUDING
SQUARE ) SHAPE
- Marble and travertine:
2515 11 00 -- Crude or roughly trimmed kg. Nil
2515 12 -- Merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape:
2515 12 10 --- Blocks kg. Nil
2515 12 20 --- Slabs square 12.5%
metre
2515 12 90 --- Other square 12.5%
metre
2515 20 - Ecaussine and other calcareous monumental
or building stone; alabaster:

(1) (2) (3) (4)
2515 20 10 --- Alabaster kg. Nil
2515 20 90 --- Other kg. Nil
2516 G RANITE , PORPHYRY , BASALT , SANDSTONE
AND OTHER MONUMENTAL OR BUILDING
STONE , WHETHER OR NOT ROUGHLY TRIMMED
OR MERELY CUT , BY SAWING OR OTHERWISE ,
INTO BLOCKS OR SLABS OF A RECTANGULAR
( INCLUDING SQUARE ) SHAPE
- Granite :
2516 11 00 -- Crude or roughly trimmed kg. Nil
2516 12 00 -- Merely cut, by sawing or otherwise, into kg. Nil
blocks or slabs of a rectangular (including
square) shape
2516 20 00 - Sandstone kg Nil
2516 90 - Other monumental or building stone:
2516 90 10 --- Pakur stone kg. Nil
2516 90 20 --- Stone boulders kg. Nil
2516 90 90 --- Other kg. Nil
2517 P EBBLES , GRAVEL , BROKEN OR CRUSHED STONE ,
OF A KIND COMMONLY USED FOR CONCRETE
AGGREGATES , FOR ROAD METALLING OR FOR
RAILWAY OR OTHER BALLAST , SHINGLE AND
FLINT , WHETHER OR NOT HEAT - TREATED ;
MACADAM OF SLAG , DROSS OR SIMILAR
INDUSTRIAL WASTE , WHETHER OR NOT
INCORPORATING THE MATERIALS CITED IN
THE FIRST PART OF THE HEADING ; TARRED
MACADAM ; GRANULES , CHIPPINGS AND POWDER ,
OF STONES OF HEADING 2515 OR 2516,
WHETHER OR NOT HEAT - TREATED
2517 10 - Pebbles, gravel, broken or crushed stone,
of a kind commonly used for concrete
aggregates, for road metalling or for railway
or other ballast, shingle and flint, whether
or not heat-treated:
2517 10 10 --- Pakur stone, crushed or broken kg. Nil
2517 10 20 --- Flint kg. Nil
2517 10 90 --- Other kg. Nil
2517 20 00 - Macadam of slag, dross or similar kg. Nil
industrial waste, whether or not
incorporating the materials cited in
sub-heading 2517 10
2517 30 00 - Tarred macadam kg. Nil

(1) (2) (3) (4)
- Granules, chippings and powder, of stone
of heading 2515 or 2516, whether or not
heat-treated:
2517 41 00 -- Of marble kg. Nil
2517 49 00 -- Other kg. Nil
2518 D OLOMITE , WHETHER OR NOT CALCINED OR
SINTERED , INCLUDING DOLOMITE ROUGHLY
RECTANGULAR ( INCLUDING SQUARE ) SHAPE ;
DOLOMITE RAMMING MIX
2518 10 00 - Dolomite not calcined or sintered kg. Nil
2518 20 00 - Calcined or sintered dolomite kg. Nil
2518 30 00 - Dolomite ramming mix kg. Nil
2519 N ATURAL MAGNESIUM CARBONATE
( MAGNESITE ); FUSED MAGNESIA ;
DEAD - BURNED ( SINTERED ) MAGNESIA ,
WHETHER OR NOT CONTAINING SMALL
QUANTITIES OF OTHER OXIDES ADDED BEFORE
SINTERING ; OTHER MAGNESIUM OXIDE ,
WHETHER OR NOT PURE
2519 10 00 - Natural magnesium carbonate (magnesite) kg. Nil
2519 90 - Other:
2519 90 10 --- Fused magnesia (natural) kg. Nil
2519 90 20 --- Dead-burnt (sintered) magnesia kg. Nil
2519 90 30 --- Magnesium calcined (other than dead-burnt) kg. Nil
not elsewhere specified or included
2519 90 40 --- Magnesium oxide kg. Nil
2519 90 90 --- Other kg. Nil
2520 G YPSUM ; A NHYDRITE ; PLASTERS
( CONSISTING OF CALCINED GYPSUM OR
CALCIUM SULPHATE ) WHETHER OR NOT
COLOURED , WITH OR WITHOUT SMALL
QUANTITIES OF ACCELERATORS OR RETARDERS
2520 10 - Gypsum; anhydrite:
2520 10 10 --- Natural kg. Nil
2520 10 20 --- Marine kg. Nil
2520 10 90 --- Other kg. Nil
2520 20 - Plasters:
2520 20 10 --- Calcined kg. Nil
2520 20 90 --- Other kg. Nil
2521 - L IMESTONE FLUX ; LIMESTONE AND OTHER
CALCAREOUS STONES , OF A KIND USED FOR
THE MANUFACTURE OF LIME OR CEMENT

(1) (2) (3) (4)
2521 00 - Limestone flux; limestone and other
calcareous stones, of a kind used for the
manufacture of lime or cement:
2521 00 10 --- Limestone flux (L.D., below 1% SiO 2) kg. Nil
2521 00 90 --- Other kg. Nil
2522 Q UICKLIME , SLAKED LIME AND HYDRAULIC
LIME , OTHER THAN CALCIUM OXIDE AND
HYDROXIDE OF HEADING 2825
2522 10 00 - Quicklime kg. Nil
2522 20 00 - Slaked lime kg. Nil
2522 30 00 - Hydraulic lime kg. Nil
2523 P ORTLAND CEMENT , ALUMINOUS CEMENT ,
SLAG CEMENT , SUPERSULPHATE CEMENT AND
SIMILAR HYDRAULIC CEMENTS , WHETHER OR
NOT COLOURED OR IN THE FORM OF CLINKERS
2523 10 00 - Cement clinkers kg. 12.5%
- Portland cement:
2523 21 00 -- White cement, whether or not artificially kg. 12.5%
coloured
2523 29 -- Other:
2523 29 10 --- Ordinary portland cement, dry kg. Rs.1000 per tonne
2523 29 20 --- Ordinary portland cement, coloured kg. Rs.1000 per tonne
2523 29 30 --- Portland pozzolana cement kg. Rs.1000 per tonne
2523 29 40 --- Portland slag cement kg. Rs.1000 per tonne
2523 29 90 --- Other kg. Rs.1000 per tonne
2523 30 00 - Aluminous cement kg. 12.5%
2523 90 - Other hydraulic cements:
2523 90 10 --- Sagol; ashmoh kg. 12.5%
2523 90 20 --- High alumina refractory cement kg. 12.5%
2523 90 90 --- Other kg. 12.5%
2524 A SBESTOS
2524 10 00 - Crocidolite kg. Nil
2524 90 - Other:
--- In rock form:
2524 90 11 ---- Chrysotile kg. Nil
2524 90 12 ---- Amphibole kg. Nil
2524 90 13 ---- Crysolite kg. Nil
2524 90 14 ---- Amosite kg. Nil
2524 90 19 ---- Other kg. Nil
--- Fibre raw, beaten or washed or graded to length:
2524 90 24 ---- Amosite kg. Nil

(1) (2) (3) (4)
2524 90 29 ---- Other kg. Nil
--- Flakes or powder:
2524 90 34 ---- Amosite kg. Nil
2524 90 39 ---- Other kg. Nil
--- Other :
2524 90 91 ---- Waste kg Nil
2524 90 99 ---- Other kg. Nil
2525 M ICA , INCLUDING SPLITTINGS ; MICA WASTE
2525 10 - Crude mica and mica rifted into sheets
or splittings:
2525 10 10 --- Mica blocks kg. Nil
2525 10 20 --- Condensor films trimmed but not cut to kg. Nil
shape
2525 10 30 --- Mica splittings, book form kg. Nil
2525 10 40 --- Mica splittings, loose kg. Nil
2525 10 90 --- Other kg. Nil
2525 20 - Mica powder:
2525 20 10 --- Mica flakes, 2.20 mesh kg. Nil
2525 20 20 --- Mica powder, dry ground kg. Nil
2525 20 30 --- Mica powder, micronised kg. Nil
2525 20 40 --- Mica powder, wet ground kg. Nil
2525 20 50 --- Mica powder, calcined kg. Nil
2525 20 90 --- Other kg. Nil
2525 30 - Mica waste:
2525 30 10 --- Mica mine scrap and waste kg. Nil
2525 30 20 --- Mica factory scrap kg. Nil
2525 30 30 --- Mica cuttings book form kg. Nil
2525 30 90 --- Other kg. Nil
2526 N ATURAL STEATITE , WHETHER OR NOT ROUGHLY
RECTANGULAR ( INCLUDING SQUARE ) SHAPE ;
TALC
2526 10 - Not crushed, not powdered:
2526 10 10 --- Steatite (soap stone, etc.) block kg. Nil
2526 10 20 --- Steatite (soap stone, etc.) lumps kg. Nil
2526 10 90 --- Other kg. Nil
2526 20 00 - Crushed or powdered kg. Nil
2528 N ATURAL B ORATES AND C ONCENTRATES THEREOF
( WHETER OR NOT CALCINED ), BUT NOT INCLUDING
B ORATES S EPARATED FROM N ATUAL BRINE ; N ATURAL

(1) (2) (3) (4)
B ORIC A CID C ONTAINING NOT MORE THAN 85% OF
H3BO3 C ALCULATED ON THE DRY WEIGHT
2528 00 - Natural borates and concentrates thereof (whether
ornot calcined), but not including borates separated
from natural brine; natural boric acid containing
not more than 85% of H 3BO3 calculated on the
dry weight:
2528 00 10 --- Natural sodium borates and cocentrates therof kg. Nil
(whether or not calcined)
2528 00 20 --- Natural boric acid (containing not more than 85% kg. Nil
of H 3BO3)
2528 00 30 --- Natural calcium borates and concentrates thereof kg. Nil
(whether or not calcined)
2528 00 90 --- Other kg. Nil
2529 F ELDSPAR ; LEUCITE ; NEPHELINE AND
NEPHELINE SYENITE ; FLUORSPAR
2529 10 - Feldspar:
2529 10 10 --- Lumps kg. Nil
2529 10 20 --- Powder kg. Nil
- Fluorspar:
2529 21 00 -- Containing by weight 97% or less of kg. Nil
calcium fluoride
2529 22 00 -- Containing by weight more than 97% of kg. Nil
calcium fluoride
2529 30 00 - Leucite; nepheline and nepheline syenite kg. Nil
2530 M INERAL SUBSTANCES NOT ELSEWHERE
2530 10 - Vermiculite, perlite and chlorites,
unexpanded:
2530 10 10 --- Vermiculite kg. Nil
2530 10 20 --- Perlite kg. Nil
2530 10 90 --- Others (including powder) kg. Nil
2530 20 00 - Kieserite, epsomite (natural magnesium kg. Nil
sulphates)
2530 90 - Other:
2530 90 10 --- Meerschaum (whether or not in polished kg. Nil
pieces) and amber agglomerated; meerschaum
and agglomerated amber in plates, rods, etc.,
not worked after moulding jet
2530 90 20 --- Natural arsenic sulphides (such as orpiment) kg. Nil
2530 90 30 --- Calcite kg. Nil
2530 90 40 --- Ores and concentrates of rare earth metals kg. Nil
2530 90 50 --- Wollastonite kg. Nil
2530 90 60 --- Earth colour ochre, crude kg. Nil

(1) (2) (3) (4)
2530 90 70 --- Other processed earth colour ochre kg. Nil
--- Other:
2530 90 91 ---- Strontium sulphate (natural ore) kg. Nil
2530 90 99 ---- Other kg. Nil
Exemption to Cement Cleared from the factory in bulk for packing into HDPE bags or
polypropylene bags or paper bags:
(1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts cement falling under heading 2523 29 of the First Schedule to the Central Excise Tariff Act, 1985
(5 of 1986), cleared from the factory in bulk for packing into HDPE bags, poly propylene bags or paper
bags (hereinafter referred to as bags), at a place other than the said factory, from so much of the duty of excise
specified thereon under the said First Schedule, as is in excess of Rs.382 per metric tonne, subject to the
following conditions, namely:-
(i) the manufacturer declares to the Assistant Commissioner of Central Excise having jurisdiction
over the factory, the location and address of the bagging plant;
(ii) the manufacturer maintains an account of the quantity of cement cleared in bulk from the factory,
the quantity of the cement received at the declared bagging plant, and the cement cleared in bags
from the bagging plant thereafter;
(iii) the manufacturer shall maintain such other records as may be considered necessary in this regard
by the Assistant Commissioner of Central Excise having jurisdiction over the factory;
(iv) within five days of the close of each month, the manufacturer shall furnish a statement, duly
certified by the manager in charge of the bagging plant, to the Assistant Commissioner of Central
Excise having jurisidiction over the factory, indicating the quantity of cement received in bulk
for the purpose of packing in bags and the actual quantity of cement packed in bags in such
proforma as may be specified by the said Assistant Commissioner.
[Notfn. No. 15/99-CE., dt. 26.3.1999 as amended by Notfn. Nos.29/99, 16/03and 20/06].
CHAPTER 26
Ores, slag and ash
NOTES
(a) slag or similar industrial waste prepared as macadam (heading 2517);
(b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519 ) ;
(c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710 ) ;
(d) basic slag of Chapter 31;
(e) slag wool, rock wool or similar mineral wools (heading 6806) ;
(f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap
containing precious metal or precious metal compounds, of a kind used principally for the recovery of
precious metal (heading 7112) ; or
(g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of headings 2601 to 2617, the term ores means minerals of mineralogical species
actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of
the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601
to 2617 do not, however, include minerals which have been submitted to processes not normal to the
metallurgical industry.
3. Heading 2620 applies only to:
(a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis
for the manufacture of chemical compounds of metals, excluding slag, ash and residues from the
incineration of municipal waste (heading 2621); and
(b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the
extraction of arsenic or metals or for the manufacture of their chemical compounds.
4. In relation to products of this Chapter, the process of converting ores into concentrates shall amount to
"manufacture".
SUB-HEADING NOTES
1. For the purposes of sub-heading 2620 21, leaded gasoline sludges and leaded anti- knock compound
sludges mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds
(for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the
extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified
in sub-heading 2620 60.

(1) (2) (3) (4)
2601 Iron ores and concentrates,
INCLUDING ROASTED IRON PYRITES
- Iron ores and concentrates, other
than roasted iron pyrites :
2601 11 -- Non-agglomerated :
--- Iron ore lumps (60% Fe or more)
2601 11 11 ---- 60% Fe or more but below 62% Fe kg. 12.5%
2601 11 19 ---- above 65% Fe kg. 12.5%
--- Iron ore lumps (below 60% Fe, including
black iron ore containing upto 10% Mn)
2601 11 21 ---- below 55% Fe kg. 12.5%
--- Iron ore fines (62% Fe or more )
2601 11 39 ---- above 65% Fe kg. 12.5%
--- Iron ore Fines (below 62% Fe)
2601 11 41 ---- below 55% Fe kg. 12.5%
2601 11 50 --- Iron ore concentrate kg. 12.5%
2601 11 90 ----- Others kg. 12.5%
2601 12 -- Agglomerated :
2601 12 10 --- Iron ore pellets kg. 12.5%
2601 12 90 --- Other kg. 12.5%
2601 20 00 - Roasted iron pyrites kg. 12.5%
2602 M ANGANESE ORES AND CONCENTRATES ,
INCLUDING FERRUGINOUS MANGANESE ORES
AND CONCENTRATES WITH A MANGANESE
CONTENT OF 20% OR MORE , CALCULATED ON
THE DRY WEIGHT
2602 00 - Manganese ores and concentrates, including
ferruginous manganese ores and concentrates
with a manganese content of 20% or more,
calculated on the dry weight:
2602 00 10 --- Manganese ore (46% or more) kg. 12.5%
2602 00 20 --- Manganese ore (44% or more but kg. 12.5%
below 46%)

(1) (2) (3) (4)
2602 00 30 --- Manganese ore (40% or more but kg. 12.5%
below 44%)
2602 00 40 --- Manganese ore (35% or more kg. 12.5%
but below 40%)
2602 00 50 --- Manganese ore (30% or more kg. 12.5%
but below 35%)
2602 00 60 --- Ferruginous (10% or more kg. 12.5%
but below 30%)
2602 00 70 --- Manganese ore sinters, agglomerated kg. 12.5%
2602 00 90 --- Other kg. 12.5%
2603 00 00 C OPPER ORES AND CONCENTRATES kg. 12.5%
2604 00 00 N ICKEL ORES AND CONCENTRATES kg. 12.5%
2605 00 00 C OBALT ORES AND CONCENTRATES kg. 12.5%
2606 A LUMINIUM ORES AND CONCENTRATES
2606 00 - Aluminium ores and concentrates:
2606 00 10 --- Bauxite (natural), not calcined kg. 12.5%
2606 00 20 --- Bauxite (natural), calcined kg. 12.5%
2606 00 90 --- Other aluminium ores and concentrates kg. 12.5%
2607 00 00 L EAD ORES AND CONCENTRATES kg. 12.5%
2608 00 00 Z INC ORES AND CONCENTRATES kg. 12.5%
2609 00 00 T IN ORES AND CONCENTRATES kg. 12.5%
2610 C HROMIUM ORES AND CONCENTRATES
2610 00 - Chromium ores and concentrates:
2610 00 10 --- Chrome ore lumps, containing 47% Cr 2O 3 kg. 12.5%
and above
2610 00 20 --- Chrome ore lumps, containing 40% or more kg. 12.5%
but less than 47% Cr 2O 3
2610 00 30 --- Chrome ore lumps below 40% Cr 2O 3 kg. 12.5%
2610 00 40 --- Chrome ore friable and concentrates fixes kg. 12.5%
containing 47% Cr 2O 3 and above
2610 00 90 --- Other kg. 12.5%
2611 00 00 T UNGSTEN ORES AND CONCENTRATES kg. 12.5%
2612 U RANIUM OR THORIUM ORES AND
CONCENTRATES
2612 10 00 - Uranium ores and concentrates kg. 12.5%
2612 20 00 - Thorium ores and concentrates kg. 12.5%
2613 M OLYBDENUM ORES AND CONCENTRATES
2613 10 00 - Roasted kg. 12.5%
2613 90 00 - Other kg. 12.5%
2614 - T ITANIUM ORES AND CONCENTRATES
2614 00 - Titanium ores and concentrates:
2614 00 10 --- Limenite, unprocessed kg. 12.5%

(1) (2) (3) (4)
2614 00 20 --- Limenite, upgraded (beneficiated limenite kg. 12.5%
including limenite ground)
--- Rutile :
2614 00 31 ---- Rare earth oxides including rutile sand kg. 12.5%
2614 00 39 ---- Other kg. 12.5%
2614 00 90 --- Other kg. 12.5%
2615 N IOBIUM , TANTALUM , VANADIUM OR
ZIRCONIUM ORES AND CONCENTRATES
2615 10 00 - Zirconium ores and concentrates kg. 12.5%
2615 90 - Other :
2615 90 10 --- Vanadium ores and concentrates kg. 12.5%
2615 90 20 --- Niobium or tantalum ores and concentrates kg. 12.5%
2616 P RECIOUS METAL ORES AND CONCENTRATES
2616 10 00 - Silver ores and concentrates kg. 12.5%
2616 90 - Other :
2616 90 10 --- Gold ores and concentrates kg. 12.5%
2616 90 90 --- Other kg. 12.5%
2617 O THER ORES AND CONCENTRATES
2617 10 00 - Antimony ores and concentrates kg. 12.5%
2617 90 00 - Other kg. 12.5%
2618 00 00 G RANULATED SLAG ( SLAG SAND ) FROM THE kg. 12.5%
MANUFACTURE OF IRON OR STEEL
2619 S LAG , DROSS ( OTHER THAN GRANULATED SLAG ),
SCALINGS AND OTHER WASTE FROM THE
MANUFACTURE OF IRON OR STEEL
2619 00 - Slag, dross (other than granulated slag),
scalings and other waste from the
manufacture of iron or steel:
2619 00 10 --- Converted slag (scull) of blast furnace kg. 12.5%
2619 00 90 --- Other kg. 12.5%
2620 S LAG , A SH AND RESIDUES ( OTHER THAN FROM THE
MANUFACTURE OF IRON OR STEEL ), CONTAINING
ARSENIC , METALS OR THEIR COMPOUNDS
- Containing mainly zinc :
2620 11 00 -- Hard zinc spelter kg. 12.5%
2620 19 00 -- Other kg. 12.5%
- Containing mainly lead:
2620 21 00 -- Leaded gasoline sludges and leaded kg. 12.5%
anti-knock compound sludges
2620 29 00 -- Other kg. 12.5%
2620 30 - Containing mainly copper :
2620 30 10 --- Brass dross kg. 12.5%
2620 30 90 --- Other kg. 12.5%

(1) (2) (3) (4)
2620 40 -Containing mainly aluminium:

2620 40 10 --- Aluminium dross kg. 12.5%
2620 40 90 --- Other kg. 12.5%
2620 60 00 -Containing arsenic, mercury, thallium or kg. 12.5%
their mixtures, of a kind used for the
extraction of arsenic or those metals or for the
manufacture of their chemical compounds
- Other:
2620 91 00 -- Containing antimony, beryllium, cadmium, kg. 12.5%
chromium or their mixtures
2620 99 00 -- Other kg. 12.5%
2621 O THER SLAG AND ASH , INLCUDING SEAWEED
ASH ( KELP ); ASH AND RESIDUES FROM THE
INCINERATION OF MUNICIPAL WASTE
2621 10 00 - Ash and residues from the incineration of kg. 12.5%
municipal waste
2621 90 00 - Other kg. 12.5%
CHAPTER 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances;
mineral waxes
NOTES
(a) separate chemically defined organic compounds other than pure methane and propane which
are to be classified in heading 2711;
(b) medicaments of heading 3003 or 3004; or
(c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in heading 2710 to petroleum oils and oils obtained from bituminous minerals include
not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those
consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of
the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume
distils at 3000C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used
(Chapter 39).
3. For the purposes of heading 2710, waste oils means waste containing mainly petroleum oils and
oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with
water. These include:
(a) such oils no longer fit for use as primary products (for example, used lubricating oils, used
hydraulic oils and used transformer oils);
(b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high
concentration of additives (for example, chemicals) used in the manufacture of the primary products;
and
(c) such oils in the form of emulsions in water or mixtures with water, such as those resulting
from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
4. In relation to lubricating oils and lubricating preprations of heading 2710, labelling or relabelling
of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to
render the product marketable to the consumer, shall amount to manufacture.
5. In relation to natural gas falling under heading 2711, the process of compression of natural gas
(even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas
(CNG), for use as a fuel or for any other purpose, shall amount to manufacture.
SUB-HEADING NOTES
1. For the purposes of sub-heading 2701 11 anthracite means coal having a volatile matter limit (on
a dry, mineral-matter-free basis) not exceeding 14%.
2. For the purposes of sub-heading 2701 12, bituminous coal means coal having a volatile matter
limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-
matter-free basis) equal to or greater than 5,833 Kcal/Kg.
3. For the purposes of tariff items 2707 10 00, 2707 20 00, 2707 30 00 and 2707 40 00, the terms benzol
(benzene), toluol (toluene), xylol (xylenes) and naphthalene apply to products which contain more
than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
4. For the purposes of sub-heading 2710 12, light oils and preparations are those of which 90% or
more by volume (including losses) distil at 2100C (ASTM D 86 method).
5. For the purposes of the sub-headings of heading 2710, the term biodiesel means mono-alkyl
esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not
used.
SUPPLEMENTARY NOTE
In this Chapter, the following expressions have the meanings hereby assigned to them :
(a) motor spirit means any hydrocarbon oil (excluding crude mineral oil) which has its flash
point below 250C and which either by itself or in admixture with any other substance, is suitable for
use as fuel in spark ignition engines. Special boiling point spirits (tariff items 2710 12 11, 2710 12 12
and 2710 12 13 ) means light oils, as defined in Sub-heading Note 4, not containing any anti-knock
preparations, and with a difference of not more than 600C between the temperatures at which 6% and
90% by volume (including losses) distil;
(b) natural gasoline liquid (NGL) is a lowboiling liquid petroleum product extracted from
Natural Gas;
(c) superior kerosene oil (SKO) means any hydrocarbon oil conforming to the Indian Standards
Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);
(d) aviation turbine fuel (ATF) means any hydrocarbon oil conforming to the Indian Standards
Specification of Bureau of Indian Standards IS : 1571:1992:2000;
(e) high speed diesel (HSD) means any hydrocarbon oil conforming to the Indian Standards
Specification of Bureau of Indian Standards IS: 1460:2005;
(f) light diesel oil (LDO) means any hydrocarbon oil conforming to the Indian Standards
Specification of Bureau of Indian Standards IS: 15770:2008;
(g) fuel oil means any hydrocarbon oil conforming to the Indian Standards Specification of
Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);
(h) lubricating oil means any oil, which is ordinarily used, for lubrication, excluding any
hydrocarbon oil, which has its flash point below 93.3 C;
(i) jute batching oil and textile oil are hydrocarbon oils which have their flash point at or
above 93.3C, and is ordinarily used for the batching of jute or other textile fibres;
(j) the expression petroleum jelly crude (tariff item 2712 10 10) shall be taken to apply to
petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;
(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned
to them :
(1) Flash Point shall be determined in accordance with the test prescribed in this behalf in
the rules made under the Petroleum Act, 1934 (30 of 1934);
(2) Smoke Point shall be determined in the apparatus known as the Smoke Point Lamp in
the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 as for
the time being in force;
(3) Final Boiling Point shall be determined in the manner indicated in the Indian Standards
Institution specification IS:1448 (p.18)-1967 as for the time being in force;
(4) Carbon Residue shall be determined in the apparatus known as Ramsbottom Carbon
Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448
(p. 8)-1967 as for the time being in force;
(5) Colour Comparison Test shall be done in the following manner, namely :
(i) first prepare a five per cent. weight by volume solution of Potassium Iodine
(analytical reagent quality) in distilled water;
(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an
exactly 0.04 normal Iodine solution;
(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution
so prepared.

(1) (2) (3) (4)
2701 C OAL ; B RIQUETTES , OVOIDS AND SIMILAR
SOLID FUELS MANUFACTURED FROM COAL
- Coal, whether or not pulverised, but not
agglomerated:
2701 11 00 -- Anthracite kg. 6%
2701 12 00 -- Bituminous coal kg. 6%
2701 19 -- Other coal:
2701 19 10 --- Coking coal kg. 6%
2701 19 20 --- Steam coal kg. 6%
2701 19 90 --- Other kg. 6%
2701 20 - Briquettes, ovoids and similar solid fuels
manufactured from coal:
2701 20 10 --- Anthracite agglomerated kg. 6%
2701 20 90 --- Other kg. 6%
2702 L IGNITE , WHETHER OR NOT AGGLOMERATED ,
EXCLUDING JET
2702 10 00 - Lignite, whether or not pulverised, but not kg. 6%
agglomerated
2702 20 00 - Agglomerated lignite kg. 6%
2703 P EAT ( INCLUDING PEAT LITTER ), WHETHER OR
NOT AGGLOMERATED
2703 00 - Peat (including peat litter), whether or not
agglomerated:

(1) (2) (3) (4)
2703 00 10 --- Peat whether or not compressed into bales, kg. 6%
but not agglomerated
2703 00 90 --- Other kg. 6%
2704 C OKE AND SEMI - COKE OF COAL , OF LIGNITE
OR OF PEAT , WHETHER OR NOT AGGLOMERATED ;
RETORT CARBON
2704 00 - Coke and semi-coke of coal, of lignite
or of peat, whether or not agglomerated;
retort carbon:
2704 00 10 --- Retort carbon (gas carbon) kg. 6%
2704 00 20 --- Coke and semi-coke of lignite or of peat kg. 6%
2704 00 30 --- Hard coke of coal kg. 6%
2704 00 40 --- Soft coke of coal kg. 6%
2704 00 90 --- Other kg. 6%
2705 00 00 C OAL GAS , WATER GAS , PRODUCER GAS AND kg. Nil
SIMILAR GASES , OTHER THAN PETROLEUM
GASES AND OTHER GASEOUS HYDROCARBONS
2706 T AR DISTILLED FROM COAL , FROM LIGNITE OR FROM
PEAT AND OTHER MINERAL TARS , WHETHER OR
NOT DEHYDRATED OR PARTIALLY DISTILLED ,
INCLUDING RECONSTITUTED TARS
2706 00 - Tar distilled from coal, from lignite or
from peat and other mineral tars, whether
or not dehydrated or partially distilled,
including reconstituted tars:
2706 00 10 --- Coal tar kg. 6%
2706 00 90 --- Other kg. 6%
2707 O ILS AND OTHER PRODUCTS OF THE DISTILLATION
OF HIGH TEMPERATURE COAL TAR SIMILAR
PRODUCTS IN WHICH THE WEIGHT OF THE
AROMATIC CONSTITUENTS EXCEEDS THAT OF THE
NON - AROMATIC CONSTITUENTS
2707 10 00 - Benzol (benzene) kg. 14%
2707 20 00 - Toluol (toluene) kg. 14%
2707 30 00 - Xylol (xylenes) kg. 14%
2707 40 00 - Naphthelene kg. 14%
2707 50 00 - Other aromatic hydrocarbon mixtures of kg. 14%
which 66% or more by volume (including
losses) distils at 250 OC by the ASTM D 86
method
- Other:
2707 91 00 -- Creosote oils kg. 14%
2707 99 00 -- Other kg. 14%

(1) (2) (3) (4)
2708 P ITCH AND PITCH COKE , OBTAINED FROM COAL
TAR OR FROM OTHER MINERAL TARS
2708 10 - Pitch:
2708 10 10 --- Obtained by blending with creosote oil or kg. 14%
other coal tar distillates
2708 10 90 --- Other kg. 14%
2708 20 00 - Pitch coke kg. 14%
2709 00 00 P ETROLEUM OILS AND OILS OBTAINED FROM kg. Nil
BITUMINOUS MINERALS , CRUDE
2710 P ETROLEUM OILS AND OILS OBTAINED FROM
BITUMINOUS MINERALS , OTHER THAN CRUDE ;
PREPARATIONS NOT ELSEWHERE SPECIFIED
OR INCLUDED , CONTAINING BY WEIGHT 70%
OR MORE OF PETROLEUM OILS OR OF OILS
OBTAINED FROM BITUMINOUS MINERALS ,
THESE OILS BEING THE BASIC CONSTITUENTS
OF THE PREPARATIONS ; WASTE OILS
- Petroleum oils and oils obtained from
bituminous minerals (other than crude)
and preparations not elsewhere specified or
included, containing by weight 70% or
more of petroleum oils or of oils obtained
from bituminous minerals, these oils being
the basic constituents of the preparations,
other than those containing biodiesel and
other than waste oil
2710 12 - - Light oils and preparations:
- - - Motor spirit:
2710 12 11 - - - - Special boiling point spirits (other than benzene, kg. 14% +
toluol) with nominal boiling point range 55 115 oC Rs. 15.00
per litre
2710 12 12 - - - - Special boiling point spirits (other than benzene, kg. 14% +
benzol, toluene and toluol) with nominal boiling Rs. 15.00
point range 63 70 oC per litre
2710 12 13 ---- Other Special boiling point spirits (other than
benzene, kg. 14% +
toluene and toluol) Rs. 15.00
per litre
2710 12 19 - - -- Other kg. 14% +
Rs. 15.00
per litre
2710 12 20 - - - Natural gasoline liquid (NGL) kg. 14% +
Rs. 15.00
per litre

(1) (2) (3) (4)
2710 12 90 - -- Other kg. 14% +
Rs.15.00
per litre
2710 19 -- Other:
2710 19 10 --- Superior kerosene oil (SKO) kg. 14%
2710 19 20 --- Aviation turbine fuel (ATF) kg. 14%
2710 19 30 --- High speed diesel (HSD) kg. 14% +
Rs. 15.00
per litre
2710 19 40 --- Light diesel oil (LDO) kg. 14% +
Rs. 5.00
per litre
2710 19 50 --- Fuel oil kg. 14%
2710 19 60 --- Base oil kg. 14%
2710 19 70 --- Jute batching oil and textile oil kg. 14%
2710 19 80 --- Lubricating oil kg. 14%
2710 19 90 --- Other kg. 14%
2710 20 00 - Petroleum oils and oils obtained from bituminous kg. 14%+
. minerals (other than crude) and preparations not Rs. 15.00
elsewhere specified orincluded, containing by per litre
weight 70 % or more of petroleum oils or of
oils obtained from bituminous minerals,
these oils being the basic constituents of the
preparations, containing biodiesel, other than
waste oils
- Waste oil:
2710 91 00 -- Containing polychlorinated biphenyls kg.
(PCBs), polychlorinated terphenyls
(PCTs) or polybrominated biphenyls (PBBs)
2710 99 00 -- Other kg.
2711 P ETROLEUM GASES AND OTHER GASEOUS
HYDROCARBONS
- Liquefied:
2711 11 00 -- Natural gas kg. 14%
2711 12 00 -- Propane kg. 14%
2711 13 00 -- Butane kg. 14%
2711 14 00 -- Ethylene, propylene, butylene and butadiene kg. 14%
2711 19 00 -- Other kg. 14%
- In gaseous state:
2711 21 00 -- Natural gas kg. 14%
2711 29 00 -- Other kg. 14%
2712 P ETROLEUM JELLY , PARAFFIN WAX ,
MICROCRYSTALLINE PETROLEUM WAX ,
SLACK WAX , OZOKERITE , LIGNITE WAX , PEAT

(1) (2) (3) (4)
WAX , OTHER MINERAL WAXES , AND SIMILAR
PRODUCTS OBTAINED BY SYNTHESIS OR BY
OTHER PROCESSES , WHETHER OR NOT COLOURED
2712 10 - Petroleum jelly:
2712 10 10 --- Crude kg. 14%
2712 10 90 --- Other kg. 14%
2712 20 00 - Paraffin wax containing by weight less kg. 14%
than 0.76% of oil
2712 90 - Other:
2712 90 10 --- Micro-crystalline petroleum wax kg. 14%
2712 90 20 --- Lignite wax kg. 14%
2712 90 30 --- Slack wax kg. 14%
2712 90 40 --- Paraffin wax containing by weight kg. 14%
0.76% or more of oil
2712 90 90 --- Other kg. 14%
2713 P ETROLEUM COKE , PETROLEUM BITUMEN AND
OTHER RESIDUES OF PETROLEUM OILS OR OF OILS
OBTAINED FROM BITUMINOUS MINERALS
- Petroleum coke:
2713 11 00 -- Not calcined kg. 14%
2713 12 00 -- Calcined kg. 14%
2713 20 00 - Petroleum bitumen kg. 14%
2713 90 00 - Other residues of petroleum oils or of oils kg. 14%
obtained from bituminous minerals
2714 B ITUMEN AND ASPHALT , NATURAL ; BITUMINOUS
OR OIL SHALE AND TAR SANDS ; ASPHALTITES
AND ASPHALTIC ROCKS
2714 10 00 - Bituminous or oil shale and tar sands kg. 14%
2714 90 - Other:
2714 90 10 --- Asphalt, natural kg. 14%
2714 90 20 --- Bitumen, natural kg. 14%
2714 90 30 --- Gilsonete kg. 14%
2714 90 90 --- Other kg. 14%
2715 B ITUMINOUS MIXTURES BASED ON NATURAL
ASPHALT , ON NATURAL BITUMEN , ON PETROLEUM
BITUMEN , ON MINERAL TAR OR ON MINERAL
TAR PITCH ( FOR EXAMPLE , BITUMINOUS
MASTICS , CUT BACKS )
2715 00 - Bituminous mixtures based on natural
asphalt, on natural bitumen, on petroleum
bitumen, on mineral tar or on mineral tar
pitch (for example, bituminous mastics,
cut backs):

(1) (2) (3) (4)
2715 00 10 --- Cut backs, bituminous or asphalt kg. 14%
2715 00 90 --- Other kg. 14%
2716 00 00 E LECTRICAL ENERGY 1000 kWh
Duties of excise leviable on Motor Spirit (Petrol) and ethanol.
Whereas the Central Government is satisfied that according to a practice that was generally preva-
lent regarding levy of duties of excise (including non-levy thereof) namely(i)the duties of excise leviable
under section 3 of the Central Excise Act ,1944(1 of 1944),(ii) the additional duty of excise leviable under
section 111 of the Finance (No.2) Act, 1998 (21 of 1998), and (iii)the special additional excise duty leviable
under section 147 of the Finance Act, 2002 (20 of 2002), on 6% ethanol blended petrol that is a blend
consisting by volume, of 96% Motor spirit, (commonly know as petrol) and 6% ethanol, and confirming to
Bureau of Indian Standards specification 2796, falling under heading No. 27.10 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) which was liable to duties of excise but according to the said
practice, the duties of excise were not being levied during the period commencing on the 1st day of July,
2004 and ending with the 3rd day of August, 2004.
Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944(1
of 1944), the Central Government hereby directs that the whole of the duties of excise payable under the
aforesaid Acts, on such 6% ethanol blended petrol but for the said practice, shall not be required to be paid
in respect of such 6% ethanol blended petrol on which said duties of excise were not being levied during the
period aforesaid, in accordance with the said practice only if the appropriate duties of excise have been paid
on 96% Motor spirit (commonly known as petrol) and 6% ethanol used for blending to obtain such 6%
ethanol blended petrol.
Explanation : For the purposes of this exemption, appropriate duties of excise shall mean the
duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act,
1985 (5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998
(21 of 1998), and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20
of 2002), read with any relevant exemption notification for the time being in force.
[Notfn. No. 25/06 - C.E. (NT) dt. 20.11.06]
For rates of special duty of excise and notification(s) giving effective rates of special duty of excise on
specified goods of this Chapter - please see the second Schedule to this tariff.
For rates of National Calamity Contingent duty on specified goods of this Chapter - please see
Appendix III.
SPECIAL ADDITIONAL EXCISE DUTY

[Section 140 of Finance Act, 2002]
140. (1) In the case of goods specified in the Eight Schedule, being goods manufactured, there shall
be levied, and collected, for purposes of the Union, by surcharge, a duty of excise, to be called the Special
Additional Excise Duty, at the rates specified in the said Schedule.
(2) The Special Additional Excise Duty chargeable on goods specified in the Eighth Schedule
shall be additional to any other duties of excise chargeable on such goods under the Central Excise Act,
1944 or any other law for the time being in force.
(3) The provisions of the Central Excise Act, 1944 and the rules made thereunder, including
those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply
in relation to the levy and collection of the Special Additional Excise Duty leviable under this section in
respect of the goods specified in the Eighth Schedule, as they apply in relation to the levy and collection of
the duties of excise on such goods under that Act, or those rules, as the case may be.
THE EIGHTH SCHEDULE

(1) (2) (3)
1. Motor spirit, commonly known as petrol Rs. seven per litre
2. High speed diesel oil Re. one per litre
*Inserted vide section 140 of Finance Bill, 2002.
ADDITIONAL DUTY ON MOTOR SPIRIT (PETROL)

[See S.111 of Finance (No.2) Act, 1998 (21 of 1998), as amended by Section 159 of the Finance Bill, 2003
and Section 119 of the Finance Bill, 2005]
111. (1) In the case of goods specified in the Second Schedule, being goods manufactured in India, there
shall be levied and collected as an additional duty of excise an amount calculated at the rate set forth in the
said Schedule.
(2) The additional duty of excise referred to in sub-section (1) shall be in addition to any other
duties of excise chargeable on such goods under the Central Excise Act, or any other law for the time being
in force.
(3) The provisions of the Central Excise Act and the rules and regulations made thereunder,
including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to
the levy and collection of the additional duty of excise leviable under this section in respect of any goods as
they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those
rules and regulations, as the case may be.
(4) The additional duty of excise leviable under sub-section (1) shall be for the purposes of the
Union and the proceeds thereof shall not be distributed among the States.
THE SECOND SCHEDULE

[See sections 103(1) and 111(1)]

(1) (2) (3)
1 Motor spirit commonly known as petrol Rupees *eight
per litre
* Clause 163 of Finance Bill, 2015.
ADDITIONAL DUTY ON HIGH SPEED DIESEL OIL

(Section 133 of Finance Act, 1999, as amended by Section 160 of the Finance Bill, 2003. and
Section 120 of Finance Bill, 2005)
133. (1) In the case of goods specified in the Second Schedule, being goods manufactured in India, there
shall be levied and collected as an additional duty of excise an amount calculated at the rate set forth in the
said Schedule.
(2) The additional duty of excise referred to in sub-section (1), shall be in addition to any other duties
of excise chargeable on such goods under the Central Excise Act, or any other law for the time being in
force.
(3) The provisions of the Central Excise Act and the rules made thereunder, including those relating to
refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the
additional duty of excise leviable under this section in respect of any goods as they apply in relation to the
levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.
(4) The additional duty of excise leviable under sub-section (1), shall be for the purposes of the Union
and the proceeds thereof shall not be distributed among the States.
THE SECOND SCHEDULE

[See sections 116(1) and 133(1)]

(1) (2) (3)
1 High speed diesel oil Rupee *eight per litre
* Clause 164 of Finance Bill, 2015.
Effective rates of special additional duty on motor spirit and high speed diesel .
(1 of 1944) read with sub-section (3) of section 147 of the Finance Act, 2002 ( 20 of 2002), and in superses-
sion of the notification of the Government of India in the Ministry of Finance( Department of Revenue) No
19/2002-Central Excise, dated the 1st March, 2002 [ G.S.R 140(E), dated the 1st March, 2002], the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling
within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and specified in column(2) of the
Table hereto annexed, from so much of the special additional excise duty leviable thereon under sub-
section(1) of section 147 of the said Finance Act, as is in excess of the amount indicated in the corre-
sponding entry in column (3) of the said Table, namely:-
TABLE
S.No Description of goods Rate

(1) (2) (3)
1. Motor spirit , commonly known as petrol Rupees six

per litre
2. High speed diesel oil Nil
3. 6% ethanol blended petrol that is a blend.- Nil

(a) consisting, by volume, of 96% Motor spirit,
(commonly known as petrol) on which the appropriate
duties of excise have been paid and, of 6% ethanol on
which the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796.
Explanation : For the purposes of thus exemption appropriate

duties of excise shall mean the duties of excise leviable under
the First Schedule and Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986) the additional duty of excise of
excise leviable under section 111 of the Finance (No. 2) Act,
1998 (21 of 1998) and the special additional excise duty leviable
under section 147 of the Finance Act, 2002 (20 of 2002), read
with any relevant exemption notification for the time being
in force
4 10% ethanol blended petrol that is a blend ,- Nil
(a) consisting, by volume, of 90% Motor spirit, (commonly known
as petrol), on which the appropriate duties of excise have been paid
and, of 10% ethanol on which the appropriate duties of excise have
been paid, and
(b) conforming to Bureau of Indian Standards specification 2796.
Explanation: For the purposes of this exemption appropriate duties

of excise shall mean the duties of excise leviable under the
First Schedule and Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986),the additional duty of excise
leviable under section 111 of the Finance (No.2) Act, 1998
(21 of 1998) and the special additional excise duty leviable
S.No Description of goods Rate

(1) (2) (3)
under section 147 of the Finance Act, 2002 (20 of 2002),
read with any relevant exemption notification for the time
being in force.
5 High speed diesel oil blended with alkyl esters of long chain fatty Nil.
acids obtained from vegetable oils, commonly known as bio-diesels,
upto 20%, by volume, that is a blend, consisting 80% or more of high
speed diesel oil, on which the appropriate duties of excise have been
paid and upto 20% bio-diesel on which the appropriate duties of excise
have been paid.
Explanation.-For the purposes of this exemption appropriate
duties of excise shall mean the duties of excise leviable under the First
Schedule and the Second Schedule to the Central Excise Tariff Act, 1985
(5 of 1986), the additional duty of excise leviable under section 133 of the
Finance Act, 1999 (27 of 1999) and the special additional excise duty
leviable under section 147 of the Finance Act, 2002 (20 of 2002), read
with notification No. 4/2006-Central Excise dated the 1st March, 2006,
published vide No. G.S.R.94(E), dated the 1st March, 2006 and notification
No. 28/2002-Central Excise dated the 13th May 2002, published vide
No. G.S.R.361(E), dated the 13th May 2002.
__________________________________________________________________________________________
[Notfn.No. 28/02-CE, dt. 13.5.02 as amended by Notfn. Nos.62/02, 16/03, 12/04, 40/04, 63/08 and 8/09]
Exemption to Motor Spirit falling under Heading No. 27.10, intended for use in ethanol blended
petrol:
(1of 1944), the Central Government hereby exempts Motor Spirit (commonly known as petrol) (hereinafter
referred to as said goods), falling under heading No.27.10 of the First Schedule and the Second Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as said Schedules), manufactured in
and cleared from an oil refinery or cleared from a registered warehouse, intended for use in ethanol blended
petrol, that is, a blend,
a) consisting, by volume, of 96% Motor spirit, (commonly known as petrol) and of 6% ethanol; and
b) conforming to Bureau of Indian Standards specification 2796
from so much of the duty of excise leviable thereon under the said Schedules, as is in excess of the duty that
would have been leviable on such goods under the said Schedules, if sold by the manufacturer for delivery
at the time of removal of such goods or at any other time nearest to the removal of such goods, where the
manufacturer and the buyer are not related and the price is the sole consideration.
[Notfn. No. 37/04-CE., dt. 4.8.2004]

Exemption to ethanol blended petrol from Additional Duty of Excise:
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944), read with sub-section (3) of section 111 of the Finance (No 2) Act, 1998 ( 21 of 1998)
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts
6% ethanol blended petrol that is a blend ,-
a) consisting, by volume, of 96% Motor spirit, (commonly known as petrol), on which the appropri-
ate duties of excise have been paid and, of 6% ethanol on which the appropriate duties of excise
have been paid; and
b) conforming to Bureau of Indian Standards specification 2796, from the whole of the additional
duty of excise leviable thereon.
Explanation.- For the purposes of this exemption appropriate duties of excise shall mean the duties of
excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985
(5 of 1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21
of 1998), and the special additional excise duty leviable under section 147 of the Finance Act, 2002 ( 20
of 2002), read with any relevant exemption notification for the time being in force.
[Notfn. No. 38/04-CE., dt. 4.8.2004]
Exemptions petroleum oils and oils obtained from bituminous minerals, crude, from whole of the
National Calamity Contingent Duty under specified conditions.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act 1944
(1 of 1944), read with section 136 of the Finance Act, 2001 (14 of 2001), the Central Government being
satisfied that it is necessary in the public interest so to do, hereby exampts, petroleum oils and oils obtained
from bituminous minerals, crude, produced either in the fields under the Production Sharing Contracts,
specified in colomn (2) of the Table below or in the exploration blocks offered under the New Exploration
Licensing Policy (NELP) through competitive international bidding, from the whole of the National Calam-
ity Contingent Duty leviable thereon under section 136 of the said Finance Act 2001, read with section 169
of the Finance Act, 2003 (32 of 2003).
TABLE
S.No Name of the field under

Production Sharin Contracts
1. Panna and Mukta fields
2. Ravva field
3. Kharsang field
4. Mid and South Tapti fields
5. Hazira field
6. Bhandut field
7. Matar field
8. Sabarmati field
9. Cambay field
10. Indrora field
11. Bakrol field
12. Lohar field
S.No Name of the field under

Production Sharin Contracts
13. Dholka field
14. Wavel field
15. Baola field
16. Asjol field
17. PY-I field
18. North Balol field
19. Allora field
20. Unawa field
21. Dholsan field
22. Kanwara field
23. Modhera field
24. Amguri field
25. North Kathana field
26. Sanganpur field
__________________________________________________________________________________________________________________________
[Notfn. No. 41/03-CE., dt. 14.5.2003]
Exemption to Motor Spirit (commonly known as petrol) falling under heading No.2710:
(1of 1944), the Central Government hereby exempts Motor Spirit (commonly known as petrol) (hereinafter
referred to as said goods), falling under heading No.27.10 of the First Schedule and the Second Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as said Schedules), manufactured in
and cleared from an oil refinery or cleared from a registered warehouse, intended for use in ethanol blended
petrol, that is, a blend,
a) consisting, by volume, of 90% Motor spirit, (commonly known as petrol) and of 10% ethanol;
and
b) conforming to Bureau of Indian Standards specification 2796
from so much of the duty of excise leviable thereon under the said Schedules, as is in excess of the duty that
would have been leviable on such goods under the said Schedules, if sold by the manufacturer for delivery at
the time of removal of such goods or at any other time nearest to the removal of such goods, where the
manufacturer and the buyer are not related and the price is the sole consideration.
[Notifn. No. 61 /08-CE., dt. 24.12.2008. ]
Exemption to 10% ethanol blended petrol:

(1 of 1944), read with sub-section (3) of section 111 of the Finance (No 2) Act, 1998 ( 21 of 1998) the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts 10% ethanol
blended petrol that is a blend ,-
a) consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the
appropriate duties of excise have been paid and, of 10% ethanol on which the appropriate
duties of excise have been paid; and
b) conforming to Bureau of Indian Standards specification 2796,
from the whole of the additional duty of excise leviable thereon.

Explanation.- For the purposes of this exemption appropriate duties of excise shall mean the duties of
excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998),
and the special additional excise duty leviable under section 147 of the Finance Act, 2002 ( 20 of 2002), read
with any relevant exemption notification for the time being in force.
[Notifn. No. 62 /08-CE., dt. 24.12.2008]
(1 of 1944), read with sub-section (3) of section 133 of the Finance Act, 1999 ( 27 of 1999), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts high speed
diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known
as bio-diesels, upto 20%, by volume, that is a blend, consisting 80% or more of high speed diesel oil, on which
the appropriate duties of excise have been paid and upto 20% bio-diesel, on which appropriate duties of excise
have been paid, from the whole of the additional duty of excise leviable thereon.
Explanation. - For the purposes of this exemption appropriate duties of excise shall mean the duties of
excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5
of 1986), the additional duty of excise leviable under section 133 of the Finance Act, 1999 (27 of 1999) and
the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with
notification No. 4/2006-Central Excise dated the 1st March, 2006, published vide No. G.S.R.94(E), dated the
1st March, 2006 and notification No. 28/2002-Central Excise dated the 13th May 2002, published vide No.
G.S.R.361(E), dated the 13th May 2002.
[Notifn. No. 21/09-CE., dt.7.7.2009]
Exemption of motor spirit commonly known as pertrol, falling under First Schedule to the Central
In exercise of the powers conferred by section 111 of the Finance (No.2) Act, 1998(21 of 1998), read
with section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts motor spirit commonly known as petrol, falling under
heading 2710 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the
additional duty of excise leviable thereon under section 111read withthe Second Schedule to the said Finance
(No.2) Act, 1998, as is in excess of the amount calculated at the rate of rupees six per litre.
[Notifn. No.10/2015-CE., dt. 1.3.2015]
Exemption of high speed diesel oil, falling under First Schedule to the Central Excise Tariff Act,
1985.
In exercise of the powers conferred by section 133 of the Finance Act, 1999 (27 of 1999), read with
section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts high speed diesel oil, falling under heading 2710 of
the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the additional duty of
excise leviable thereon under section 133read withthe Second Schedule to the said Finance Act, 1999, as is
in excess of the amount calculated at the rate of rupees six per litre.
[Notifn. No.11/2015-CE., dt. 1.3.2015]
SECTION VI 162 CHAPTER 28
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
NOTES
1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be
classified in those headings and in no other heading of this Schedule.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852
are to be classified in those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305,
3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be
classified in those headings and in no other heading of this Schedule.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this
Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified
in the heading appropriate to that product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to
be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present,
as being complementary one to another.
CHAPTER 28
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive
elements or of isotopes
NOTES
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
(a) separate chemical elements and separate chemically defined compounds, whether or not
containing impurities;
(b) the products mentioned in (a) above dissolved in water;
(c) the products mentioned in (a) above dissolved in other solvents provided that the solution
constitutes a normal and necessary method of putting up these products adopted solely for reasons of
safety or for transport and that the solvent does not render the product particularly suitable for specific
use rather than for general use;
(d) the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-
caking agent) necessary for their preservation or transport;
(e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a
colouring substance added to facilitate their identification or for safety reasons, provided that the
additions do not render the product particularly suitable for specific use rather than for general use.
2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831),
carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex
cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading
2842), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849), only the
following compounds of carbon are to be classified in this Chapter:
(a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or
complex cyanogen acids (heading 2811);
(b) halide oxides of carbon (heading 2812);
(c) carbon disulphide (heading 2813);
(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates,
tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases
(heading 2842);
(e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl
halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853) other
than calcium cyanamide, whether or not pure (Chapter 31).
3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
(a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b) organo-inorganic compounds other than mentioned in Note 2 above;
(c) products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass
in the form of powder, granules or flakes, of heading 3207;
(e) artificial graphite (heading 3801); products put up as charges for fire extinguishers or put up
in fire-extinguishing grenades, of heading 3813, ink removers put up in packings for retail sale, of
heading 3824; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the
halides of the alkali or alkaline-earth metals, of heading 3824;
(f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of
such stones (headings 7102 to 7105), or precious metals or precious metal alloys of Chapter 71;
(g) the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides
(metal carbides sintered with a metal), of Section XV; or
(h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading
9001).
4. Chemically defined complex acids consisting of a non-metal acid of Sub-Chapter II and a metal acid
of Sub-Chapter IV are to be classified in heading 2811.
5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading
2842.
(a) technetium (atomic No. 43), promethium (atomic No. 61), Polonium (atomic No. 84) and all
elements with an atomic number greater than 84;
(b) natural or artificial radioactive isotopes (including those of the precious metals or of the base
metals of Sections XIV and XV), whether or not mixed together;
(c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically
defined, whether or not mixed together;
(d) alloys, dispersions (including cermets), ceramic products and mixtures containing these
elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity
exceeding 74 Bq/g (0.002 micro ci/g);
(e) spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) radioactive residues whether or not usable.
The term isotopes, for the purposes of this Note and of the wording of headings 2844 and 2845,
refers to:
(i) individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
(ii) mixtures of isotopes of one and the same element, enriched in one or several of the said
isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7. Heading 2848 includes copper phosphide (phospher copper) containing more than 15% by weight
of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified
in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When
cut in the forms of discs, wafers or similar forms, they fall in heading 3818.
SUB-HEADING NOTE
For the purposes of sub-heading 2852 10, the expression chemically defined means all organic
or inorganic compounds of mercury meeting the requirements of clauses (a) to (e) of Note 1 to Chapter 28
or clauses (a) to (h) of Note 1 to Chapter 29.
SUPPLEMENTARY NOTE
Sub-heading 2804 40 includes, liquefied or solidified gas.

(1) (2) (3) (4)
I.CHEMICAL ELEMENTS
2801 F LUORINE , CHLORINE , BROMINE AND IODINE
2801 10 00 - Chlorine kg. 12.5%
2801 20 00 - Iodine kg. 12.5%
2801 30 - Fluorine; bromine :
2801 30 10 --- Fluorine kg. 12.5%
2801 30 20 --- Bromine kg. 12.5%
2802 SULPHUR, SUBLIMED OR PRECIPITATED;
COLLOIDAL SULPHUR
2802 00 - Sulphur, sublimed or precipitated; colloidal
sulphur :

(1) (2) (3) (4)
2802 00 10 --- Sublimed sulphur kg. 12.5%
2802 00 20 --- Precipitated sulphur kg. 12.5%
2802 00 30 --- Colloidal sulphur kg. 12.5%
2803 CARBON (CARBON BLACKS AND OTHER FORMS OF
CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED )
2803 00 - Carbon (carbon blacks and other forms of
carbon not elsewhere specified or included)
:
2803 00 10 --- Carbon blacks kg. 12.5%
2803 00 20 --- Acetylene black kg. 12.5%
2803 00 90 --- Other kg. 12.5%
2804 HYDROGEN, RARE GASES AND OTHER NON-METALS
2804 10 00 - Hydrogen kg. 12.5%
- Rare gases :
2804 21 00 -- Argon kg. 12.5%
2804 29 -- Other :
2804 29 10 --- Helium kg. 12.5%
2804 29 90 --- Other kg. 12.5%
2804 30 00 - Nitrogen kg. 12.5%
2804 40 - Oxygen :
2804 40 10 --- Medicinal grade kg. Nil
2804 40 90 --- Other kg. 12.5%
2804 50 - Boron; tellurium:
2804 50 10 --- Boron kg. 12.5%
2804 50 20 --- Tellurium kg. 12.5%
- Silicon:
2804 61 00 -- Containing by weight not less than 99.99% kg. 12.5%
of silicon
2804 69 00 -- Other kg. 12.5%
2804 70 - Phosphorus:
2804 70 10 --- Phosphorus, black kg. 12.5%
2804 70 20 --- Phosphorus, red kg. 12.5%
2804 70 30 --- Phosphorus, white or yellow kg. 12.5%
2804 80 00 - Arsenic kg. 12.5%
2804 90 00 - Selenium kg. 12.5%
2805 ALKALI OR ALKALINE-EARTH METALS; RARE -EARTH
METALS , SCANDIUM AND YTTRIUM , WHETHER OR NOT
INTERMIXED OR INTERALLOYED; MERCURY
- Alkali or alkaline-earth metals :

2805 11 00 -- Sodium kg. 12.5%

(1) (2) (3) (4)
2805 12 00 -- Calcium kg. 12.5%
2805 19 00 -- Other kg. 12.5%
2805 30 00 - Rare-earth metals, scandium and yttrium, kg. 12.5%
whether or not intermixed or interalloyed
2805 40 00 - Mercury kg. 12.5%
II.INORGANIC ACIDS AND INORGANIC
OXYGEN COMPOUNDS OF NON-METALS
2806 HYDROGEN CHLORIDE (HYDROCHLORIC ACID);
CHLOROSULPHURIC ACID
2806 10 00 - Hydrogen chloride (hydrochloric acid) kg. 12.5%

2806 20 00 - Chlorosulphuric acid kg. 12.5%
2807 SULPHURIC ACID; OLEUM
2807 00 - Sulphuric acid; oleum:
2807 00 10 --- Sulphuric acid kg. 12.5%
2807 00 20 --- Oleum kg. 12.5%
2808 NITRIC ACID ; SULPHONITRIC ACIDS
2808 00 - Nitric acid; sulphonitric acids:
2808 00 10 --- Nitric acid kg. 12.5%
2808 00 20 --- Sulphonitric acids kg. 12.5%
2809 DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID;
POLYPHOSPHORIC ACIDS , WHETHER OR NOT
CHEMICALLY DEFINED
2809 10 00 - Diphosphorus pentaoxide Kg 12.5%

2809 20 - Phosphoric acid and polyphosphoric acids:
2809 20 10 --- Phosporic acid Kg 12.5%
2809 20 20 --- Polyphosphoric acids Kg 12.5%
2810 OXIDES OF BORON; BORIC ACIDS
- Oxides of boron; boric acids:
2810 00 10 --- Oxides of boron kg. 12.5%
2810 00 20 --- Boric acids kg. 12.5%
2811 OTHER INORGANIC ACIDS AND OTHER INORGANIC
OXYGEN COMPOUNDS OF NON -METALS
- Other inorganic acids :

2811 11 00 -- Hydrogen fluoride (hydrofluoric acid) kg. 12.5%
2811 19 -- Other :
2811 19 10 --- Hydrocyanic acid (hydrogen cyanide, kg. 12.5%
prussic acid)
2811 19 20 --- Hypophosphorus acid (phosphinic acid) kg. 12.5%

(1) (2) (3) (4)
2811 19 30 --- Acids of arsenic kg. 12.5%

2811 19 40 --- Sulphonic acid kg. 12.5%
2811 19 90 --- Other kg. 12.5%
- Other inorganic oxygen compounds
of non-metals :
2811 21 -- Carbon dioxide :
2811 21 10 --- Dry ice kg. 12.5%
2811 21 90 --- Other kg. 12.5%
2811 22 00 -- Silicon dioxide kg. 12.5%
2811 29 -- Other :
2811 29 10 --- Arsenic pentaoxide kg. 12.5%
2811 29 20 --- Arsenic trioxide kg. 12.5%
2811 29 30 --- Nitrous oxide kg. 12.5%
2811 29 40 --- Carbon monoxide kg. 12.5%
2811 29 50 --- Sulphur trioxide (sulphuric anhydride) kg. 12.5%
2811 29 90 --- Other kg. 12.5%
III. HALOGEN OR SULPHUR
COMPOUNDS OF NON-METALS
2812 HALIDES AND HALIDE OXIDES OF NON-METALS
2812 10 - Chlorides and chloride oxides :
2812 10 10 --- Phosgene (carbonyl chloride, carbonyl kg. 12.5%
dichloride, carbon oxy-chloride, chloroformyl
chloride)
2812 10 20 --- Phosphorus trichloride, and Phosphorus
pentachloride:
2812 10 21 ---- Phosphorus trichloride kg. 12.5%
2812 10 22 ---- Phosphorus pentachloride kg. 12.5%
2812 10 30 --- Phosphorus oxychloride kg. 12.5%
2812 10 40 --- Sulphur oxychloride, Sulphur monochloride,
Sulphur dichloride and Thionyl chloride:
2812 10 41 ----Sulphur oxychloride kg. 12.5%
2812 10 42 ---- Sulphur monochloride kg. 12.5%
2812 10 43 ---- Sulphur dichloride kg. 12.5%
2812 10 47 ---- Thionyl chloride kg. 12.5%
2812 10 50 --- Silicon tetrachloride kg. 12.5%
2812 10 60 --- Arsenous trichloride kg. 12.5%
2812 10 90 --- Other kg. 12.5%

(1) (2) (3) (4)
2812 90 00 - Other kg. 12.5%
2813 SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS TRISULPHIDE
2813 10 00 - Carbon disulphide kg. 12.5%
2813 90 - Other :
2813 90 10 --- Arsenic disulphide (artificial) kg. 12.5%
2813 90 20 --- Commercial phosphorus trisulphide kg. 12.5%
2813 90 90 --- Other kg. 12.5%
IV.INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF
METALS
2814 AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION
2814 10 00 - Anhydrous ammonia kg. 12.5%
2814 20 00 - Ammonia in aqueous solution kg. 12.5%
2815 S ODIUM HYDROXIDE ( CAUSTIC SODA ); POTASSIUM
HYDROXIDE ( CAUSTIC POTASH ); PEROXIDES OF SODIUM
OR POTASSIUM
- Sodium hydroxide (caustic soda) :

2815 11 -- Solid :
2815 11 10 --- Flakes kg. 12.5%
2815 11 90 --- Other kg. 12.5%
2815 12 00 -- In aqueous solution (soda lye or liquid soda) kg. 12.5%
2815 20 00 - Potassium hydroxide (caustic potash) kg. 12.5%
2815 30 00 - Peroxides of sodium or potassium kg. 12.5%
2816 HYDROXIDE AND PEROXIDE OF MAGNESIUM ; OXIDES ,
HYDROXIDES AND PEROXIDES, OF STRONTIUM OR BARIUM
2816 10 - Hydroxide and peroxide of magnesium :

2816 10 10 --- Hydroxide of magnesium kg. 12.5%
2816 10 20 --- Peroxide of magnesium kg. 12.5%
2816 40 00 - Oxides, hydroxides and peroxides, kg. 12.5%
of strontium or barium
2817 ZINC OXIDE; ZINC PEROXIDE
2817 00 - Zinc oxide; zinc peroxide :
2817 00 10 --- Zinc oxide kg. 12.5%
2817 00 20 --- Zinc peroxide kg. 12.5%

(1) (2) (3) (4)
2818 ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY
DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE
2818 10 00 - Artificial corundum, whether or not kg. 12.5%

chemically defined
2818 20 - Aluminium oxide, other than
artificial corundum:
2818 20 10 --- Alumina, calcined kg. 12.5%
2818 20 90 --- Other kg. 12.5%
2818 30 00 - Aluminium hydroxide kg. 12.5%
2819 CHROMIUM OXIDES AND HYDROXIDES
2819 10 00 - Chromium trioxide kg. 12.5%
2819 90 00 - Other kg. 12.5%
2820 MANGANESE OXIDES
2820 10 00 - Manganese dioxide kg. 12.5%
2820 90 00 - Other kg. 12.5%
2821 IRON OXIDES AND HYDROXIDES; EARTH COLOURS
CONTAINING 70% OR MORE BY WEIGHT OF COMBINED
IRON EVALUATED AS Fe 2O 3
2821 10 - Iron oxides and hydroxides :

2821 10 10 --- Iron oxides kg. 12.5%
2821 10 20 --- Iron hydroxides kg. 12.5%
2821 20 00 - Earth colours kg. 12.5%
2822 COBALT OXIDES AND HYDROXIDES; COMMERCIAL
COBALT OXIDES
2822 00 - Cobalt oxides and hydroxides; commercial

cobalt oxides :
2822 00 10 --- Cobalt oxides kg. 12.5%
2822 00 20 --- Cobalt hydroxides kg. 12.5%
2822 00 30 --- Commercial cobalt oxides kg. 12.5%
2823 TITANIUM OXIDES
2823 00 - Titanium oxides :
2823 00 10 --- Titanium dioxide kg. 12.5%
2823 00 90 --- Other kg. 12.5%
2824 LEAD OXIDES; RED LEAD AND ORANGE LEAD
2824 10 - Lead monoxide (litharge, massicot) :

(1) (2) (3) (4)
2824 10 10 --- Litharge kg. 12.5%
2824 10 20 --- Massicot kg. 12.5%
2824 90 00 - Other kg. 12.5%
2825 HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC
SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES,
HYDROXIDES AND PEROXIDES
2825 10 - Hydrazine and hydroxylamine and their

inorganic salts :
2825 10 10 --- Hydrazine anhydrous kg. 12.5%
2825 10 20 --- Hydrazine hydrate kg. 12.5%
2825 10 30 --- Hydrazine sulphate kg. 12.5%
2825 10 40 --- Hydroxylamine sulphate kg. 12.5%
2825 10 90 --- Other kg. 12.5%
2825 20 00 - Lithium oxide and hydroxide kg. 12.5%
2825 30 - Vanadium oxides and hydroxides :
2825 30 10 --- Vanadium pentaoxide flakes kg. 12.5%
2825 30 90 --- Other kg. 12.5%
2825 40 00 - Nickel oxides and hydroxides kg. 12.5%
2825 50 00 - Copper oxides and hydroxides kg. 12.5%
2825 60 - Germanium oxides and zirconium dioxide:
2825 60 10 --- Germanium oxides kg. 12.5%
2825 60 20 --- Zirconium dioxide kg. 12.5%
2825 70 - Molybdenum oxides and hydroxides :
2825 70 10 --- Molybdenum trioxide kg. 12.5%
2825 70 20 --- Molybdic acid kg. 12.5%
2825 70 90 --- Other kg. 12.5%
2825 80 00 - Antimony oxides kg. 12.5%
2825 90 - Other :
2825 90 10 --- Tin oxide kg. 12.5%
2825 90 20 --- Cadmium oxide kg. 12.5%
2825 90 40 --- Calcium hydroxide kg. 12.5%
2825 90 50 --- Ammonium hydroxide kg. 12.5%
2825 90 90 --- Other kg. 12.5%

(1) (2) (3) (4)
V.SALTS AND PEROXYSALTS, OF
INORGANIC ACIDS AND METALS
2826 FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND
OTHER COMPLEX FLUORINE SALTS
- Fluorides :
2826 11 -- Of ammonium or of sodium :
2826 12 00 -- Of aluminium kg. 12.5%
2826 19 -- Other :
2826 19 10 --- Magnesium fluoride kg. 12.5%
2826 19 90 --- Other kg. 12.5%
2826 20 - Fluorosilicates of sodium or of potassium :
2826 30 00 - Sodium hexafluoroaluminate kg. 12.5%
(synthetic cryolite)
2826 90 00 - Other kg. 12.5%
2827 CHLORIDES, CHLORIDE OXIDES AND CHLORIDE
HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES
AND IODIDE OXIDES
2827 10 00 - Ammonium chloride kg. 12.5%

2827 20 00 - Calcium chloride kg. 12.5%
- Other chlorides :
2827 31 00 -- Of magnesium kg. 12.5%
2827 32 00 -- Of aluminium kg. 12.5%
2827 35 00 -- Of nickel kg. 12.5%
2827 39 -- Other :
2827 39 30 --- Strontium chloride kg. 12.5%
2827 39 40 --- Cuprous chloride kg. 12.5%
2827 39 90 --- Other kg. 12.5%
- Chloride oxides and chloride hydroxides :
2827 41 -- Of copper :
2827 41 10 --- Copper oxychloride kg. 12.5%
2827 41 90 --- Other kg. 12.5%
2827 49 00 -- Other kg. 12.5%
- Bromides and bromide oxides :
2827 51 -- Bromides of sodium or of potassium :
2827 51 10 --- Bromides of sodium kg. 12.5%
2827 51 20 --- Bromides of potassium kg. 12.5%

(1) (2) (3) (4)
2827 59 -- Other :
2827 59 10 --- Magnesium bromide kg. 12.5%
2827 59 90 --- Other kg. 12.5%
2827 60 - Iodides and iodide oxides :
2827 60 10 --- Potassium iodide kg. 12.5%
2827 60 20 --- Sodium iodide kg. 12.5%
2827 60 90 --- Other kg. 12.5%
2828 HYPOCHLORITES; COMMERCIAL CALCIUM
HYPOCHLORITES ; CHLORITES ; HYPOBROMITES
2828 10 - Commercial calcium hypochlorite and other

calcium hypochlorites :
2828 10 10 --- Commercial calcium hypochlorite kg. 12.5%
(bleaching paste or powder)
2828 10 90 --- Other kg. 12.5%
2828 90 - Other :
--- Sodium hypochlorites :
2828 90 11 ---- Bleaching paste or powder kg. 12.5%
2828 90 19 ---- Other kg. 12.5%
2828 90 20 --- Potassium hypochlorites kg. 12.5%
2828 90 30 --- Sodium chlorite kg. 12.5%
2828 90 40 --- Aluminium chlorite kg. 12.5%
2828 90 50 --- Hypobromites kg. 12.5%
2828 90 60 --- Bleaching paste or powder of other kg. 12.5%
hypochlorites
2828 90 90 --- Other kg. 12.5%
2829 C HLORATES AND PERCHLORATES ; BROMATES AND
PERBROMATES; IODATES AND PERIODATES
- Chlorates :
2829 11 00 -- Of sodium kg. 12.5%
2829 19 -- Other :
2829 19 10 --- Barium chlorate kg. 12.5%
2829 19 20 --- Potassium chlorate kg. 12.5%
2829 19 30 --- Magnesium chlorate kg. 12.5%
2829 19 90 --- Other kg. 12.5%

(1) (2) (3) (4)
2829 90 - Other :
2829 90 10 --- Perchlorates kg. 12.5%
2829 90 20 --- Bromates and perbromates kg. 12.5%
2829 90 30 --- Iodates and periodates kg. 12.5%
2830 SULPHIDES; POLYSULPHIDES, WHETHER OR NOT
CHEMICALLY DEFINED
2830 10 00 - Sodium sulphides kg. 12.5%

2830 90 - Other :
2830 90 10 --- Sulphides kg. 12.5%
2830 90 20 --- Polysulphides kg. 12.5%
2831 DITHIONITES AND SULPHOXYLATES
2831 10 - Of sodium :
2831 10 10 --- Sodium dithionites (sodium hydrosulphite) kg. 12.5%
2831 10 20 --- Sodium sulphoxylates (including sodium kg. 12.5%
formaldehyde sulphoxylate)
2831 90 - Other :
2831 90 10 --- Dithionites kg. 12.5%
2831 90 20 --- Sulphoxylates kg. 12.5%
2832 SULPHITES ; THIOSULPHATES
2832 10 - Sodium sulphites :
2832 10 10 --- Sodium bisulphite kg. 12.5%
2832 10 20 --- Sodium hydrosulphite kg. 12.5%
2832 10 90 --- Other kg. 12.5%
2832 20 - Other sulphites:
2832 20 10 --- Potassium metabisulphite kg. 12.5%
2832 20 20 --- Magnesium sulphite kg. 12.5%
2832 20 90 --- Other kg. 12.5%
2832 30 - Thiosulphates :
2832 30 10 --- Sodium thiosulphate (hypo) kg. 12.5%
2832 30 20 --- Magnesium thiosulphate kg. 12.5%
2832 30 90 --- Other kg. 12.5%
2833 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES )
- Sodium sulphates :
2833 11 00 -- Disodium sulphate kg. 12.5%
2833 19 -- Other :
2833 19 10 --- Sodium hydrogen sulphate (acid sulphate) kg. 12.5%

(1) (2) (3) (4)
2833 19 20 --- Sodium pyrosulphate kg. 12.5%

2833 19 90 --- Other kg. 12.5%
- Other sulphates :
2833 21 00 -- Of magnesium kg. 12.5%
2833 22 -- Of aluminium :
2833 22 10 --- Aluminium sulphate (iron free) kg. 12.5%
2833 22 90 --- Other kg. 12.5%
2833 24 00 -- Of nickel kg. 12.5%
2833 25 00 -- Of copper kg. 12.5%
2833 26 -- Of zinc :
2833 27 00 -- Of barium kg. 12.5%
2833 29 -- Other :
2833 29 10 --- Ferrous sulphate kg. 12.5%
2833 29 30 --- Quinidine sulphate kg. 12.5%
2833 29 40 --- Manganese sulphate kg. 12.5%
2833 29 50 --- Strontium sulphate kg. 12.5%
2833 29 90 --- Other kg. 12.5%
2833 30 - Alums:
2833 30 10 --- Ammonium alum kg. 12.5%
2833 30 20 --- Ferric ammonium alum kg. 12.5%
2833 30 30 --- Potash alum kg. 12.5%
2833 30 90 --- Other kg. 12.5%
2833 40 00 - Peroxosulphates (persulphates) kg. 12.5%
2834 NITRITES ; NITRATES
2834 10 - Nitrites :
2834 10 10 --- Sodium nitrite kg. 12.5%
2834 10 90 --- Other kg. 12.5%
- Nitrates:
2834 21 00 -- Of potassium kg. 12.5%
2834 29 -- Other :
2834 29 10 --- Strontium nitrate kg. 12.5%
2834 29 20 --- Magnesium nitrate kg. 12.5%
2834 29 30 --- Barium nitrate kg. 12.5%
2834 29 90 --- Other kg. 12.5%

(1) (2) (3) (4)
2835 P HOSPHINATES ( HYPOPHOSPHITES ), PHOSPHONATES
(PHOSPHITES ) AND PHOSPHATES ; POLYPHOSPHATES,
WHETHER OR NOT CHEMICALLY DEFINED
2835 10 - Phosphinates (hypophosphites) and
phosphonates (phosphites):
2835 10 10 --- Calcium hypophosphite kg. 12.5%
2835 10 20 --- Magnesium hypophosphite kg. 12.5%
2835 10 90 --- Other kg. 12.5%
- Phosphates :
2835 22 00 -- Of mono-or disodium kg. 12.5%
2835 24 00 -- Of potassium kg. 12.5%
2835 25 00 -- Calcium hydrogenorthophosphate kg. 12.5%
("dicalcium phosphate")
2835 26 -- Other phosphates of calcium :
2835 26 10 --- Calcium monobasic phosphate kg. 12.5%
2835 26 20 --- Calcium tribasic phosphate kg. 12.5%
2835 26 90 --- Other kg. 12.5%
2835 29 -- Other :
2835 29 10 --- Magnesium phosphate, monobasic kg. 12.5%
2835 29 20 --- Magnesium phosphate, dibasic kg. 12.5%
2835 29 30 --- Magnesium phosphate, tribasic kg. 12.5%
2835 29 40 --- Sodium hexametaphosphate kg. 12.5%
2835 29 90 --- Other kg. 12.5%
- Polyphosphates :
2835 31 00 -- Sodium triphosphate (sodium tripoly- kg. 12.5%
phosphate)
2835 39 00 -- Other kg. 12.5%
2836 CARBONATES; PEROXOCARBONATES
(PERCARBONATES); COMMERCIAL AMMONIUM
CARBONATE CONTAINING AMMONIUM CARBAMATE
2836 20 - Disodium carbonate :

2836 20 10 --- Disodium carbonate, dense kg. 12.5%
2836 20 20 --- Disodium carbonate, light kg. 12.5%
2836 20 90 --- Other kg. 12.5%
2836 30 00 -- Sodium hydrogencarbonate (sodium kg. 12.5%
bicarbonate)
2836 40 00 - Potassium carbonates kg. 12.5%

(1) (2) (3) (4)
2836 50 00 - Calcium carbonate kg. 12.5%
2836 60 00 - Barium carbonate kg. 12.5%
- Other :
2836 91 00 -- Lithium carbonates kg. 12.5%
2836 92 00 -- Strontium carbonate kg. 12.5%
2836 99 - Other :
2836 99 10 --- Percarbonates kg. 12.5%
2836 99 20 --- Magnesium carbonate kg. 12.5%
2836 99 30 --- Aluminium bicarbonate kg. 12.5%
2836 99 90 --- Other kg. 12.5%
2837 CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES
- Cyanides and cyanide oxides :
2837 11 00 -- Of sodium kg. 12.5%
2837 19 -- Other :
2837 19 10 --- Potassium cyanide kg. 12.5%
2837 19 20 --- Double cyanide of potassium and sodium kg. 12.5%
2837 19 90 --- Other kg. 12.5%
2837 20 - Complex cyanides :
2837 20 10 --- Ammonium sulphocyanide kg. 12.5%
2837 20 20 --- Potassium ferricyanide kg. 12.5%
2837 20 30 --- Potassium ferrocyanide kg. 12.5%
2837 20 40 --- Sodium ferrocyanide kg. 12.5%
2837 20 50 --- Sodium nitroprusside (sodium nitroferricyanide) kg. 12.5%
2837 20 90 --- Other kg. 12.5%
2839 SILICATES; COMMERCIAL ALKALI METAL SILICATES
- Of sodium :
2839 11 00 -- Sodium metasilicates kg. 12.5%
2839 19 00 -- Other kg. 12.5%
2839 90 - Other :
2839 90 10 --- Magnesium trisilicate kg. 12.5%
2839 90 90 --- Other kg. 12.5%
2840 BORATES; PEROXOBORATES ( PERBORATES)
- Disodium tetraborate (refined borax):
2840 11 00 -- Anhydrous kg. 12.5%
2840 19 00 -- Other kg. 12.5%

(1) (2) (3) (4)
2840 20 - Other borates :
2840 20 10 --- Magnesium borate kg. 12.5%
2840 20 90 --- Other kg. 12.5%
2840 30 00 - Peroxoborates (perborates) kg. 12.5%
2841 SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS
2841 30 00 - Sodium dichromate kg. 12.5%
2841 50 - Other chromates and dichromates;
peroxochromates :
2841 50 10 --- Sodium chromate kg. 12.5%
2841 50 90 --- Other kg. 12.5%
- Manganites, manganates and permanganates:
2841 61 00 -- Potassium permanganate kg. 12.5%
2841 69 00 -- Other kg. 12.5%
2841 70 - Molybdates:
2841 70 10 --- Aluminium molybdate kg. 12.5%
2841 70 20 --- Sodium molybdate kg. 12.5%
2841 70 90 --- Other kg. 12.5%
2841 80 - Tungstates (wolframates) :
2841 80 10 --- Sodium tungstate kg. 12.5%
2841 80 20 --- Magnesium tungstate kg. 12.5%
2841 80 90 --- Other kg. 12.5%
2841 90 00 - Other kg. 12.5%
2842 OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS,
( INCLUDING ALUMINOSILICATES , WHETHER OR NOT
CHEMICALLY DEFINED), OTHER THAN AZIDES
2842 10 00 - Double or complex silicates, including kg. 12.5%

aluminosilicates, whether or not chemically
defined
2842 90 - Other :
2842 90 10 --- Arsenites and arsenates kg. 12.5%
2842 90 20 --- Bichromates and dichromates kg. 12.5%
2842 90 90 --- Other kg. 12.5%
VI. MISCELLANEOUS
2843 COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC
COMPOUNDS OF PRECIOUS METALS , WHETHER OR NOT
CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS

(1) (2) (3) (4)
2843 10 - Colloidal precious metals :

2843 10 10 --- Of gold kg. 12.5%
2843 10 20 --- Of silver kg. 12.5%
2843 10 90 --- Other kg. 12.5%
- Silver compounds :
2843 21 00 -- Silver nitrate kg. 12.5%
2843 29 00 -- Other kg. 12.5%
2843 30 00 - Gold compounds kg. 12.5%
2843 90 - Other compounds; amalgams:
--- Other compounds:
2843 90 11 ---- Sodium aurous thiosulphate kg. 12.5%
2843 90 12 ---- Noble metal solutions of platinum, kg. 12.5%
rhodium and palladium
2843 90 19 ---- Other kg. 12.5%
2843 90 20 --- Amalgams kg. 12.5%
2844 RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE
ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL
ELEMENTS AND ISOTOPES ) AND THEIR COMPOUNDS ;
MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS
2844 10 00 - Natural uranium and its compounds; alloys, kg. 12.5%

dispersions (including cermets), ceramic
products and mixtures containing natural
uranium or natural uranium compounds
2844 20 00 - Uranium enriched in U235 and its compounds; kg. 12.5%
plutonium and its compounds; alloys,
products and mixtures containing uranium
enriched in U235, plutonium or compounds
of these products
2844 30 - Uranium depleted in U 235 and its
compounds; thorium and its compounds;
alloys, dispersions (including cermets),
ceramic products and mixtures containing
uranium depleted in U 235, thorium or
compounds of these products :
2844 30 10 --- Uranium depleted in U235 and thorium kg. 12.5%
and their alloys, unwrought or wrought and
compounds thereof

(1) (2) (3) (4)
--- Compounds of thorium or of uranium

depleted in U235 :
2844 30 21 ---- Thorium oxide kg. 12.5%
2844 30 22 ---- Thorium hydroxide kg. Nil
2844 30 23 ---- Thorium nitrate kg. 12.5%
2844 30 29 ---- Other kg. 12.5%
2844 30 30 --- Waste and scrap of uranium depleted in kg. 12.5%
U235 or of thoriu
2844 30 90 --- Other kg. 12.5%
2844 40 00 - Radioactive elements and isotopes and kg. 12.5%
compounds other than those of sub-heading
2844 10, 2844 20 or 2844 30; alloys,
products and mixtures containing these
elements, isotopes or compounds; radioactive
residues
2844 50 00 - Spent (irradiated) fuel elements (cartridges) kg. 12.5%
of nuclear reactors
2845 I SOTOPES OTHER THAN THOSE OF HEADING 2844;
COMPOUNDS , INORGANIC OR ORGANIC , OF SUCH
ISOTOPES , WHETHER OR NOT CHEMICALLY DEFINED
2845 10 00 - Heavy water (deuterium oxide) kg. Nil

2845 90 - Other :
2845 90 10 --- Nuclear fuels not elsewhere included or kg. Nil
specified
2845 90 90 --- Other kg. 12.5%
2846 COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH
METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES
OF THESE METALS
2846 10 - Cerium compounds :

2846 10 10 --- Cerium oxides kg. 12.5%
2846 10 90 --- Other kg. 12.5%
2846 90 - Other :
2846 90 10 --- Rare-earth oxides not elsewhere included kg. 12.5%
or specified
2846 90 20 --- Rare-earth fluorides not elsewhere included kg. 12.5%
or specified

(1) (2) (3) (4)
2846 90 30 ---- Rare-earth chlorides not elsewhere included kg. 12.5%
or specified
2846 90 90 --- Other kg. 12.5%
2847 00 00 HYDROGEN PEROXIDE , WHETHER OR NOT SOLIDIFIED kg. 12.5%
WITH UREA
2848 PHOSPHIDES, WHETHER OR NOT CHEMICALLY

DEFINED , EXCLUDING FERROPHOSPHORUS
2848 00 - Phosphides, whether or not chemically defined,

excluding ferrophoshorus :
2848 00 10 --- Of copper (phosphor copper), containing kg. 12.5%
more than 15% by weight of phosphorus
2848 00 20 --- Of zinc kg. 12.5%
2848 00 90 --- Other kg. 12.5%
2849 CARBIDES , WHETHER OR NOT CHEMICALLY DEFINED
2849 10 00 - Of calcium kg. 12.5%
2849 20 - Of silicon :
2849 20 10 --- Carborundum kg. 12.5%
2849 20 90 --- Other kg. 12.5%
2849 90 - Other :
2849 90 10 --- Boron carbide kg. 12.5%
2849 90 20 --- Tungsten carbide kg. 12.5%
2849 90 90 --- Other kg. 12.5%
2850 HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES,
WHETHER OR NOT CHEMICALLY DEFINED , OTHER THAN
COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING
2849
2850 00 - Hydrides, nitrides, azides, silicides and borides,
whether or not chemically defined, other than
compounds which are also carbides of heading
2849 :
2850 00 10 --- Hydrides kg. 12.5%
2850 00 20 --- Nitrides kg. 12.5%
2850 00 30 --- Azides kg. 12.5%
--- Silicides :
2850 00 41 ---- Of calcium kg. 12.5%
2850 00 49 ---- Other kg. 12.5%

(1) (2) (3) (4)
2850 00 50 --- Borides kg. 12.5%

2851
2852 INORGANIC OR ORGANIC COMPOUNDS OF
MERCURY, WHETHER OR NOT CHEMICALLY
DEFINED, EXCLUDING AMALGAMS:
2852 10 00 - Chemically defined kg. 12.5%
2852 90 00 - Other kg. 12.5%
2853 OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED
OR CONDUCTIVITY WATER AND WATER OF SIMILAR
PURITY ); LIQUID AIR (WHETHER OR NOT RARE GASES
HAVE BEEN REMOVED ); COMPRESSED AIR; AMALGAMS ,
OTHER THAN AMALGAMS OF PRECIOUS METALS
2853 00 - Other inorganic compounds (including distilled

or conductivity water and water of similar
purity); liquid air (whether or not rare gases have
been removed); compressed air; amalgams, other
than amalgams of precious metals :
2853 00 10 --- Distilled or conductivity water and water of kg. 12.5%
similar purity
2853 00 20 --- Liquid air, whether or not any fraction of kg. 12.5%
rare gases has been removed
2853 00 30 --- Compressed air kg. Nil
2853 00 40 --- Amalgams, other than of precious metals kg. 12.5%
--- Other:
2853 00 91 ---- Cyanogen Chloride [(CN) Cl] kg. 12.5%
2853 00 99 ---- Other kg. 12.5%
____________________________________________________________________________________________________________
CHAPTER 29
Organic chemicals
NOTES
1. Except where the context otherwise requires, the headings of this Chapter apply only to :
(a) separate chemically defined organic compounds, whether or not containing impurities;
(b) mixtures of two or more isomers of the same organic compound (whether or not containing
impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or
not saturated (Chapter 27);
(c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and
their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;
(d) the products mentioned in (a), (b) or (c) above dissolved in water;
(e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the
solution constitutes a normal and necessary method of putting up these products adopted solely for
reasons of safety or for transport and that the solvent does not render the product particularly suitable
for specific use rather than for general use;
(f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an
anti-caking agent) necessary for their preservation or transport;
(g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent
or a colouring or odoriferous substance added to facilitate their identification or for safety reasons,
provided that the additions do not render the product particularly suitable for specific use rather than
for general use;
(h) the following products, diluted to standard strengths, for the production of azo dye: diazonium
salts, couplers used for these salts and diazotisable amines and their salts.
(a) goods of heading 1504 or crude glycerol of heading 1520;
(b) ethyl alcohol (Chapter 22);
(c) methane or propane (heading 2711);
(d) the compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Immunological products of heading 3002;
(f) urea (heading 3102 or 3105);
(g) colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring
matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores
(heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading
3212);
(h) enzymes (heading 3507);
(ij) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example,
tablets, sticks or similar forms) for use as fuels or liquid or liquefied-gas fuels in containers of a kind
used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (head-
ing 3606);
(k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of

heading 3813; ink removers put up in packing for retail sale, of heading 3824; or
(l) optical elements, for example, of ethylenediamine tartrate (heading 9001).
3. Goods which could be included in two or more of the headings of this Chapter are to be classified in
that one of those headings which occurs last in numerical order.
4. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulpho-
nated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as
sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as nitrogen-functions for the purposes of heading 2929.
For the purposes of headings 2911, 2912, 2914, 2918 and 2922, oxygen-functions is to be restricted
to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.
5. (A) The esters of acid-function organic compounds of Sub-Chapters I to VII with organic com-
pounds of these Sub-Chapters are to be classified with that compound which is classified in the heading
which occurs last in numerical order in these Sub-Chapters.
(B) Esters of ethyl alcohol with acid-function organic compounds of Sub-Chapters I to VII are to be
classified in the same heading as the corresponding acid-function compounds.
(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :
(1) inorganic salts of organic compounds such as acid-, phenol-or enol-function compounds or
organic bases, of Sub-Chapters I to X or heading 2942, are to be classified in the heading appropriate
to the organic compound; and
(2) salts formed between organic compounds of Sub-Chapters I to X or heading 2942 are to be
classified in the heading appropriate to the base or to the acid (including phenol- or enol- function
compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.
(3) co-ordination compounds, other than products classifiable in Sub-Chapter XI or heading
2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among
those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon
bonds.
(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in
the case of ethanol (heading 2905).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain,
in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as
sulphur, arsenic, or lead) directly linked to carbon atoms.
Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds)
do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from
hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen
which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
7. Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides,
cyclic polymers of aldehydes or of thioaldehydes anhydrides of polybasic carboxylic acids, cyclic esters of
polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the
cyclising function or functions here listed.
8. For the purpose of heading 2937 :
(a) the term hormones includes hormone-releasing or hormone-stimulating factors, hormone
inhibitors and hormone antagonists (anti-hormones);
(b) the expression used primarily as hormones applies not only to hormone derivatives and
structural analogues used primarily for their hormonal effect, but also to those derivatives and struc-
tural analogues used primarily as intermediates in the synthesis of products of this heading.
9. This Chapter does not cover products containing alcohol, opium, Indian hemp or other nar-
cotic drugs. For the purposes of this Note, "alcohol", "opium", "Indian hemp", "narcotic drugs" and
"narcotics" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations
(Excise Duties) Act, 1955 (16 of 1955).
from bulk packs to retail packs or the adoption of any other treatment to render the product
SUB-HEADING NOTES
1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical
compounds) are to be classified in the same sub-heading as that compound (or group of compounds) pro-
vided that they are not more specially covered by any other sub-heading and that there is no residual sub-
heading named other in the series of sub-headings concerned.
2. Note 3 to this Chapter shall not be applicable to the sub-headings of this Chapter.

(1) (2) (3) (4)
I. HYDROCARBONS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2901 ACYCLIC HYDROCARBONS

2901 10 00 - Saturated kg. 12.5%
- Unsaturated :
2901 21 00 -- Ethylene kg. 12.5%
2901 22 00 -- Propene (propylene) kg. 12.5%
2901 23 00 -- Butene (butylene) and isomers thereof kg. 12.5%
2901 24 00 -- Buta-1,3-diene and isoprene kg. 12.5%
2901 29 -- Other :
2901 29 10 --- Acetylene, whether or not in dissolved condition kg. 12.5%
2901 29 20 --- Heptene (Heptylene) kg. 12.5%
2901 29 90 --- Other kg. 12.5%
2902 CYCLIC HYDROCARBONS
- Cyclanes, cyclenes and cycloterpenes :
2902 11 00 -- Cyclohexane kg. 12.5%
2902 19 00 -- Other kg. 12.5%
2902 20 00 - Benzene kg. 12.5%

(1) (2) (3) (4)
2902 30 00 - Toluene kg. 12.5%
- Xylenes :
2902 41 00 -- o-Xylene kg. 12.5%
2902 42 00 -- m-Xylene kg. 12.5%
2902 43 00 -- p-Xylene kg. 12.5%
2902 44 00 -- Mixed xylene isomers kg. 12.5%
2902 50 00 - Styrene kg. 12.5%
2902 60 00 - Ethylbenzene kg. 12.5%
2902 70 00 - Cumene kg. 12.5%
2902 90 - Other :
2902 90 10 --- Dipentene kg. 12.5%
2902 90 20 --- Diphenyl methane kg. 12.5%
2902 90 30 --- Dodecyclic benzenes (excluding mixed alkylarenes) kg. 12.5%
2902 90 40 --- Napthalene, pure kg. 12.5%
2902 90 50 --- Isobutyl benzene kg. 12.5%
2902 90 90 --- Other kg. 12.5%
2903 HALOGENATED DERIVATIVES OF HYDROCARBONS
- Saturated chlorinated derivatives of acyclic
hydrocarbons :
2903 11 -- Chloromethane (methyl chloride) and
chloroethane (ethyl chloride) :
2903 11 10 --- Chloromethane (methyl chloride) kg. 12.5%
2903 11 20 --- Chloroethane (ethyl chloride) kg. 12.5%
2903 12 00 -- Dichloromethane (methylene chloride) kg. 12.5%
2903 13 00 -- Chloroform (trichloro methane) kg. 12.5%
2903 14 00 -- Carbon tetrachloride kg. 12.5%
2903 15 00 -- Ethylene dichloride (ISO) (1,2-dichloroethane) kg. 12.5%
2903 19 -- Other :
2903 19 10 --- Tetrachloroethane kg. 12.5%
2903 19 20 --- Trichloroethane kg. 12.5%
2903 19 90 --- Other kg. 12.5%
- Unsaturated chlorinated derivatives of acyclic
hydrocarbons :
2903 21 00 -- Vinyl chloride (chloroethylene) kg. 12.5%
2903 22 00 -- Trichloroethylene kg. 12.5%
2903 23 00 -- Tetrachloroethylene (perchloroethylene) kg. 12.5%
2903 29 00 -- Other kg. 12.5%
2903 30 - Fluorinated, brominated or iodinated
derivatives of acyclic hydrocarbons :
2903 30 10 --- Fluorinated derivatives:
- Fluorinated, brominated or iodinated derivatives
of acyclic hydrocarbons:

(1) (2) (3) (4)
2903 31 00 -- Ethylene dibromide (ISO) (1,2-dibromoethane) kg 12.5%
2903 39 -- Other:
--- Fluorinated derivatives:
2903 39 11 ---- 1-Propene, 1, 1,3,3,3, Pentafluoro - 2-
(trifluoromethyl)(PFIB) kg. 12.5%
2903 39 19 ---- Other kg. 12.5%
2903 39 20 --- Brominated derivatives kg. 12.5%
2903 39 30 --- Iodinated derivatives kg. 12.5%
2903 39 90 --- Other kg. 12.5%
- Halogenated derivatives of acyclic hydrocarbons
containing two or more different halogens :
2903 71 00 -- Chlorodifluoromethane kg. 12.5%
2903 72 00 -- Dichlorotrifluoroethanes kg. 12.5%
2903 73 00 -- Dichlorofluoroethanes kg. 12.5%
2903 74 00 -- Chlorodifluoroethanes kg. 12.5%
2903 75 00 -- Dichloropentafluoropropanes kg. 12.5%
2903 76 -- Bromochlorodifluoromethane, bromotrifluoromethane
and dibromotetrafluoroethanes:
2903 76 10 --- Bromochlorodifluoromethane kg. 12.5%
2903 76 20 --- Bromotrifluoromethane kg. 12.5%
2903 76 30 --- Dibromotetrafluoroethanes kg. 12.5%
2903 77 -- Other, perhalogenated only with fluorine and chlorine:
--- Chlorofluoromethanes:
2903 77 11 ---- Chlorotrifluoromethane kg. 12.5%
2903 77 12 ---- Dichlorodifluoromethane kg. 12.5%
2903 77 13 ---- Trichlorofluoromethane kg. 12.5%
--- Chlorofluoroethanes:
2903 77 21 ---- Chlorpentafluoroethane kg. 12.5%
2903 77 22 ---- 1,2-Dichlorotetrafluoroethane kg. 12.5%
2903 77 23 ---- Trichlorotrifluoroethane kg. 12.5%
2903 77 24 ---- T etrachlorodifluoroethane kg. 12.5%
2903 77 25 ---- Pentachlorofluoroethane kg. 12.5%
--- Chlorofluoropropanes:
2903 77 31 ---- Chloroheptafluoropropane kg. 12.5%
2903 77 32 ---- Dichlorohexafluoropropane kg. 12.5%
2903 77 33 ---- Trichloropentafluoropropane kg. 12.5%
2903 77 34 ---- T etrachlorotetrafluoropropane kg. 12.5%
2903 77 35 ---- Pentachlorotrifluoropropane kg. 12.5%
2903 77 36 ---- Hexachlorodifluoropropane kg. 12.5%
2903 77 37 ---- Heptachlorofluoropropane kg. 12.5%
2903 77 90 --- Other derivatives, perhalogenated only with kg. 12.5%
2903 78 00 -- Other perhalogenated derivatives kg. 12.5%
2903 79 00 -- Other kg. 12.5%
*Substituted vide sec. 67(b) of Finance Act 2006 (w.e.f. 1.1.2007)

(1) (2) (3) (4)
- Halogenated derivatives of cyclanic, cyclenic
or cycloterpenic
hydrocarbons :
2903 81 00 - - 1,2,3,4,5,6-Hexachlorocyclohexane [HCH (ISO)], kg. 12.5%
including lindane (ISO, INN)
2903 82 00 - - Aldrin (ISO), chlordane (ISO) kg. 12.5%
2903 89 00 - - Other kg. 12.5%
- Halogenated derivatives of aromatic hydrocarbons :
2903 91 - - Chlorobenzene, o-dichlorobenzene and p-dichlo-
robenzene:
2903 91 10 - - - Chlorobenzene ( monochloro) kg. 12.5%
2903 91 20 - -- o-dichlorobenzene (Orthodichlorobenzene) kg. 12.5%
2903 91 30 - - - p-dichlorobenzene (Paradichlorobenzene) kg. 12.5%
2903 92 - - Hexachlorobenzene (ISO) and DDT (ISO)
[clofenotane (INN), 1,1,1-trichloro-2,2-bis
(p-chlorophenyl) ethane]:
2903 92 10 - - - Hexachlorobenzene (ISO) kg. 12.5%
- - - DDT (ISO) [clofenotane (INN),1,1,1-trichloro-2,2-bis
(p-chlorophenyl) ethane]:
2303 92 21 - - - - DDT Technical 75 Wdp kg. 12.5%
2303 92 29 - -- - Other kg. 12.5%
2903 99 -- Other:
2903 99 10 --- Chlorofluorobenzene kg. 12.5%
2903 99 20 --- Benzalchloride (Benzyl dichloride) kg. 12.5%
2903 99 30 -- - Benzotrichloride kg. 12.5%
2903 99 40 -- - Benzylchloride kg. 12.5%
2903 99 50 - -- Parachlorotoluene (4-chloromethyl benzene) kg. 12.5%

2903 99 60 --- Naphthalene, chlorinated kg. 12.5%
2903 99 70 --- Chlorofluoro aniline kg. 12.5%
2903 99 90 -- - Other kg. 12.5%
2904 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF
HYDROCARBONS, WHETHER OR NOT HALOGENATED
2904 10 - Derivatives containing only sulpho groups, their
salts and ethyl esters :
2904 10 10 --- Benzene sulphonic acid kg. 12.5%
2904 10 20 --- 1,5 Napthelene disulphonic acid (Armstrongs acid) kg. 12.5%
2904 10 30 --- Napthelene sulphonic acid kg. 12.5%
2904 10 40 --- Vinyl sulphone kg. 12.5%
2904 10 90 --- Other kg. 12.5%
2904 20 - Derivatives containing only nitro or only
nitroso groups :
2904 20 10 --- Nitrobenzene kg. 12.5%

(1) (2) (3) (4)
2904 20 20 --- Meta dinitrobenzene kg. 12.5%
2904 20 30 --- Meta nitrotoluene kg. 12.5%
2904 20 40 --- Ortho nitrotoluene kg. 12.5%
2904 20 50 --- Para nitrotoluene kg. 12.5%
2904 20 60 --- Dinitrotoluene kg. 12.5%
2904 20 90 --- Other kg. 12.5%
2904 90 - Other :
2904 90 10 --- 2,5 dichloro nitrobenzene kg. 12.5%
2904 90 20 --- Dinitrochlorobenzene kg. 12.5%
2904 90 30 --- Meta nitrochlorobenzene kg. 12.5%
2904 90 40 --- Ortho nitrochlorobenzene kg. 12.5%
2904 90 50 --- Para nitrochlorobenzene kg. 12.5%
2904 90 60 --- 2-nitrochlorotoluene kg. 12.5%
2904 90 70 --- Sodium meta nitrobenzene sulphonate kg. 12.5%
2904 90 80 --- Chloropicrin (Trichloronitro-Methane) kg. 12.5%
2904 90 90 --- Other kg. 12.5%
II. ALCOHOLS AND THEIR
HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
2905 ACYCLIC ALCOHOLS AND THEIR HALOGENATED,
- Saturated monohydric alcohols :
2905 11 00 -- Methanol (methyl alcohol) kg. 12.5%
2905 12 -- Propan-1-ol (propyl alcohol) and propan-2-ol
(isopropyl alcohol) :
2905 12 10 --- Propyl alcohol kg. 12.5%
2905 12 20 --- Isopropyl alcohol kg. 12.5%
2905 13 00 -- Butan-1-ol (n-butyl alcohol) kg. 12.5%
2905 14 -- Other butanols :
2905 14 10 --- Ethambutol, ethambutol HCl kg. 12.5%
2905 14 20 --- Salbutamol sulphate kg. 12.5%
2905 14 30 --- Amino butanol kg. 12.5%
2905 14 90 --- Other kg. 12.5%
2905 16 -- Octanol (octyl alcohol) and isomers thereof :
2905 16 10 --- Dimethyl octanol kg. 12.5%
2905 16 20 --- 2-ethyl hexanol kg. 12.5%
2905 16 90 --- Other kg. 12.5%
2905 17 00 -- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol kg. 12.5%
(cetyl alcohol) and octadecan-1-ol
(stearyl alcohol)
2905 19 -- Other:
2905 19 10 --- 2-Butanol, 3, 3-dimethyl- kg. 12.5%
2905 19 90 --- Other kg. 12.5%
- Unsaturated monohydric alcohols :

(1) (2) (3) (4)
2905 22 -- Acyclic terpene alcohols :

2905 22 10 --- Citranellol kg. 12.5%
2905 22 20 --- Geraniol kg. 12.5%
2905 22 30 --- Linalool kg. 12.5%
2905 22 40 --- Rhodinol kg. 12.5%
2905 22 90 --- Other kg. 12.5%
2905 29 00 -- Other kg. 12.5%
- Diols :
2905 31 00 -- Ethylene glycol (ethanediol) kg. 12.5%
2905 32 00 -- Propylene glycol (propane-1,2-diol) kg. 12.5%
2905 39 -- Other :
2905 39 10 --- 1,4/1,3/2,3-butylene glycol kg. 12.5%
2905 39 90 --- Other kg. 12.5%
- Other polyhydric alcohols :
2905 41 00 -- 2- Ethyl-2-(hydroxymethyl) propane-1,3-diol kg. 12.5%
(trimethylolropane)
2905 42 -- Pentaerythritol :
2905 42 10 --- Dipentaerythritol kg. 12.5%
2905 42 90 --- Other kg. 12.5%
2905 43 00 -- Mannitol kg. 12.5%
2905 44 00 -- D-glucitol (Sorbitol) kg. 12.5%
2905 45 00 -- Glycerol kg. 12.5%
2905 49 00 -- Other kg. 12.5%
- Halogenated, sulphonated, nitrated or nitrosated
derivatives of acyclic alcohols :
2905 51 00 -- Ethchlorvynol (INN) kg. 12.5%
2905 59 00 -- Other kg. 12.5%
2906 CYCLIC ALCOHOLS AND THEIR HALOGENATED,
- Cyclanic, cyclenic or cycloterpenic :

2906 11 00 -- Menthol kg. 12.5%
2906 12 00 -- Cyclohexanol, methylcyclohexanols and kg. 12.5%
dimethylcyclohexanols
2906 13 -- Sterols and inositols :
2906 13 10 --- Cholesterol kg. 12.5%
2906 13 90 --- Other kg. 12.5%
2906 19 -- Other :
2906 19 10 --- Borneol kg. 12.5%
2906 19 90 --- Other kg. 12.5%
- Aromatic :
2906 21 00 -- Benzyl alcohol kg. 12.5%
2906 29 -- Other :
2906 29 10 --- Cinnamic alcohol kg. 12.5%

(1) (2) (3) (4)
2906 29 20 --- Phenylethyl alcohol kg. 12.5%
2906 29 90 --- Other kg. 12.5%
III.PHENOLS, PHENOL-ALCOHOLS,
AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
2907 PHENOLS; PHENOL-ALCOHOLS
- Monophenols :
2907 11 -- Phenol (hydroxybenzene) and its salts :
2907 11 10 --- Phenol, as pure carbolic acid kg. 12.5%
2907 11 90 --- Other kg. 12.5%
2907 12 -- Cresols and their salts :
2907 12 10 --- Para cresols (p-cresols) kg. 12.5%
2907 12 20 --- Cresylic acid kg. 12.5%
2907 12 90 --- Other kg. 12.5%
2907 13 00 -- Octylphenol, nonylphenol and their isomers; kg. 12.5%
salts thereof
2907 15 -- Naphthols and their salts :
2907 15 10 --- Alpha naphthols kg. 12.5%
2907 15 20 --- Beta naphthols kg. 12.5%
2907 15 90 --- Other kg. 12.5%
2907 19 -- Other :
2907 19 10 --- o-Phenyl phenols kg. 12.5%
2907 19 20 --- p-Phenyl phenols kg. 12.5%
2907 19 30 --- Thymol kg. 12.5%
2907 19 40 --- Para tertiary butyl phenol kg. 12.5%
2907 19 50 --- Alkyl phenols kg. 12.5%
2907 19 90 --- Other kg. 12.5%
- Polyphenols ; phenol-alcohols :
2907 21 00 -- Resorcinol and its salts kg. 12.5%
2907 22 00 -- Hydroquinone (quinol) and its salts kg. 12.5%
2907 23 00 -- 4,4 -isopropylidenediphenol kg. 12.5%
(bis-phenol A, diphenylolpropane) and its salts
2907 29 -- Other :
2907 29 10 --- 1,5- Dihydroxy naphthalene kg. 12.5%
2907 29 90 --- Other kg. 12.5%
2908 HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-
ALCOHOLS
- Derivatives containing only halogen substituents
and their salts:
2908 11 00 -- Pentachlorophenol (ISO) kg 12.5%

(1) (2) (3) (4)
2908 19 00 -- Other kg. 12.5%
- Other:
2908 91 00 -- Dinoseb (ISO) and its salts kg. 12.5%
2908 92 00 -- 4,6-Dinitro-o-cresol [DNOC (ISO)] and its salts kg. 12.5%
2908 99 -- Other :
2908 99 10 --- Para nitrophenol kg. 12.5%
2908 99 20 --- Musk xylol kg. 12.5%
2908 99 90 --- Other kg. 12.5%
IV. ETHERS, ALCOHOL PEROXIDES,
ETHER PEROXIDES, KETONE PEROXIDES,
EPOXIDES WITH A THREE-MEMBERED
RING, ACETALS AND HEMIACETALS, AND
THEIR HALOGENATED, SULPHONATED,
2909 ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHER-
ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER
PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT
CHEMICALLY DEFINED), AND THEIR HALOGENATED,
- Acyclic ethers and their halogenated,
sulphonated, nitrated or nitrosated derivatives :
2909 11 00 -- Diethyl ether kg. 12.5%
2909 19 00 -- Other kg. 12.5%
2909 20 00 - Cyclanic, cyclenic or cycloterpenic ethers kg. 12.5%
and their halogenated, sulphonated, nitrated
or nitrosated derivatives
2909 30 - Aromatic ethers and their halogenated,
--- Anisole and their derivatives :
2909 30 11 ---- 4-chloro-2-nitro anisole kg. 12.5%
2909 30 12 ---- Ortho nitro anisole kg. 12.5%
2909 30 19 ---- Other kg. 12.5%
2909 30 20 --- Diphenyl oxide kg. 12.5%
2909 30 30 --- Musk ambrette kg. 12.5%
2909 30 90 --- Other kg. 12.5%
- Ether-alcohols and their halogenated,
2909 41 00 -- 2,2-Oxydiethanol (diethylene glycol, digol) kg. 12.5%
2909 43 00 -- Monobutyl ethers of ethylene glycol or of kg. 12.5%
diethylene glycol
2909 44 00 -- Other monoalkylethers of ethylene glycol or of kg. 12.5%
diethylene glycol
2909 49 00 -- Other kg. 12.5%

(1) (2) (3) (4)
2909 50 - Ether-phenols, ether-alcohol-phenols and their
halogenated, sulphonated, nitrated or nitrosated
derivatives :
2909 50 10 --- Guaiacol kg. 12.5%
2909 50 20 --- Isoeugenol kg. 12.5%
2909 50 30 --- Potassium guaiacol sulphonate kg. 12.5%
2909 50 90 --- Other kg. 12.5%
2909 60 00 - Alcohol peroxides, ether peroxides, ketone kg. 12.5%
peroxides and their halogenated, sulphonated,
nitrated or nitrosated derivatives
2910 EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND
EXPOXYETHERS, WITH A THREE-MEMBERED RING, AND
THEIR HALOGENATED, SULPHONATED, NITRATED OR
2910 10 00 - Oxirane (ethylene oxide) kg. 12.5%
2910 20 00 - Methyloxirane (propylene oxide) kg. 12.5%
2910 30 00 - 1-chloro-2,3-expoxypropane (epichlorohydrin) kg. 12.5%
2910 40 00 - Dieldrin (ISO,INN) kg 12.5%
2910 90 00 - Other kg. 12.5%
2911 ACETALS AND HEMIACETALS, WHETHER OR NOT WITH
OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,
2911 00 - Acetals and hemiacetals, whether or not with
other oxygen function, and their halogenated,
2911 00 10 --- Acetals and hemiacetals, whether or not with kg. 12.5%
other oxygen function
2911 00 90 --- Other kg. 12.5%
V.ALDEHYDE-FUNCTION COMPOUNDS
2912 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN
FUNCTION; CYCLIC POLYMERS OF ALDEHYDES;
PARAFORMALDEHYDE
- Acyclic aldehydes without other oxygen function :
2912 11 00 -- Methanal (formaldehyde) kg. 12.5%
2912 12 00 -- Ethanal (acetaldehyde) kg. 12.5%
2912 19 -- Other :
2912 19 10 --- Crotonaldehyde kg. 12.5%
2912 19 20 --- Heptaldehyde (heptanal) kg. 12.5%
2912 19 30 --- Glyoxal kg. 12.5%
2912 19 90 --- Other kg. 12.5%
- Cyclic aldehydes without other oxygen function :
2912 21 00 -- Benzaldehyde kg. 12.5%
2912 29 -- Other :

(1) (2) (3) (4)
2912 29 10 --- Cinnamic aldehyde kg. 12.5%
2912 29 20 --- Phenyl acetaldehyde kg. 12.5%
2912 29 90 --- Other kg. 12.5%
- Aldehyde- alcohols, aldehyde-ethers, aldehyde-
phenols and aldehyde with other oxygen function:
2912 41 00 -- Vanillin (4-hydroxy - 3 - methoxybenzaldehyde) kg. 12.5%
2912 42 00 -- Ethylvanillin (3-ethoxy-4-hydroxy-benzaldehyde) kg. 12.5%
2912 49 -- Other :
2912 49 10 --- Anisic aldehyde (Anisaldehyde) kg. 12.5%
2912 49 20 --- Heliotropin (piperonyl aldehyde) kg. 12.5%
2912 49 30 --- Thiacetazone kg. 12.5%
2912 49 40 --- 3,4,5-trimethoxy-benzaldehyde kg. 12.5%
--- Other:
2912 49 91 ---- Aldehyde-alcohols kg. 12.5%
2912 49 99 ---- Other kg. 12.5%
2912 50 00 - Cyclic polymers of aldehydes kg. 12.5%
2912 60 00 - Paraformaldehyde kg. 12.5%
2913 HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES OF PRODUCTS OF HEADING
2912
2913 00 - Halogenated, sulphonated, nitrated or nitrosated
derivatives of products of heading 2912:
2913 00 10 --- Ortho-chloro-benzaldehyde kg. 12.5%
2913 00 90 --- Other kg. 12.5%
VI.KETONE-FUNCTION COMPOUNDS
AND QUINONE-FUNCTION COMPOUNDS
2914 KETONES AND QUINONES, WHETHER OR NOT WITH
OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,
- Acyclic ketones without other oxygen function :
2914 11 00 -- Acetone kg. 12.5%
2914 12 00 -- Butanone (methyl ethyl ketone) kg. 12.5%
2914 13 00 -- 4-methylpentan-2-one (methyl isobutyl ketone) kg. 12.5%
2914 19 -- Other :
2914 19 10 --- Isophoron kg. 12.5%
2914 19 90 --- Other kg. 12.5%
- Cyclanic, cyclenic or cycloterpenic ketones
without other oxygen function :
2914 21 -- Camphor :
2914 21 10 --- Omitted
2914 21 20 --- Omitted
2914 22 00 -- Cyclohexanone and methyl-cyclohexanones kg. 12.5%
2914 23 -- Ionones and methylionones :
2914 23 10 --- Beta-ionone kg. 12.5%

(1) (2) (3) (4)
2914 23 20 --- Pseudo ionone kg. 12.5%
2914 23 90 --- Other kg. 12.5%
2914 29 -- Other :
2914 29 10 --- L-caravone kg. 12.5%
--- Camphor:
2914 29 21 ---- Natural kg. 12.5%
2914 29 22 ---- Synthetic kg. 12.5%
2914 29 90 --- Other kg. 12.5%
- Aromatic ketones without other oxygen function :
2914 31 00 -- Phenylacetone (phenylpropan-2-one) kg. 12.5%
2914 39 -- Other :
2914 39 10 --- Aceto phenone kg. 12.5%
2914 39 20 --- Benzanthrone kg. 12.5%
2914 39 30 --- Benzophenone kg. 12.5%
2914 39 40 --- Dibenzanthrone (violanthrone) kg. 12.5%
2914 39 90 --- Other kg. 12.5%
2914 40 00 - Ketone-alcohols and ketone-aldehydes kg. 12.5%
2914 50 00 - Ketone-phenols and ketones with other kg. 12.5%
oxygen function
- Quinones :
2914 61 00 -- Anthraquinone kg. 12.5%
2914 69 -- Other :
2914 69 10 --- 1,4- dihydroxy anthraquinone (quinizarin) kg. 12.5%
2914 69 20 --- Methyl anthraquinone kg. 12.5%
2914 69 90 --- Other kg. 12.5%
2914 70 - Halogenated, sulphonated, nitrated or
nitrosated derivatives :
2914 70 10 --- 1-chloro anthraquinone kg. 12.5%
2914 70 20 --- Musk ketone kg. 12.5%
2914 70 90 --- Other kg. 12.5%
VII.CARBOXYLIC ACIDS AND THEIR
ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS AND THEIR
HALOGENATED, SULPHONATED,
2915 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND
THEIR ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS; THEIR HALOGENATED, SULPHONATED,
- Formic acid, its salts and esters:
2915 11 00 -- Formic acid kg. 12.5%
2915 12 -- Salts of formic acid:
2915 12 10 --- Sodium formate kg. 12.5%

(1) (2) (3) (4)
2915 12 90 --- Other kg. 12.5%
2915 13 00 -- Esters of formic acid kg. 12.5%
- Acetic acid and its salts; acetic anhydride :
2915 21 00 -- Acetic acid kg. 12.5%
2915 24 00 -- Acetic anhydride kg. 12.5%
2915 29 -- Other :
2915 29 10 --- Calcium acetate kg. 12.5%
2915 29 20 --- Magnesium acetate kg. 12.5%
2915 29 30 --- Manganese acetate kg. 12.5%
2915 29 90 --- Other kg. 12.5%
- Esters of acetic acid :
2915 31 00 -- Ethyl acetate kg. 12.5%
2915 32 00 -- Vinyl acetate kg. 12.5%
2915 33 00 -- n-Butyl acetate kg. 12.5%
2915 36 00 -- Dinoseb (ISO) acetate kg. 12.5%
2915 39 -- Other :
2915 39 10 --- Benzyl acetate kg. 12.5%
2915 39 20 --- Bornyl acetate and iso bornyl acetate kg. 12.5%
2915 39 30 --- Linalyl acetate kg. 12.5%
2915 39 40 --- Methyl acetate kg. 12.5%
2915 39 50 --- Phenyl propyl acetate kg. 12.5%
2915 39 60 --- Terpinyl acetate kg. 12.5%
2915 39 90 --- Other kg. 12.5%
2915 40 - Mono-, di- or trichloroacetic acids, their salts
and esters :
2915 40 10 --- Monochloroacetic acid, their salts and esters kg. 12.5%
2915 40 20 --- Dichloroacetic acid, their salts and esters kg. 12.5%
2915 40 30 --- Trichloroacetic acid, their salts and esters kg. 12.5%
2915 50 00 - Propionic acid, its salts and esters kg. 12.5%
2915 60 - Butanoic acids, pentanoic acids, their salts and
esters :
2915 60 10 --- Butanoic acids, their salts and esters kg. 12.5%
2915 60 20 --- Pentanoic acids, their salts and esters kg. 12.5%
2915 70 - Palmitic acid, stearic acid, their salts and esters :
2915 70 10 --- Palmitic acid kg. 12.5%
2915 70 20 --- Stearic acid kg. 12.5%
2915 70 30 --- Glycerol monostearate kg. 12.5%
2915 70 40 --- H.C.O. Fatty acid (including 12-hydroxy stearic acid) kg. 12.5%
2915 70 50 --- D.C.O. Fatty acid kg. 12.5%
2915 70 90 --- Other kg. 12.5%
2915 90 - Other :
2915 90 10 --- Acetyl chloride kg. 12.5%
2915 90 20 --- Octoic acid (caprylic acid) kg. 12.5%
2915 90 30 --- Hexoic acid (caproic acid) kg. 12.5%

(1) (2) (3) (4)
2915 90 90 --- Other kg. 12.5%
2916 UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS,
CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES,
HALIDES, PEROXIDES AND PEROXYACIDS; THEIR
HALOGENATED, SULPHONATED, NITRATED OR
- Unsaturated acyclic monocarboxylic acids, their

anhydrides, halides, peroxides, peroxyacids and
their derivatives:
2916 11 00 -- Acrylic acid and its salts kg. 12.5%
2916 12 -- Esters of acrylic acid :
2916 12 10 --- Butyl acrylate kg. 12.5%
2916 12 90 --- Other kg. 12.5%
2916 13 -- Methacrylic acid and its salts :
2916 13 10 --- Methacrylic acid kg. 12.5%
2916 13 20 --- Salts of methacrylic acid kg. 12.5%
2916 14 00 -- Esters of methacrylic acid kg. 12.5%
2916 15 -- Oleic, linoleic or linolenic acids, their salts
and esters :
2916 15 10 --- Oleic acid kg. 12.5%
2916 15 90 --- Other kg. 12.5%
2916 16 00 -- Binapacryl (ISO) kg. 12.5%
2916 19 -- Other :
2916 19 10 --- Undecylenic acid kg. 12.5%
2916 19 20 --- Bismuth compounds of unsaturated acyclic kg. 12.5%
monoacids
2916 19 30 --- Potassium compounds of unsaturated acyclic kg. 12.5%
monoacids
2916 19 40 --- Sodium compounds of unsaturated acyclic kg. 12.5%
monoacids
2916 19 50 --- Esters of unsaturated acyclic monoacids not kg. 12.5%
elsewhere specified
2916 19 60 --- Sorbic acid kg. 12.5%
2916 19 90 --- Other kg. 12.5%
2916 20 00 - Cyclanic, cyclenic or cycloterpenic kg. 12.5%
monocarboxylic acids, their anhydrides, halides,
peroxides, peroxyacids and their derivatives
- Aromatic monocarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives :
2916 31 -- Benzoic acid, its salts and esters :
2916 31 10 --- Benzoic acid kg. 12.5%
2916 31 20 --- Benzyl benzoate kg. 12.5%
2916 31 30 --- Methyl benzoate kg. 12.5%
2916 31 40 --- Sodium benzoate kg. 12.5%

(1) (2) (3) (4)
2916 31 50 --- Benzocaine (ethylpara-amino benzoate) kg. 12.5%
2916 31 60 --- Orthochloro benzoic acid kg. 12.5%
2916 31 90 --- Other kg. 12.5%
2916 32 00 -- Benzoyl peroxide and benzoyl chloride kg. 12.5%
2916 34 00 -- Phenylacetic acid and its salts kg. 12.5%
2916 35 00 -- Omitted
2916 36 00 -- Omitted
2916 39 -- Other :
2916 39 10 --- Cinnamic acid kg. 12.5%
2916 39 20 --- Bismuth compounds of aromatic monoacids kg. 12.5%
2916 39 30 --- Potassium compounds of aromatic monoacids kg. 12.5%
2916 39 40 --- Sodium compounds of aromatic monoacids kg. 12.5%
2916 39 50 --- Esters of aromatic monoacids not elsewhere kg. 12.5%
specified
2916 39 90 --- Other kg. 12.5%
2917 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,
PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,
- Acyclic polycarboxylic acids, their anhydrides,

halides, peroxides, peroxyacids and their
derivatives :
2917 11 -- Oxalic acid, its salts and esters :
2917 11 10 --- Oxalic acid kg. 12.5%
2917 11 20 --- Calcium oxalate kg. 12.5%
2917 11 30 --- Strontium oxalate kg. 12.5%
2917 11 40 --- Diethyl oxalate kg. 12.5%
2917 11 90 --- Other kg. 12.5%
2917 12 00 -- Adipic acid, its salts and esters kg. 12.5%
2917 13 00 -- Azelaic acid, sebacic acid, their salts and esters kg. 12.5%
2917 14 00 -- Maleic anhydride kg. 12.5%
2917 19 -- Other :
2917 19 10 --- Maleic acid kg. 12.5%
2917 19 20 --- Malonic acid kg. 12.5%
2917 19 30 --- Succinic acid kg. 12.5%
2917 19 40 --- Ferrous fumarate kg. 12.5%
2917 19 50 --- Fumaric acid kg. 12.5%
2917 19 60 --- Itaconic acid kg. 12.5%
2917 19 70 --- Ethoxy methylene malonate, diethyl malonate kg. 12.5%
2917 19 90 --- Other kg. 12.5%
2917 20 00 - Cyclanic, cyclenic or cycloterpenic, polycaroxylic kg. 12.5%
acids, their anhydrides, halides, peroxides,
peroxyacids and their derivatives

(1) (2) (3) (4)
- Aromatic polycarboxylic acids, their anhydrides,

derivatives :
2917 32 00 -- Dioctyl orthophthalates kg. 12.5%
2917 33 00 -- Dinonyl or didecyl orthophthalates kg. 12.5%
2917 34 00 -- Other esters of orthophthalic acid kg. 12.5%
2917 35 00 -- Phthalic anhydride kg. 12.5%
2917 36 00 -- Terephthalic acid and its salts kg. 12.5%
2917 37 00 -- Dimethyl terephthalate kg. 12.5%
2917 39 -- Other:
2917 39 10 --- Dibutyl phthalate kg. 12.5%
2917 39 20 --- Dioctyl phthalate kg. 12.5%
2917 39 30 --- Phthalic acid kg. 12.5%
2917 39 40 --- Dimethyl phthalate kg. 12.5%
2917 39 50 --- Trimellitic anhydride kg. 12.5%
2917 39 60 --- Isophthalic acid kg. 12.5%
2917 39 90 --- Other kg. 12.5%
2918 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION
AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS; THEIR HALOGENATED, SULPHONATED,
- Carboxylic acids with alcohol function, but

without other oxygen function, their anhydrides,
derivatives:
2918 11 -- Lactic acid, its salts and esters :
2918 11 10 --- Lactic acid kg. 12.5%
2918 11 20 --- Calcium lactate kg. 12.5%
2918 11 90 --- Other kg. 12.5%
2918 12 00 -- Tartaric acid kg. 12.5%
2918 13 -- Salts and esters of tartaric acid :
2918 13 10 --- Potassium bitartrate kg. 12.5%
2918 13 20 --- Metroprolol tartrate kg. 12.5%
2918 13 90 --- Other kg. 12.5%
2918 14 00 -- Citric acid kg. 12.5%
2918 15 -- Salts and esters of citric acid :
2918 15 10 --- Potassium citrate kg. 12.5%
2918 15 20 --- Sodium citrate kg. 12.5%
2918 15 30 --- Bismuth citrate kg. 12.5%
2918 15 40 --- Disodium hydrogen citrate kg. 12.5%
2918 15 50 --- Ferric ammonium citrate kg. 12.5%
2918 15 90 --- Other kg. 12.5%
2918 16 -- Gluconic acid, its salts and esters :

(1) (2) (3) (4)
2918 16 10 --- Calcium gluconate kg. 12.5%
2918 16 20 --- Ferrous gluconate kg. 12.5%
2918 16 90 --- Other kg. 12.5%
*2918 18 00 -- Chlorobenzilate (ISO) kg. 12.5%
2918 19 -- Other:
2918 19 10 --- Benzeneacetic aid, alpha-hydroxy-alpha-phenyl- kg. 12.5%
2918 19 90 --- Other kg. 12.5%
- Carboxylic acids with phenol function but
without other oxygen function, their
anhydrides, halides, peroxides, peroxyacids
and their derivatives :
2918 21 -- Salicylic acid and its salts :
2918 21 10 --- Salicylic acid kg. 12.5%
2918 21 20 --- Sodium salicylate kg. 12.5%
2918 21 90 --- Other kg. 12.5%
2918 22 00 -- O-Acetylsalicylic acid, its salts and esters kg. 12.5%
2918 23 -- Other esters of salicylic acid and their salts :
2918 23 10 --- Methyl salicylate kg. 12.5%
2918 23 20 --- Amino salicylate kg. 12.5%
2918 23 30 --- Salicylamide kg. 12.5%
2918 23 90 --- Other kg. 12.5%
2918 29 -- Other :
2918 29 10 --- Gallic acid kg. 12.5%
2918 29 20 --- Beta hydroxy napthoic acid kg. 12.5%
2918 29 30 --- Propyl gallate kg. 12.5%
2918 29 90 --- Other kg. 12.5%
2918 30 - Carboxylic acids with aldehyde or ketone
function but without other oxygen function,
their anhydrides, halides, peroxides,
peroxyacids and their derivatives :
2918 30 10 --- Levulinic acid kg. 12.5%
2918 30 20 --- Ethyl aceto acetate (acetoacetic ester) kg. 12.5%
2918 30 30 --- Nalidixic acid kg. 12.5%
2918 30 40 --- Methyl aceto acetate kg. 12.5%
2918 30 90 --- Other kg. 12.5%
- Other:
2918 91 00 -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), kg. 12.5%
its salts and esters
2918 99 00 -- Other kg. 12.5%
VIII.ESTERS OF INORGANIC ACIDS OF
NON-METALS AND THEIR SALTS, AND
THEIR HALOGENATED, SULPHONATED,

(1) (2) (3) (4)
2919 PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING
LACTO PHOSPHATE; THEIR HALOGENATED, SULPHONATED,
2919 10 00 - Tris (2,3-dibromopropyl) phosphate kg. 12.5%
2919 90 - Other:
2919 90 10 --- Glycerophosphoric acid kg. 12.5%
2919 90 20 --- Calcium glycerophosphate kg. 12.5%
2919 90 30 --- Iron glycerophosphate kg. 12.5%
2919 90 40 --- Sodium glycerophosphate kg. 12.5%
2919 90 50 --- Tricresyl phosphate kg. 12.5%
2919 90 90 --- Other kg. 12.5%
2920 ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS
(EXCLUDING ESTERS OF HYDROGEN ALLIEDS AND THEIR
SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
- Thiophosphoric esters (phosphorothioates)
and their salts; their halogenated, sulphonated,
nitrated or nitrosated derivatives :
2920 11 00 -- Parathion (ISO) and parathion-methyl (ISO)
(methylparathion) kg. 12.5%
2920 19 -- Other :
2920 19 10 Omitted
2920 19 20 --- Thiophosphoric ester (phosphorothioates) kg. 12.5%
and their salts; their halogenated, sulphonated,
nitrated or nitorsated derivatives
2920 19 90 --- Other kg 12.5%
2920 90 - Other :
2920 90 10 --- Diethyl sulphate kg. 12.5%
2920 90 20 --- Dimethyl sulphate kg. 12.5%
2920 90 30 --- Tris (2,3 Di-bromopropyl) phosphate kg. 12.5%
--- Other:
2920 90 41 ---- Trimethyl Phosphite kg. 12.5%
2920 90 42 ---- Triethyl Phosphite kg. 12.5%
2920 90 43 ---- Dimethyl Phosphite kg. 12.5%
2920 90 45 Omitted
2920 90 47 Omitted
2920 90 48 Omitted
2920 90 51 Omitted
2920 90 52 Omitted
2920 90 53 Omitted
2920 90 54 Omitted
2920 90 55 Omitted
2920 90 56 Omitted
2920 90 57 Omitted

(1) (2) (3) (4)
2920 90 58 Omitted
2920 90 61 Omitted
2920 90 62 Omitted
2920 90 63 Omitted
2920 90 64 Omitted
2920 90 65 Omitted
2920 90 66 Omitted
2920 90 99 ---- Other kg. 12.5%
IX.NITROGEN-FUNCTION COMPOUNDS
2921 AMINE- FUNCTION COMPOUNDS
- Acyclic monoamines and their derivatives; salts
thereof :
2921 11 -- Methylamine, di- or trimethylamine and their salts :
2921 11 10 --- Dimethyl formide kg. 12.5%
2921 11 90 --- Other kg. 12.5%
2921 19 -- Other:
--- 2-Chloro N, N-Di-isopropyl ethylamine and
Ethanamine,
2-Chloro-N, N-dimethyl:
"N, N-Diethyl Amino ethyl Chloride Hydrochloride,
Di-Methyl Amino ethylchloride Hydrochloride:
2921 19 11 ---- 2-Chloro, N, N-Di-isopropyl ethylamine kg. 12.5%
2921 19 12 ---- N,N-Diethyl amino ethyl chloride hydrochloride kg. 12.5%
2921 19 13 ---- Di-methyl amino ethyl chloride hydrochloride kg. 12.5%
2921 19 14 ---- Ethanamine, 2-Chloro-N, N-dimethyl kg. 12.5%
2921 19 90 ---- Other kg. 12.5%
- Acyclic polyamines and their derivatives; salts
thereof :
2921 21 00 -- Ethylenediamine and its salts kg. 12.5%
2921 22 00 -- Hexamethylenediamine and its salts kg. 12.5%
2921 29 -- Other :
2921 29 10 --- Hexamethylene tetramine (hexamine) not put kg. 12.5%
up as fuel or medicament
2921 29 20 --- Trimethylene triniframine kg. 12.5%
2921 29 90 --- Other kg. 12.5%
2921 30 - Cyclanic, cyclenic or cycloterpenic mono or
polyamines, and their derivatives; salts thereof :
2921 30 10 --- Cyclohexylamine kg. 12.5%
2921 30 90 --- Other kg. 12.5%
- Aromatic monoamines and their derivatives;
salts thereof :
2921 41 -- Aniline and its salts :
2921 41 10 --- Aniline kg. 12.5%

(1) (2) (3) (4)
2921 41 20 --- Aniline hydrochloride kg. 12.5%
2921 41 90 --- Other kg. 12.5%
2921 42 -- Aniline derivatives and their salts :
--- Para chloroaniline, ortho chloro
paranitroaniline, dichloroaniline, 2, 6-dichloro
paranitroaniline, 2-4-5-trichloroaniline :
2921 42 11 ---- Para chloroaniline kg. 12.5%
2921 42 12 ---- Ortho chloro paranitroaniline kg. 12.5%
2921 42 13 ---- Dichloroaniline kg. 12.5%
2921 42 14 ---- 2, 6-dichloro paranitroaniline kg. 12.5%
2921 42 15 ---- 2-4-5-trichloroaniline kg. 12.5%
--- Benzyl ethyl aniline, ethyl aniline,
diethylaniline, dimethylaniline, meta
nitroaniline, Para nitroaniline :
2921 42 21 ---- Benzyl ethyl aniline kg. 12.5%
2921 42 22 ---- Diethylaniline kg. 12.5%
2921 42 23 ---- Dimethylaniline kg. 12.5%
2921 42 24 ---- Ethyl aniline kg. 12.5%
2921 42 25 ---- Meta nitroaniline kg. 12.5%
2921 42 26 ---- Para nitroaniline kg. 12.5%
--- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl
aniline sulphuric acid, metanillic acid (meta
amino benzene sulphonic acid), Sulphanillic
acid (para aminobenzene sulphonic acid para
aniline sulphonic acid), Ethyl hydroxy
ethylaniline, Methyl dopa (1-alpha methyl-3,
4-dihydroxyphenylaniline) :
2921 42 31 ---- 2-amino 3, 5 xylne sulphonic acid kg. 12.5%
2921 42 32 ---- Benzyl ethyl aniline sulphonic acid kg. 12.5%
2921 42 33 ---- Metanillic acid (meta amino benzene sulphonic kg. 12.5%
acid)
2921 42 34 ---- Sulphanillic acid (para aminobenzene sulphonic kg. 12.5%
acid para aniline sulphonic acid)
2921 42 35 ---- Ethyl hydroxy ethylaniline kg. 12.5%
2921 42 36 ---- Methyl dopa kg. 12.5%
(1-alpha methyl-3, 4-dihydroxyphenylaniline)
2921 42 90 --- Other kg. 12.5%
2921 43 -- Toluidines and their derivatives; salts thereof :
2921 43 10 --- Diethyl toluidine kg. 12.5%
2921 43 20 --- Dimethyl toluidine kg. 12.5%
2921 43 30 --- Ortho toluidine kg. 12.5%
2921 43 40 --- Meta toluidine kg. 12.5%
2921 43 50 --- Para toluidine kg. 12.5%
(1) (2) (3) (4)
2921 43 60 --- 2-Chloro-5-toluidine-4-sulphonic acid kg. 12.5%
2921 43 70 --- 2-Chloro-4-toluidine-5-sulphonic acid kg. 12.5%
(sodium salt)
2921 43 80 --- 4-Toluidine-3-sulphonic acid kg. 12.5%
2921 43 90 --- Other kg. 12.5%
2921 44 -- Diphenylamine and its derivatives; salts thereof :
2921 44 10 --- Diphenylamine kg. 12.5%
2921 44 90 --- Other kg. 12.5%
2921 45 -- 1-Naphthylamine (alpha-naphthylamine), 2-
Naphthylamine (betanaph thylamine) and their
derivatives; salts thereof :
--- Alpha naphthylamine, Phenyl alpha
naphthylamine, Phenyl beta naphthylamine,
Amino F-acid, Aminolineli-R-acid, Sodium
naphthionate :
2921 45 11 ---- Alpha naphthylamine kg. 12.5%
2921 45 12 ---- Phenyl alpha naphthylamine kg. 12.5%
2921 45 13 ---- Phenyl beta naphthylamine kg. 12.5%
2921 45 14 ---- Amino F-acid kg. 12.5%
2921 45 15 ---- Aminolineli-R-acid kg. 12.5%
2921 45 16 ---- Sodium naphthionate kg. 12.5%
--- Bronners acid (2-naphthylamine-6-sulphonic
acid), cleves acid (1-naphthylamine-6-
sulphonic acid), epsilon acid (1-
naphthylamine-3,8-disulphonic acid), kochs
acid (1-naphthylamine-3,6,8-trisulphonic acid),
Laurents acid (1-naphthylamine-5-sulphonic
acid), tobias acid (2-naphthylamine-1-
sulphonic acid) :
2921 45 21 ---- Bronners acid (2-naphthylamine-6-sulphonic acid) kg. 12.5%
2921 45 22 ---- Cleves acid (1-naphthylamine-6-sulphonic acid) kg. 12.5%
2921 45 23 ---- Epsilon acid (1-naphthylamine-3,8-disulphonic acid) kg. 12.5%
2921 45 24 ---- Kochs acid (1-naphthylamine-3,6,8-trisulphonic kg. 12.5%
acid)
2921 45 25 ---- Laurents acid (1-naphthylamine-5-sulphonic acid) kg. 12.5%
2921 45 26 ---- Tobias acid (2-naphthylamine-1-sulphonic acid) kg. 12.5%
--- Naphthionic acid (1-naphthylamine-4-
sulphonic acid), Para tolyl peri acid (para
tolyl-1-naphthylamine-8-sulphonic acid),
phenyl peri acid (phenyl-1-naphthylamine-8-
sulphonic acid) :
2921 45 31 ---- Naphthionic acid (1-naphthylamine-4-sulphonic kg. 12.5%
acid)
2921 45 32 ---- Para tolyl peri acid (para tolyl-1-naphthylamine- kg. 12.5%
8-sulphonic acid)

(1) (2) (3) (4)
2921 45 33 ---- Phenyl peri acid (phenyl-1-naphthylamine- kg. 12.5%
8-sulphonic acid)
2921 45 90 --- Other kg. 12.5%
2921 46 00 -- Amfetamine (INN), benzfetamine (INN) kg. 12.5%
dexamfetamine (INN), etilamfetamine (INN)
fencamfamin(INN), lefetamine (INN),
levamfetamine (INN), mefenorex (INN) and
phentermine (INN); salts thereof
2921 49 -- Other :
2921 49 10 --- Xylidines kg. 12.5%
2921 49 90 --- Other kg. 12.5%
- Aromatic polyamines and their derivatives;
salts thereof :
2921 51 -- o-, m-, p-Phenylenediamine, diaminotoluenes,
and their derivatives; salts thereof :
2921 51 10 --- O-phenylenediamine kg. 12.5%
2921 51 20 --- M-phenylenediamine (m-di aminobenzene) kg. 12.5%
2921 51 30 --- P-phenylenediamine kg. 12.5%
2921 51 40 --- O-diaminotoluene kg. 12.5%
2921 51 50 --- M-diaminotoluene kg. 12.5%
2921 51 60 --- P-diaminotoluene kg. 12.5%
2921 51 70 --- Para-amino acetanilide kg. 12.5%
2921 51 80 --- Meta toluylene diamine kg. 12.5%
2921 51 90 --- Other kg. 12.5%
2921 59 -- Other :
2921 59 10 --- Benzidine kg. 12.5%
2921 59 20 --- Benzidine dihydrochloride kg. 12.5%
2921 59 30 --- 3, 3 dichlorobenzidine dihydrochloride sulphate kg. 12.5%
2921 59 90 --- Other kg. 12.5%
2922 OXYGEN-FUNCTION AMINO-COMPOUNDS
- Amino-alcohols, other than those containing more
than one kind of oxygen function, their ethers and
esters; salts thereof :
2922 11 -- Monoethanolamine and its salts:
2922 11 10 --- Monoethanolamine kg. 12.5%
2922 11 90 ---- Other kg. 12.5%
2922 12 -- Diethanolamine and its salts
--- Ethyldiethanolamine and Methyldiethanolamine:
2922 12 10 ---- Diethanolamine kg. 12.5%
2922 12 90 ---- Other kg. 12.5%
2922 13 -- Triethanolamine and its salts kg. 12.5%
2922 13 10 --- Triethanolamine kg. 12.5%
2922 13 90 --- Other kg. 12.5%
2922 14 00 -- Dextropropoxyphene (INN) and its salts kg. 12.5%

(1) (2) (3) (4)
2922 19 -- Other :
2922 19 10 Omitted
2922 19 20 Omitted
2922 19 30 Omitted
2922 19 40 --- 2-Hydroxy N,N-Di-isopropyl Ethylamine kg. 12.5%
2922 19 50 --- Ethyldiethanolamine kg. 12.5%
2922 19 60 --- Methyldiethanolamine kg. 12.5%
2922 19 90 --- Other kg. 12.5%
- Amino-naphthols and other amino-phenols,
other than those containing more than one
kind of oxygen function, their ethers and
2922 21 -- Aminohydroxynaphthalene sulphonic acids
and their salts :
2922 21 10 --- Amino-g-acid kg. 12.5%
2922 21 20 --- Amino-j-acid kg. 12.5%
2922 21 30 --- 1-amino-2-naphthol-4-sulphonic acid kg. 12.5%
2922 21 40 --- Gamma acid kg. 12.5%
2922 21 50 --- J acid (2-amino-5-naphthol-7-sulphonic acid) kg. 12.5%
2922 21 60 --- H acid kg. 12.5%
2922 21 70 --- Ortho phenyl sulphonyl H-acid kg. 12.5%
2922 21 80 --- Chicago acid kg. 12.5%
2922 21 90 --- Other kg. 12.5%
2922 29 -- Other :
--- 2-amino 4-nitrophenol, Meta aminophenol, Para
aminophenol, Meta diethyl amino-phenol:
2922 29 11 ---- 2-amino 4-nitrophenol kg. 12.5%
2922 29 12 ---- Meta aminophenol kg. 12.5%
2922 29 13 ---- Para aminophenol kg. 12.5%
2922 29 14 ---- Meta diethyl amino-phenol kg. 12.5%
--- 2-amino-1-phenol-4-sulphonic acid, 6-nitro-O-
aminophenol-4-sulphonic acid, Phenyl gamma
acid (phenyl 2-amino-naphthol-6-sulphonic acid),
Phenyl J acid (phenyl-2-amino-8 naphthol-7-
sulphonic acid), S acid, peri acid (1-amino-8-
naphthol-4-4-sulphoxinic acid, 1-naphthylamine-
8-sulphonic acid), Meta-phenylene diamine-4-
sulphonic acid :
2922 29 21 ---- 2-amino-1-phenol-4-sulphonic acid kg. 12.5%
2922 29 22 ---- 6-nitro-O-aminophenol-4-sulphonic acid kg. 12.5%
2922 29 23 ---- Phenyl gamma acid (phenyl 2-amino-naphthol- kg. 12.5%
6-sulphonic acid)
2922 29 24 ---- Phenyl J acid (phenyl-2-amino-8 naphthol- kg. 12.5%
7-sulphonic acid)

(1) (2) (3) (4)
2922 29 25 ---- S acid, peri acid (1-amino-8-naphthol-4- kg. 12.5%
4-sulphoxinic acid, 1-naphthylamine-
8-sulphonic acid)
2922 29 26 ---- Meta-phenylene diamine-4-sulphonic acid kg. 12.5%
--- N-methyl-para-aminophenol sulphate (motol),2,
5 dimethoxy aniline, Para acetyl aminophenol
(paracetamol), Para cresidine, Picramic acid (T-
grade) :
2922 29 31 ---- N-methyl-para-aminophenol sulphate (motol) kg. 12.5%
2922 29 32 ---- 2, 5 dimethoxy aniline kg. 12.5%
2922 29 33 ---- Para acetyl aminophenol (paracetamol) kg. 12.5%
2922 29 34 ---- Para cresidine kg. 12.5%
2922 29 35 ---- Picramic acid (T-grade) kg. 12.5%
2922 29 90 --- Other kg. 12.5%
- Amino-aldehydes, amino-ketones and amino-
quinones, other than those containing more than
one kind of oxygen function; salts thereof :
2922 31 00 -- Amfepramone (INN) and salts thereof kg. 12.5%
2922 39 00 -- Other kg. 12.5%
- Amino-acids, other than those containing more
than one kind of oxygen function, and their
2922 41 00 -- Lysine and its esters; salts thereof kg. 12.5%
2922 42 -- Glutamic acid and its salts :
2922 42 10 --- Glutamic acid kg. 12.5%
2922 42 20 --- Monosodium glutamate (aginamoto) kg. 12.5%
2922 42 90 --- Other kg. 12.5%
2922 43 00 -- Anthranilic acid and its salts kg. 12.5%
2922 44 00 -- Tilidine (INN) and its salts kg. 12.5%
2922 49 -- Other :
2922 49 10 --- Amino acetic acid (glycine) kg. 12.5%
2922 49 20 --- N-methyl taurine kg. 12.5%
2922 49 90 --- Other kg. 12.5%
2922 50 - Amino-alcohol-phenols, amino-acid-phenols
and other amino-compounds with oxygen
function :
--- Para-amino-salicylic acid, Methyl anthranilate,
Procaine hydrochloride, Amino anisic acid
anilide,L-tyrosine (p-hydroxyphenyl amine) :
2922 50 11 ---- Para-amino-salicylic acid kg. 12.5%
2922 50 12 ---- Methyl anthranilate kg. 12.5%
2922 50 13 ---- Procaine hydrochloride kg. 12.5%
2922 50 14 ---- Amino anisic acid anilide kg. 12.5%

(1) (2) (3) (4)
2922 50 15 ---- L-tyrosine (p-hydroxyphenyl amine) kg. 12.5%
--- Frusemide, aminodial, N-acetyl anthranilic
acid, domperidone :
2922 50 21 ---- Frusemide kg. 12.5%
2922 50 22 ---- Aminodial kg. 12.5%
2922 50 23 ---- N-acetyl anthranilic acid kg. 12.5%
2922 50 24 ---- Domperidone kg. 12.5%
2922 50 90 --- Other kg. 12.5%
2923 QUATERNARY AMMONIUM SALTS AND HYDROXIDES;
LECITHINS AND OTHER PHOSPHOAMINOLIPIDS, WHETHER
OR NOT CHEMICALLY DEFINED
2923 10 00 - Choline and its salts kg. 12.5%
2923 20 - Lecithins and other phosphoaminolipids :
2923 20 10 --- Lecithins kg. 12.5%
2923 20 90 --- Other kg. 12.5%
2923 90 00 - Other kg. 12.5%
2924 CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-
FUNCTION COMPOUNDS OF CARBONIC ACID
- Acyclic amides (including acyclic carbamates)
2924 11 00 -- Meprobamate (INN) kg. 12.5%
2924 12 00 -- Fluoroacetamide (ISO), monocrotophos (ISO) kg. 12.5%
and phosphamidon(ISO)
2924 19 00 -- Other kg. 12.5%
- Cyclic amides (including cyclic carbamates)
2924 21 -- Ureines and their derivatives; salts thereof :
2624 21 10 --- Diethyl diphenyl urea kg. 12.5%
2924 21 20 --- Dimethyl diphenyl urea (zentralin) kg. 12.5%
2924 21 30 --- Parachloro benzene sulphonyl urea kg. 12.5%
2924 21 90 --- Other kg. 12.5%
2924 23 00 -- 2-Acetamidobenzoic acid (N-acetylanthranilic kg. 12.5%
acid) and its salts
2924 24 00 -- Ethinamate (INN) kg. 12.5%
2924 29 -- Other :
2924 29 10 --- Acetanilide kg. 12.5%
2924 29 20 --- Aceto acetanilide kg. 12.5%
2924 29 30 --- Aceto acetic ortho chloranilide kg. 12.5%
2924 29 40 --- Aceto acetic para chloranilide kg. 12.5%
2924 29 50 --- Phenyl acetamide kg. 12.5%
2924 29 60 --- Pyrazinamide (pyrazine carboxamide) kg. 12.5%
2924 29 90 --- Other kg. 12.5%

(1) (2) (3) (4)
2925 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING
SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION
COMPOUNDS
- Imides and their derivatives; salts thereof :
2925 11 00 -- Saccharin and its salts kg. 12.5%
2925 12 00 -- Glutethimide (INN) kg. 12.5%
2925 19 00 -- Other kg. 12.5%
- Imines and their derivatives; salts thereof :
2925 21 00 -- Chlordimeform (ISO) kg 12.5%
2925 29 -- Other:
2925 29 10 --- Guanidine nitrate kg. 12.5%
2925 29 90 --- Other kg. 12.5%
2926 NITRILE-FUNCTION COMPOUNDS
2926 10 00 - Acrylonitrile kg. 12.5%
2926 20 00 - 1-Cyanoguanidine (dicyandiamide) kg. 12.5%
2926 30 00 - Fenproporex (INN) and its salts kg. 12.5%
2926 90 00 - Other kg. 12.5%

2927 DIAZO-, AZO- OR AZOXY-COMPOUNDS
2927 00 - Diazo-, azo- or azoxy- compounds :
2927 00 10 --- Para amino-azo-benzene kg. 12.5%
2927 00 90 --- Other kg. 12.5%
2928 ORGANIC DERIVATIVES OF HYDRAZINE OR OF
HYDROXYLAMINE
2928 00 - Organic derivatives of hydrazine or of
hydroxylamine :
2928 00 10 --- Isoniazid kg. 12.5%
2928 00 90 --- Other kg. 12.5%
2929 COMPOUNDS WITH OTHER NITROGEN FUNCTION
2929 10 - Isocyanates :
2929 10 10 --- Phenyl isocyanate kg. 12.5%
2929 10 20 --- Toluene di-isocyanate kg. 12.5%
2929 10 90 --- Other kg. 12.5%
2929 90 - Other
2929 90 10 --- N,N-Diethylphosphoramidic dichloride kg. 12.5%
2929 90 20 --- N,N-Diisopropylphosphoramidic dichloride kg. 12.5%
2929 90 30 --- N,N-Dipropylphosphoramidic dichloride kg. 12.5%
2929 90 40 --- N,N-Dimethylphosphoramidic dichloride kg. 12.5%
2929 90 50 --- Diethyl N,N-Dimethylphosphoramidate kg. 12.5%
2929 90 60 --- Phosphoramidic acid, diethyl, dimethylester kg. 12.5%
2929 90 90 --- Other kg. 12.5%

(1) (2) (3) (4)
X. ORGANO-INORGANIC COMPOUNDS,
HETEROCYCLIC COMPOUNDS, NUCLEIC
ACIDS AND THEIR SALTS, AND
SULPHONAMIDES
2930 ORGANO-SULPHUR COMPOUNDS
2930 20 00 - Thiocarbamates and dithiocarbamates kg. 12.5%
2930 30 00 - Thiuram mono-, di or tetrasulphides kg. 12.5%
2930 40 00 - Methionine kg. 12.5%
2930 50 00 - Captafol (ISO) and methamidophos (ISO) kg 12.5%
2930 90 - Other :
2930 90 10 --- Thiourea (sulphourea) kg. 12.5%
2930 90 20 --- Calcium salts of methionine kg. 12.5%
2930 90 30 --- Thio sulphonic acid kg. 12.5%
2930 90 40 --- L-cystine (alpha-amino beta-thiopropionic acid)- kg. 12.5%
sulphur containing amino acid
2930 90 50 --- Sulphinic acid kg. 12.5%
2930 90 60 --- Sulphoxide kg. 12.5%
2930 90 70 --- Mercaptan kg. 12.5%
2930 90 80 --- Allyl isothiocyanate kg. 12.5%
--- Other :
2930 90 91 ---- Ethanol, 2,2'-thiobis- kg. 12.5%
2930 90 92 ---- Di-Methyl Amino ethanethiol kg. 12.5%
2930 90 93 ---- Di-Methyl Amino ethanethiol Hydrochloride kg. 12.5%
2930 90 94 ---- Diethyl amino ethanethiol kg. 12.5%
2930 90 95 ---- Di-ethyl Amino ethanethiol hydrochloride kg. 12.5%
2930 90 96 ---- O-Ethyl S-phenyl ethylphosphono-thiolothionate kg. 12.5%
(fonofos)
2930 90 97 ---- Phosphorothioic acid, S[2-(diethyl amino) ethyl] O, kg. 12.5%
O-Diethyl ester
2930 90 99 ---- Other kg. 12.5%
2931 OTHER ORGANO-INORGANIC COMPOUNDS
2931 10 - Tetramethyl lead and tetraethyl lead:
2931 10 10 --- Tetramethyl lead kg. 12.5%
2931 10 20 --- Tetraethyl lead kg. 12.5%
2931 20 00 - Tributyltin compounds kg. 12.5%
2931 90 - Other:
2931 90 10 --- Organo arsenic compounds kg. 12.5%
2931 90 90 --- Other kg. 12.5%
2932 Heterocyclic compounds with oxygen hetero-
atom (s) only
- Compounds containing an unfused furan ring
(whether or not hydrogenated) in the structure :
2932 11 00 -- Tetrahydrofuran kg. 12.5%
2932 12 00 -- 2-Furaldehyde (furfuraldehyde) kg. 12.5%

(1) (2) (3) (4)
2932 13 00 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol kg. 12.5%
2932 19 -- Other :
2932 19 10 --- Hydroxy dibenzfuran carboxylic acid kg. 12.5%
- Other :
2932 19 90 -- - Other kg. 12.5%
2932 20 - Lactones:
2932 20 10 --- Coumarin, methylcoumarins and ethylcoumarins kg. 12.5%
2932 20 20 --- Phenolphthalein kg. 12.5%
2932 20 90 -- - Other kg. 12.5%
2932 91 00 -- Isosafrole kg. 12.5%
2932 92 00 -- 1-(1,3-Benzodioxol-5-yl) propan-2-one kg. 12.5%
2932 93 00 -- Piperonal kg. 12.5%
2932 94 00 -- Safrole kg. 12.5%
2932 95 00 -- Tetrahydrocannabinols (all isomers) kg. 12.5%
2932 99 00 -- Other kg. 12.5%
2933 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO-
ATOM(S) ONLY
- Compounds containing an unfused pyrazole ring
2933 11 00 -- Phenazone (antipyrin) and its derivates kg. 12.5%
2933 19 -- Other :
2933 19 10 --- 3-carboxy (para sulpho-phenyl)-5- pyrazolone kg. 12.5%
2933 19 20 --- 1 (2,5- dichloro-4-sulpho phenyl)-3-methyl- kg. 12.5%
5-pyrazolone
2933 19 30 --- 3-methyl-1(4-sulpho-O-toluyl-5-pyrazolone) kg. 12.5%
2933 19 40 --- Phenylmethylpyrazolone kg. 12.5%
2933 19 50 --- 1-phenyl-5-pyrazolone-3-carboxylic acid kg. 12.5%
ethylester
2933 19 60 --- 1-(m-sulphophenyl)-3-pyrazolone kg. 12.5%
2933 19 70 --- Analgin kg. 12.5%
2933 19 80 --- Oxyphenbutazone kg. 12.5%
2933 19 90 --- Other kg. 12.5%
- Compounds containing an unfused imidazole
ring (whether or not hydrogenated) in the
structure :
2933 21 00 -- Hydantoin and its derivatives kg. 12.5%
2933 29 -- Other :
2933 29 10 --- Tinidazole kg. 12.5%
2933 29 20 --- Metronidazole, metronidiazole benzoate kg. 12.5%
2933 29 30 --- Mebendazole kg. 12.5%
2933 29 40 --- Dimetridazole kg. 12.5%
2933 29 50 --- Albendazole kg. 12.5%
2933 29 90 --- Other kg. 12.5%
- Compounds containg an unfused pyridine ring

(1) (2) (3) (4)
2933 31 00 -- Pyridine and its salts kg. 12.5%
2933 32 00 -- Piperidine and its salts kg. 12.5%
2933 33 00 -- Bromazepam (INN), methylphenidate (INN), kg. 12.5%
pentazocine (INN), phencyclindine (INN) (PCP),
pipradrol (INN), propiram (INN); salts thereof
2933 39 -- Other :
--- Derivatives of pyridine :
2933 39 11 ---- Amino pyridine kg. 12.5%
2933 39 12 ---- Alpha picoline (2-methyl pyridine) kg. 12.5%
2933 39 13 ---- Gamma picoline (4-methyl pyridine) kg. 12.5%
2933 39 14 ---- Chloropheniramine maleate kg. 12.5%
2933 39 15 ----
2933 39 16 ----Beta picoline (3-methyl pyridine) kg. 12.5%
2933 39 17 ----Morpholine kg. 12.5%
2933 39 18 ----Lutidine (Dimethyl Pyridine) kg. 12.5%
2933 39 19 ----Other kg. 12.5%
2933 39 20 ---Piperidine and its derivatives kg. 12.5%
2933 39 30 ---1-Azabicyclo (2.2.2.) octan-3-ol or Quinuclidine-3-ol kg. 12.5%
2933 39 40 ---Benzene acetic acid, alpha-hydroxy-alpha-phenyl, kg. 12.5%
1-azabicyclo [2.2.2.] oct-3-yl ester
2933 39 90 --- Other kg. 12.5%
- Compounds containing in the structure a
quinoline or isoquinoline ring-system (whether or
not hydrogenated), not further fused :
2933 41 00 --
2933 49 00 -- Other kg. 12.5%
- Compounds containing a pyrimidine ring
(whether or not hydrogenated) or piperazine ring
in the structure :
2933 52 00 -- Malonylurea (barbituric acid) and its salts kg. 12.5%
2933 53 00 -- Allobarbital (INN), amobarbital (INN), kg. 12.5%
barbital (INN), butalbital (INN), butobarbital (INN),
cyclobarbital (INN), methylphenobarbital (INN),
pentobarbital (INN), secbutabarbital (INN),
phenobarbital (INN), secobarbital (INN), and
vinylbital (INN); salts thereof
2933 54 00 -- Other derivatives of malonylurea (barbituric acid); kg. 12.5%
salts thereof
2933 55 00 -- Loprazolam (INN), mecloqualone (INN), kg. 12.5%
methaqualone (INN) and zipeprol (INN);
salts thereof
2933 59 -- Other :

(1) (2) (3) (4)
2933 59 10 --- Aminophylline (cordophylin) kg. 12.5%
2933 59 20 --- Trimethoprim kg. 12.5%
2933 59 30 --- Diethyl carbamazine citrate kg. 12.5%
2933 59 40 --- 1-Amino-4-Methyl piperazine kg. 12.5%
2933 59 90 --- Other kg. 12.5%
- Compounds containing an unfused triazine
ring (whether or not hydrogenated) in the
structure :
2933 61 00 -- Melamine kg. 12.5%
2933 69 -- Other :
2933 69 10 --- Cyanuric acid and its salts kg. 12.5%
2933 69 90 --- Other kg. 12.5%
- Lactams :
2933 71 00 -- 6-Hexanelactam (epsilon-caprolactam) kg. 12.5%
2933 72 00 -- Clobazam (INN) and methyprylon (INN) kg. 12.5%
2933 79 00 -- Other lactams kg. 12.5%
- Other :
2933 91 00 -- Alprazolam (INN), camazepam (INN) kg. 12.5%
chloridiazepoxide (INN), clonazepam (INN),
clorazepate, delorazepam (INN), diazepam (INN),
estazolam (INN), ethyl loflazepate (INN),
fludiazepam (INN), flunitrzepam (INN),
flurazepam (INN), halazaepam (INN),
lorazepam (INN), lormetazepam (INN),
mazindol (INN), medazepam (INN),
midazolam (INN), nimetazepam (INN),
nitrazepam (INN), nordazepam (INN),
oxazepam (INN), pinazepam (INN),
prazepam (INN), pyrovalerone (INN),
tamazepam (INN), tetrazepam (INN) and
triazolam (INN); salts thereof
2933 99 00 -- Other kg. 12.5%
2934 NUCLEIC ACIDS AND THEIR SALTS; WHETHER OR NOT
CHEMICALLY DEFINED; OTHER HETEROCYCLIC
COMPOUNDS
2934 10 00 - Compounds containing an unfused thiazole ring kg. 12.5%
(whether or not hydrogenated) in the structure
2934 20 00 - Compounds containing in the structure a kg. 12.5%
benzothiazole ring-system (whether or not
hydrogenated) not further fused
2934 30 00 - Compounds containing in the structure a kg. 12.5%
phenothiazine ring-system (whether or not
hydrogenated) not further fused

(1) (2) (3) (4)
- Other :
2934 91 00 -- Aminorex (INN), brotizolam (INN), kg. 12.5%
clotiazepam (INN), claxazolam (INN),
haloxazolam (INN), ketazolam (INN),
mesocarb (INN), oxazolam (INN),
pemoline (INN), phendimetrazine (INN) and
phenmetrazine (INN); salts thereof
2934 99 00 -- Other kg. 12.5%
2935 SULPHONAMIDES
2935 00 - Sulphonamides :
--- Sulphamethoxazole, sulphafurazole,
sulphadiazine, sulphadimidine,
sulphacetamide :
2935 00 11 ---- Sulphamethoxazole kg. 12.5%
2935 00 12 ---- Sulphafurazole kg. 12.5%
2935 00 13 ---- Sulphadiazine kg. 12.5%
2935 00 14 ---- Sulphadimidine kg. 12.5%
2935 00 15 ---- Sulphacetamide kg. 12.5%
--- Sulphamethoxypyridarine, Sulphamethiazole,
sulphamoxole, sulphamide :
2935 00 21 ---- Sulphamethoxypyridarine kg. 12.5%
2935 00 22 ---- Sulphamethiazole kg. 12.5%
2935 00 23 ---- Sulphamoxole kg. 12.5%
2935 00 24 ---- Sulphamide kg. 12.5%
2935 00 90 --- Other kg. 12.5%
XI.PROVITAMINS, VITAMINS AND HORMONES
2936 PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED
BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES),
DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS,
AND INTERMIXTURES OF THE FOREGOING, WHETHER OR
NOT IN ANY SOLVENT
- Vitamins and their derivatives, unmixed :
2936 21 00 -- Vitamin A and their derivatives kg. 12.5%
2936 22 -- Vitamin B1 and its derivatives :
2936 22 10 --- Vitamin B1 [Thiamine (INN), aneurine] and kg. 12.5%
its salts
2936 22 90 --- Other kg. 12.5%
2936 23 10 --- Vitamin B2 [Riboflavin (INN), lactoflavin] and its kg. 12.5%
salts
2936 23 90 --- Other kg. 12.5%
2936 24 00 -- D- or DL-Pantothenic acid (Vitamin B3 or kg. 12.5%
Vitamin B5) and its derivatives

(1) (2) (3) (4)
2936 25 00 -- Vitamin B6 and its derivatives kg. 12.5%
2936 26 10 --- Vitamin B12 (Cyanocobalamin (INN)) kg. 12.5%
2936 26 90 --- Other kg. 12.5%
2936 27 00 -- Vitamin C (Ascorbic acid) and its derivatives kg. 12.5%
2936 28 00 -- Vitamin E and its derivatives kg. 12.5%
2936 29 -- Other vitamins and their derivatives :
2936 29 10 --- Folic acid (Vitamin B9) kg. 12.5%
2936 29 20 --- Nicotinic acid and nicotinamide kg. 12.5%
(niacinamide or niacine)
2936 29 30 --- Vitamin K (menaphthonum BP) kg. 12.5%
2936 29 40 --- Vitamin D kg. 12.5%
2936 29 50 --- Vitamin H (Biotin) kg. 12.5%
2936 29 90 --- Other kg. 12.5%
2936 90 00 - Other, including natural concentrates kg. 12.5%
2937 HORMONES, PROSTAGLANDINS, THROMBOXANES AND
LEUKOTRIENES, NATURAL OR REPRODUCED BY
SYNTHESIS; DERIVATIVES AND STRUCTURAL ANALOGUES
THEREOF, INCLUDING CHAIN MODIFIED POLYPEPTIDES,
USED PRIMARILY AS HORMONES
- Polypeptide hormones, protein hormones and
glycoprotein hormones, their dervatives and
structural analogues :
2937 11 00 -- Somatotropin, its derivatives and structural kg. 12.5%
analogues
2937 12 00 -- Insulin and its salts kg. 12.5%
2937 19 00 -- Other kg. 12.5%
- Steroidal hormones, their derivatives and
structural analogues :
2937 21 00 -- Cortisone, hydrocortisone, prednisone kg. 12.5%
(dehydrocortisone) and prednisolone
(dehydrohydrocortisone)
2937 22 00 -- Halogenated derivatives of corticosteroidal kg. 12.5%
hormones
2937 23 00 -- Oestrogens and progestogens kg. 12.5%
2937 29 00 -- Other kg. 12.5%
2937 50 00 - Prostaglandins, thromboxanes and leukotrienes, kg. 12.5%
their derivatives and structural analogues
2937 90 - Other:
--- Catecholamine hormones, their derivatives and
structural analogues:
2937 90 11 ---- Epinethrine kg. 12.5%

(1) (2) (3) (4)
2937 90 19 ---- Other kg. 12.5%
2937 90 20 --- Amino-acid derivatives kg. 12.5%
2937 90 90 --- Other kg. 12.5%
XII. GLYCOSIDES AND VEGETABLE
ALKALOIDS, NATURAL OR REPRODUCED BY
SYNTHESIS, AND THEIR SALTS, ETHERS,
ESTERS AND OTHER DERIVATIVES
2938 GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS
AND THEIR SALTS, ETHERS, ESTERS AND OTHER
DERIVATIVES
2938 10 00 - Rutoside (rutin) and its derivatives kg. 12.5%
2938 90 - Other :
2938 90 10 --- Digoxin kg. 12.5%
2938 90 20 --- Digitalis glycosides kg. 12.5%
2938 90 90 --- Other kg. 12.5%
2939 VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY
SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
- Alkaloids of opium and their derivatives;
salts thereof :
2939 11 00 -- Buprenorphine (INN), and salts thereof kg. 12.5%
2939 19 00 -- Other kg. 12.5%
2939 20 - Alkaloid of cinchona and their derivatives;
salts thereof :
2939 20 10 --- Quinine alkaloids kg. 12.5%
2939 20 20 --- Quinine hydrochloride kg. 12.5%
2939 20 30 --- Quinine sulphate kg. 12.5%
2939 20 40 --- Chloroquine phosphate kg. 12.5%
2939 20 90 --- Other kg. 12.5%
2939 30 00 - Caffeine and its salts kg. 12.5%
- Ephedrines and their salts :
2939 41 -- Ephedrine and its salts :
2939 41 10 --- Ephedrine alkaloids kg. 12.5%
2939 41 20 --- Ephedrine hydrochloride kg. 12.5%
2939 41 90 --- Other kg. 12.5%
2939 42 00 -- Pseudoephedrine (INN) and its salts kg. 12.5%
2939 43 00 -- Cathine (INN) and its salts kg. 12.5%
2939 44 00 -- Norephedrine and its salts kg. 12.5%
2939 49 00 -- Other kg. 12.5%
- Theophylline and aminophylline (theophylline-
ethylenediamine) and their derivatives; salts
thereof :

(1) (2) (3) (4)
2939 51 00 -- Fenetylline (INN) and its salts kg. 12.5%
2939 59 00 -- Other kg. 12.5%
- Alkaloids of rye ergot and their derivatives;
salts thereof :
2939 61 -- Ergometrine (INN) and its salts :
2939 61 10 --- Ergometrine (INN) kg. 12.5%
2939 61 90 --- Other kg. 12.5%
2939 62 -- Ergotamine (INN) and its salts :
2939 62 10 --- Ergotamine tartrate kg. 12.5%
2939 62 90 --- Other kg. 12.5%
2939 63 00 -- Lysergic acid and its salts kg. 12.5%
2939 69 00 -- Other kg. 12.5%
- Other :
2939 91 00 -- Levometamfetamine, kg. 12.5%
metamfetamine (INN), metamfetamine
racemate; salts, esters and other derivatives
thereof
2939 99 00 -- Other kg. 12.5%
XIII.OTHER ORGANIC COMPOUNDS
2940 00 00 SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, kg. 12.5%

LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE;
SUGAR ETHERS, SUGAR ACETALS AND SUGAR ESTERS,
AND THEIR SALTS, OTHER THAN PRODUCTS OF
HEADINGS 2937, 2938 OR 2939
2941 ANTIBIOTICS
2941 10 - Penicillins and their derivative with a
penicillanic acid structure; salts thereof :
2941 10 10 --- Penicillins and its salts (e.g. procaine penicillin, kg. 12.5%
penicillin G-potassium)
2941 10 20 --- Ampicilline and its salts kg. 12.5%
2941 10 30 --- Amoxycilline and its salts kg. 12.5%
2941 10 40 --- Cioxacilline and its salts kg. 12.5%
2941 10 50 --- 6-APA kg. 12.5%
2941 10 90 --- Other kg. 12.5%
2941 20 --- Streptomycins and their derivatives; salts thereof :
2941 20 10 --- Streptomycin kg. 12.5%
2941 20 90 --- Other kg. 12.5%
2941 30 - Tetracyclines and their derivatives; salts thereof :
2941 30 10 --- Doxycycline and its salts kg. 12.5%
2941 30 20 --- Tetracycline/oxytetra-cycline and their salts kg. 12.5%
2941 30 90 --- Other kg. 12.5%

(1) (2) (3) (4)
2941 40 00 - Chloramphenicol and its derivatives; salts thereof kg. 12.5%
2941 50 00 - Erythromycin and its derivatives; salts thereof kg. 12.5%
2941 90 - Other :
--- Rifampicin and its salts :
2941 90 11 ---- Rifampicin kg. 12.5%
2941 90 12 ---- 3 Formyl Rifa S V(Rifaint) kg. 12.5%
2941 90 13 ---- Rifa S or Rifa S Sodium (Rifaint) kg. 12.5%
2941 90 14 ---- 1-Amino-4-Methyl piperazine (Rifaint) kg. 12.5%
2941 90 19 ---- Other kg. 12.5%
2941 90 20 --- Cephalexin and its salts kg. 12.5%
2941 90 30 --- Ciprofloxacine and its salts kg. 12.5%
2941 90 40 --- Gentamycin and its salts kg. 12.5%
2941 90 50 --- Neomycin kg. 12.5%
2941 90 60 --- Norfloxacin and its salts kg. 12.5%
2941 90 90 --- Other kg. 12.5%
2942 OTHER ORGANIC COMPOUNDS
2942 00 - Other organic compounds :
--- Cefadroxil and its salts, ibuprofane, nifedipine,
ranitidine, danes salt of D(-) phenyl glycine,
D(-) para hydroxy danes salts :
2942 00 11 ---- Cefadroxil and its salts kg. 12.5%
2942 00 12 ---- Ibuprofane kg. 12.5%
2942 00 13 ---- Nifedipine kg. 12.5%
2942 00 14 ---- Ranitidine kg. 12.5%
2942 00 15 ---- Danes salt of D(-) phenyl glycine kg. 12.5%
2942 00 16 ---- D(-) para hydroxy danes salts kg. 12.5%
--- Timolo maleate, terbutoline sulphate,
D(-)phenyl glycin chloride HCL (DPGCH),
imipramine HCl, amitryptyline HCl, cysteanune
HCl, atenolol, propronalol :
2942 00 21 ---- Timolo maleate kg 12.5%
2942 00 22 ---- Terbutoline sulphate kg. 12.5%
2942 00 23 ---- D(-) phenyl glycin chloride HCL (DPGCH) kg. 12.5%
2942 00 24 ---- Imipramine HCl kg. 12.5%
2942 00 25 ---- Amitryptyline HCl kg. 12.5%
2942 00 26 ---- Cysteanune HCl kg. 12.5%
2942 00 27 ---- Atenolol, propronalol kg. 12.5%
--- Diloxanide furoate, cimetidine, oxyclozanide,
famotidine :
2942 00 31 ---- Diloxanide furoate kg. 12.5%
2942 00 32 ---- Cimetidine kg. 12.5%
2942 00 33 ---- Oxyclozanide kg. 12.5%
2942 00 34 ---- Famotidine kg. 12.5%
2942 00 90 --- Other kg. 12.5%
_________________________________________________________________________________________________________________________________________________
CHAPTER 30
Pharmaceutical products
NOTES
(a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages
and mineral waters), other than nutritional preparations for intravenous administration (Section IV);
(b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist
smokers to stop smoking (heading 2106 or 3824);
(c) plasters specially calcined or finely ground for use in dentistry (heading 2520);
(d) aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301);
(e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;
(f) soap or other products of heading 3401 containing added medicaments;
(g) preparations with a basis of plaster for use in dentistry (heading 3407); or
(h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).
2. For the purposes of heading 3002, the expression immunological products applies to pep-
tides and proteins (other than goods of heading 2937) which are directly involved in the regulation of
immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conju-
gates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor
necrosis factors (TNF), growth factors (GF),
hematopoietins and colony stimulating factors (CSF).
3. For the purposes of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are
to be treated:
(a) as unmixed products:
(1) unmixed products dissolved in water;
(2) all goods of Chapter 28 or 29; and
(3) simple vegetable extracts of heading 1302, merely standardised or dissolved in any
solvent;
(b) as products which have been mixed:
(1) colloidal solutions and suspensions (other than colloidal sulphur);
(2) vegetable extracts obtained by the treatment of mixture of vegetable materials; and
(3) salts and concentrates obtained by evaporating natural mineral waters.
4. Heading 3006 applies only to the following, which are to be classified in that heading and in no
other heading of this Schedule
(a) sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or
dental yarns) and sterile tissue adhesives for surgical wound closure;
(b) sterile laminaria and sterile laminaria tents;
(c) sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers,
whether or not absorbable;
(d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be
administered to the patient, being unmixed products put up in measured doses or products consisting
of two or more ingredients which have been mixed together for such uses;
(e) blood-grouping reagents;
(f) dental cements and other dental fillings; bone reconstruction cements;
(g) first-aid boxes and kits;
(h) chemical contraceptive preparations based on hormones, on other products of heading 2937
or on spermicides;
(i) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts
of the body for surgical operations or physical examinations or as a coupling agent between the body
and medical instruments; and
(j) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original
intended purpose due to, for example, expiry of shelf-life.
(k) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy couches
cut to shape and their adhesive wafers or faceplates.
5. This Chapter does not cover pharmaceutical products and medicaments containing alcohol, opium,
Indian hemp or other narcotic drugs. For the purposes of this Note, "alcohol", "opium", "Indian hemp",
"narcotic drugs" and "narcotics" have the meanings assigned to them in section 2 of the Medicinal and
Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).
6. In relation to products of heading 3003 or 3004, conversion of powder into tablets or capsules,
labelling or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or
the adoption of any other treatment to render the product marketable to the consumer, shall amount to
'manufacture'.
7. In relation to products of heading 3005, "brand name" means a brand name, whether registered or
not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words
or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate,
a connection in the course of trade between the product and some person using such name or mark
with or without any indication of the identity of that person.

(1) (2) (3) (4)
3001 GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC
USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS
OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS
FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS;
OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR
THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE
3001 20 - Extracts of glands or other organs or of their
secretions :
3001 20 10 --- Liquid extracts of liver kg. 6%
3001 20 20 --- Liver extracts, dry kg. 6%
3001 20 30 --- Snake venom kg. 6%

(1) (2) (3) (4)
3001 20 90 --- Other kg. 6%
3001 90 - Other :
3001 90 10 --- Of human origin kg. 6%
--- Other :
3001 90 91 ---- Heparin and its salts kg. 6%
3001 90 99 ---- Other kg. 6%
3002 HUMAN BLOOD; ANIMAL BLOOD
PREPARED FOR THERAPEUTIC,
PROPHYLACTIC OR DIAGNOSTIC USES;
ANTISERA, OTHER BLOOD FRACTIONS
AND IMMUNOLOGICAL PRODUCTS,
WHETHER OR NOT MODIFIED OR
OBTAINED BY MEANS OF
BIOTECHNOLOGICAL PROCESSES;
VACCINES, TOXINS, CULTURES OF
MICROORGANISMS
(EXCLUDING YEASTS) AND SIMILAR
PRODUCTS
3002 10 - Antisera, other blood fractions and
immunological products, whether or not modified
or obtained by means of biotechnological
processes :
--- Antisera :
3002 10 11 ---- For diptheria kg. Nil
3002 10 12 ---- For tetanus kg. Nil
3002 10 13 ---- For rabies kg. Nil
3002 10 14 ---- For snake venom kg. Nil
3002 10 19 ---- Other kg. Nil
3002 10 20 --- Hemoglobin blood globulins and kg. Nil
serum globulins
--- Other :
3002 10 91 ---- Of human origin kg. Nil
3002 10 99 ---- Other kg. Nil
3002 20 - Vaccines for human medicine :
--- Single vaccines :
3002 20 11 ---- For cholera and typhoid kg. 6%
3002 20 12 ---- For hepatitis kg. 6%
3002 20 13 ---- For tetanus kg. 6%
3002 20 14 ---- For polio kg. 6%
3002 20 15 ---- For tuberculosis kg. 6%

(1) (2) (3) (4)
3002 20 16 ---- For rabies kg. 6%
3002 20 17 ---- For Japanese encephalitis kg. 6%
3002 20 18 ---- For whopping cough (pertusis) kg. 6%
3002 20 19 ---- Other kg. 6%
--- Mixed vaccines :
3002 20 21 ---- For diphtheria, pertusis and tetanus (DPT) kg. 6%
3002 20 22 ---- For diphtheria and tetanus (DT) kg. 6%
3002 20 23 ---- For measles, mumps and rubella (MMR) kg. 6%
3002 20 24 ---- For typhoid-paratyphoid (TAB) or typhoid- kg. 6%
paratyphoid-cholera (TABC)
3002 20 29 ---- Other kg. 6%
3002 30 00 - Vaccines for veterinary medicine kg. 6%
3002 90 - Other :
3002 90 10 --- Human blood kg. Nil
3002 90 20 --- Animal blood prepared for therapeutic, kg. Nil
prophylactic or diagnostic uses
3002 90 30 --- Cultures of micro-organisms (excluding yeast) kg. Nil
3002 90 40 --- Toxins kg. Nil
3002 90 90 --- Other kg. Nil
3003 MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002,
3005 OR 3006) CONSISTING OF T W O OR MORE
CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR
THERAPEUTIC OR PROPHYLACTIC USES , NOT PUT UP IN
MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL
SALE
3003 10 00 - Containing penicillins or derivatives thereof, kg. 6%
with a penicillanic acid structure, or
streptomycins or their derivatives
3003 20 00 - Containing other antibiotics kg. 6%
- Containing hormones or other products of
heading 2937 but not containing antibiotics :
3003 31 00 -- Containing insulin kg. 6%
3003 39 00 -- Other kg. 6%
3003 40 00 - Containing alkaloids or derivatives thereof kg. 6%
but not containing hormones or other
products of heading 2937 or antibiotics
3003 90 -- Other :
--- Ayurvedic, Unani, Siddha, Homoeopathic or
Bio-chemic systems medicaments :

(1) (2) (3) (4)
3003 90 11 ---- Of Ayurvedic system kg. 6%
3003 90 12 ---- Of Unani system kg. 6%
3003 90 13 ---- Of Siddha system kg. 6%
3003 90 14 ---- Of Homoeopathic system kg. 6%
3003 90 15 ---- Of Bio-chemic system kg. 6%
--- Menthol crystals and milk of magnesia :
3003 90 21 ---- Menthol crystals kg. 6%
3003 90 22 ---- Milk of magnesia kg. 6%
--- Bovine albumin and drugs of animal origin,
merbromine national formulary XII
(mercurochrome), calcium sennoside, anaesthetic
agents used in human or veterinary medicine or
surgery, aluminium hydroxide gel :
3003 90 31 ---- Bovine albumin and drugs of animal origin kg. 6%
3003 90 32 ---- Merbromine national formulary XII kg. 6%
(mercurochrome)
3003 90 33 ---- Calcium sennoside kg. 6%
3003 90 34 ---- Anaesthetic agents used in human or kg. 6%
veterinary medicine or surgery
3003 90 35 ---- Aluminium hydroxide gel kg. 6%
3003 90 36 ---- Ketamine kg. 6%
3003 90 90 --- Other kg. 6%
3004 MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002,
3005 OR 3006) CONSISTING OF MIXED OR UNMIXED
PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES ,
PUT UP IN MEASURED DOSES ( INCLUDING THOSE IN THE
FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS ) OR
IN FORMS OR PACKINGS FOR RETAIL SALE
3004 10 - Containing penicillins or derivatives thereof,

with a penicillanic acid structure, or
streptomycins or their derivatives :
3004 10 10 --- Penicillins kg. 6%
3004 10 20 --- Ampicillin kg. 6%
3004 10 30 --- Amoxycillin kg. 6%
3004 10 40 --- Becampicillin kg. 6%
3004 10 50 --- Cloxacillin kg. 6%
3004 10 60 --- Ampicillin and cloxacillin combinations kg. 6%

(1) (2) (3) (4)
3004 10 70 --- Streptomycin kg. 6%
3004 10 90 --- Other kg. 6%
3004 20 - Containing other antibiotics :
--- Cephalosporins and their derivatives :
3004 20 11 ---- Cefazolin kg. 6%
3004 20 12 ---- Cephalexin kg. 6%
3004 20 13 ---- Ciprofloxacin kg. 6%
3004 20 14 ---- Cefoxitin kg. 6%
3004 20 19 ---- Other kg. 6%
3004 20 20 --- Sulfonamides and cotrimoxazole kg. 6%
--- Fluoroquinolones :
3004 20 31 ---- Norfloxacin kg. 6%
3004 20 32 ---- Nalidixic acid kg. 6%
3004 20 33 ---- Ciprofloxacin kg. 6%
3004 20 34 ---- Ofloxacin kg. 6%
3004 20 39 ---- Other kg. 6%
--- Tetracyclines :
3004 20 41 ---- Chlortetracycline kg. 6%
3004 20 42 ---- Oxytetracycline kg. 6%
3004 20 49 ---- Other kg. 6%
3004 20 50 --- Chloramphenicol kg. 6%
--- Macrolide :
3004 20 61 ---- Erythromycin kg. 6%
3004 20 62 ---- Roxithromycin kg. 6%
3004 20 63 ---- Clarithromycin kg. 6%
3004 20 64 ---- Azithromycin kg. 6%
3004 20 69 ---- Other kg. 6%
3004 20 70 ---- Cefadroxil kg. 6%
--- Other :
3004 20 91 ---- Isoniazid kg. 6%
3004 20 92 ---- Rifampicin kg. 6%
3004 20 93 ---- Pyrazinamide kg. 6%
3004 20 94 ---- Ethambutol kg. 6%

(1) (2) (3) (4)
3004 20 95 ---- Clindamycin kg. 6%

3004 20 96 ---- Vancomycin kg. 6%
3004 20 97 ---- Polymyxin B and colistin kg. 6%
3004 20 99 ---- Other kg. 6%
- Containing hormones or other products
of heading 2937 but not containing antibiotics :
3004 31 -- Containing insulin :
3004 31 10 --- Insulin injection kg. 6%
3004 31 90 --- Other kg. 6%
3004 32 00 -- Containing corticosteroid hormones, their kg. 6%
derivatives or structural analogues
3004 39 -- Other :
--- Pituitary hormones; prednisolone;
dexamethasone; danazol; other progestogen
and oestogen group hormones:
3004 39 11 ---- Pituitary hormones kg. 6%
3004 39 12 ---- Prednisolone kg. 6%
3004 39 13 ---- Dexamethasone kg. 6%
3004 39 14 ---- Danazol kg. 6%
3004 39 19 ---- Other progestogen and oestogen group kg. 6%
hormones
--- Gonadotrophins and luteinising hormone :
3004 39 21 ---- Gonadotrophins kg. 6%
3004 39 22 ---- Luteinising hormone kg. 6%
3004 39 90 --- Other kg. 6%
3004 40 - Containing alkaloids or derivatives thereof but
not containing hormones, other products of
heading 2937 or antibiotics :
3004 40 10 --- Atropin and salts thereof kg. 6%
3004 40 20 --- Caffein and salts thereof kg. 6%
3004 40 30 ---
3004 40 40 --- Ergot preparations, ergotamine and salts kg. 6%

thereof
3004 40 50 --- Papaverine hydrochloride kg. 6%

(1) (2) (3) (4)
3004 40 60 --- Bromohexin and solbutamol kg. 6%
3004 40 70 --- Theophylline and ephedrine kg. 6%
3004 40 90 --- Other kg. 6%
3004 50 - Other medicaments containing vitamins or
other products of heading 2936 :
3004 50 10 --- Heamatinics and erythropoietin preparations kg. 6%
3004 50 20 --- Preparations of minerals and their kg. 6%
supplements
--- Preparations of vitamins :
3004 50 31 ---- Of vitamin A kg. 6%
3004 50 32 ---- Of vitamin B1 and B 2 and salts thereof kg. 6%
3004 50 33 ---- Of vitamin B9 kg. 6%
3004 50 34 ---- Of vitamin B12 kg. 6%
3004 50 35 ---- Of vitamin C kg. 6%
3004 50 36 ---- Of vitamin D kg. 6%
3004 50 37 ---- Of vitamin E kg. 6%
3004 50 39 ---- Other kg. 6%
3004 50 90 --- Other kg. 6%
3004 90 - Other :
--- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-
chemic systems medicaments, put up for retail
sale :
3004 90 11 ---- Of Ayurvedic system kg. 6%
3004 90 12 ---- Of Unani system kg. 6%
3004 90 13 ---- Of Siddha system kg. 6%
3004 90 14 ---- Of Homoeopathic system kg. 6%
3004 90 15 ---- Of Bio-chemic system kg. 6%
--- Anthelmintics drugs; antiamoebic and other
antiprotozal drugs; antifungal drugs :
3004 90 21 ---- Anthelmintics and preparations thereof kg. 6%
3004 90 22 ---- Metronidazole kg. 6%
3004 90 23 ---- Tinidazole kg. 6%
3004 90 24 ---- Secnidazole kg. 6%
3004 90 25 ---- Diluxamide furoate kg. 6%

(1) (2) (3) (4)
3004 90 26 ---- Sodium stibogluconate kg. 6%

3004 90 27 ---- Pentamidine kg. 6%
3004 90 29 ---- Other kg. 6%
--- Antihistaminics drugs; antacids preparations;
antiulcer drugs; antiemitics and other
gastrointestinal drugs :
3004 90 31 ---- Promethazine, chlorpheniramine, kg. 6%
astemizole and ceteirizine
3004 90 32 ---- Sodium bicarbonate, magnesium hydroxide kg. 6%
(milk of magnesia), magnesium carbonate,
magnesium trisilicate, aluminium hydroxide
gel, magaldarate and combinations thereof
3004 90 33 ---- Cimetidine, rantidine, nizatidine and roxatidine kg. 6%
3004 90 34 ---- Omeprazole and lansoprazole kg. 6%
3004 90 35 ---- Dicyclomine, metoclopramide and dexame kg. 6%
thasone and ondansetron
3004 90 36 ---- Chenodiol and ursodiol kg. 6%
3004 90 39 ---- Other kg. 6%
--- Anticancer drugs :
3004 90 41 ---- Cyclophosphamide kg. 6%
3004 90 42 ---- Methotrexate, 5-fluorouracil (5-FU) and kg. 6%
ftorafur
3004 90 43 ---- Bincristine and vinblastine kg. 6%
3004 90 44 ---- Paclitaxel and docetaxel kg. 6%
3004 90 45 ---- Etoposide kg. 6%
3004 90 46 ---- Actinomycin D Dactinomycin and doxorubicin kg. 6%
3004 90 47 ---- L-Asparaginase, cisplatin and carboplatin kg. 6%
3004 90 48 ---- Tamoxifen kg. 6%
3004 90 49 ---- Other kg. 6%
--- Antitubercular drugs; antileprotic drugs;
antimalarial drugs :
3004 90 51 ---- Isoniazid kg. 6%
3004 90 52 ---- Rifampicin kg. 6%
3004 90 53 ---- Pyrazinamide and ethambutol kg. 6%
3004 90 54 ---- Streptomycin kg. 6%
3004 90 55 ---- Dapsone (DDS), acedapsone (DADDS), kg. 6%
solopsone and clofazimine

(1) (2) (3) (4)
3004 90 56 ---- Chloroquine, amodiaquine, mefloquine, kg. 6%
quinine, chloroguamide, pyrimethamine
3004 90 57 ---- Other antitubercular drugs kg. 6%
3004 90 58 ---- Other antileprotic drugs kg. 6%
3004 90 59 ---- Other antimalarial drugs kg. 6%
--- Nonsteroidal antiinflammatory, analgesics and
antipyratic drugs :
3004 90 61 ---- Analgin with or without other compounds kg. 6%
such as paracetamol
3004 90 62 ---- Acetyl salicylic acid (aspirin) and formulations kg. 6%
thereof
3004 90 63 ---- Ibuprofen with or without paracetamol or kg. 6%
other compounds
3004 90 64 ---- Oxyphen butazone, phenyl butazone and kg. 6%
formulations thereof
3004 90 65 ---- Indomethacin kg. 6%
3004 90 66 ---- Mephenamic acid, dactofenac sodium, kg. 6%
piroxicam, tenoxicam and meloxicam
3004 90 67 ---- Ketorolac, nimesulide, nabumetone and kg. 6%
nefopam
3004 90 69 ---- Other kg. 6%
--- Antihypertensive drugs :
3004 90 71 ---- Captopril, enalapril, lisinopril, perindopril kg. 6%
and ramipril
3004 90 72 ---- Verapamil, nifedipine, amlodipine and kg. 6%
lacidipine
3004 90 73 ---- Losartan kg. 6%
3004 90 74 ---- Propranolol, metoprolol, atenolol and kg. 6%
labetalol
3004 90 75 ---- Prazosin, terazosin, phentolamine and kg. 6%
phenoxybenzamine
3004 90 76 ---- Clonidine, methyldopa kg. 6%
3004 90 77 ---- Hydralazine, minoxidil and diazoxide kg. 6%
3004 90 79 ---- Other kg. 6%
--- Antiepiliptic drugs; sulfa drugs not elsewhere
specified or included, preparations of enzymes;
veterinary medicinal preparations, not for human

(1) (2) (3) (4)
use, not elsewhere specified or included; oral
rehydration salts; antibacterial formulations not
elsewhere specified or included, sedatives and
tranquilizers :
3004 90 81 ---- Phenobarbitone, mephobarbitone, kg. 6%
primidone, phenytoin, carbamazepine,
ethosuccimide, valporic acid (sodium
valporate), diazepam, lamotrigine,
gabapentin, bigabatrin, phenacemide,
trimethadione and acetazolamide
3004 90 82 ---- Other antiepileptic drugs kg. 6%
3004 90 83 ---- Sulpha drugs not elsewhere specified or kg. 6%
included
3004 90 84 ---- Preparations of enzymes kg. 6%
3004 90 85 ---- Veterinary medicinal preparations, not for kg. 6%
human use, not elsewhere specified or included
3004 90 86 ---- Oral rehydration salts kg. 6%
3004 90 87 ---- Antibacterial formulations, not elsewhere kg. 6%
specified or included
3004 90 88 ---- Sedatives kg. 6%
3004 90 89 ---- Tranquilizers kg. 6%
--- Other :
3004 90 91 ---- Salbutamol, terbutaline, ephedrine, salmeterol kg. 6%
and methyl xanthimes
3004 90 92 ---- Plasma expanders kg. 6%
3004 90 93 ---- Chloropheniramine maleate, with or kg. 6%
without other compounds (excluding
steriods and alkaloids)
3004 90 94 ---- Theophylline, aminophylline and other kg. 6%
broncho dilators
3004 90 95 ---- Carcino-chemotherapeutic drugs not kg. 6%
3004 90 96 ---- Ketamine kg. 6%
3004 90 99 ---- other kg. 6%
3005 WADDING, GAUZE , BANDAGES AND SIMILAR ARTICLES
( FOR EXAMPLE , DRESSINGS , ADHESIVE PLASTERS ,
P O U LT I C E S ), I M P R E G N AT E D O R C O AT E D W I T H

(1) (2) (3) (4)
PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS
OR PACKINGS FOR RETAIL SALE FOR MEDICAL , SURGICAL,
DENTAL OR VETERINARY PURPOSES
3005 10 - Adhesive dressings and other articles having an

adhesive layer :
3005 10 10 --- Adhesive guaze kg. 6%
3005 10 20 --- Adhesive tape kg. 6%
3005 10 90 --- Other kg. 6%
3005 90 - Other :
3005 90 10 --- Cotton wool, medicated kg. 6%
3005 90 20 --- Poultice of kaolin kg. 6%
3005 90 30 --- Lint, medicated kg. 6%
3005 90 40 --- Bandages kg. 6%
3005 90 50 --- Burn therapy dressing soaked in protective gel kg. 6%
3005 90 60 --- Micro pores surgical tapes kg. 6%
3005 90 70 --- Corn removers and callous removers kg. 6%
3005 90 90 --- Other kg. 6%
3006 PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS
CHAPTER
3006 10 - Sterile surgical catgut, similar sterile suture

materials (including sterile absorbable surgical
or dental yarns)and sterile tissue adhesives for
surgical wound closure; sterile laminaria and
sterile laminaria tents; sterile absorbable
surgical or dental haemostatics; sterile surgical
or dental adhesion barriers, whether or not
absorbable:
3006 10 10 --- Sterile, surgical catgut and similar sterile
kg.
6%
suture materials (including sterile abso
rbable surgical
or dental yarns) and sterile tissue adhesives
for wound closure
3006 10 20 --- Sterile laminaria and sterile laminaria tents, kg. 6%
sterile absorbable surgical or dental
haemostatics, sterile surgical or dental adhesion
barriers, whether or not absorbable

(1) (2) (3) (4)
3006 20 00 - Blood grouping reagents kg. 6%

3006 30 00 - Opacifying preparations for X-ray kg. 6%
examinations; diagnostic reagents designed
to be administered to the patient
3006 40 00 - Dental cements and other dental fillings; kg. 6%
bone reconstruction cements
3006 50 00 - First-aid boxes and kits kg. 6%
3006 60 - Chemical contraceptive preparations based on
hormones, or other products of heading 2937 or
on spermicides :
3006 60 10 --- Based on hormones kg. Nil
3006 60 20 --- Based on other products of heading 2937 kg. Nil
3006 60 30 --- Based on spermicides kg. Nil
3006 70 00 - Gel preparations designed to be used in human kg. 6%
or veterinary medicine as a lubricant for parts
of the body for surgical operations or physical
examinations or as a coupling agent between
the body and medical instruments
- Other :
3006 91 00 -- Appliances identifiable for ostomy use kg. 6%
3006 92 00 - Waste pharmaceuticals kg.
Exempts the scheduled formulations as defined under the Drugs Price Control Order (DPCO), 2013
(1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby exempts the scheduled formulations as defined under the Drugs Price Control Order (DPCO), 2013
published vide S.O. 1221 (E) dated the 15th May, 2013, falling under Chapter 30 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986) and which are subjected to re-printing, re-labeling, re-packing or
stickering, in a premises which is not registered under the Central Excise Act, 1944 (1 of 1944) or the rules
made thereunder, in pursuance of the provisions contained in the said Drugs Price Control Order (DPCO),
2013, from whole of the duty of excise leviable thereon under the said Central Excise Act subject to the
following conditions, namely :-
(i) The scheduled formulations, in respect of which the manufacturer is liable to ensure that the
Maximum Retail Price (MRP) of such formulation does not exceed the ceiling price within forty-five days
of the date of notification of the ceiling price by National Pharmaceuticals Pricing Authority (NPPA), have
been removed from the place of removal on payment of appropriate duty ;
(ii) The re-printing, re-labeling, re-packing or stickering, of the scheduled formulations results in
downward revision of the MRP;
(iii) In respect of a given scheduled formulation, the exemption shall be valid for a period of forty-five
days from the date of publication of the notification of the ceiling price in respect of such scheduled formu-
lation by NPPA or such extended period not exceeding ninety days as may be permitted by the Department
of Pharmaceuticals;
(iv) The manufacturer shall submit a prior intimation to the jurisdictional Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise, as the case may be, containing a list of
scheduled formulations requiring re-printing, re-labeling, re-packing or stickering alongwith the notifica-
tion vide which these have been notified by NPPA, various locations and addresses thereof where the sched-
uled formulations are proposed to be re-printed, re-labelled, re-packed or stickered and the details such as
description of the scheduled formulation, present MRP, proposed MRP, batch no., quantity and date of
manufacture in respect of each such location. In the case of importer and marketer, they shall submit the
intimation to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise,
as the case may be, having jurisdiction over their registered office;
(v) Subsequent to the aforesaid operations being carried out, the manufacturer shall submit the details
in respect of the said scheduled formulations within a period of one month of such re-printing, re-labeling,
re-packing or stickering.
Explanation. - For the purposes of this notification, manufacturer shall include any person defined as manu-
facturer under paragraph 2(n) of the Drugs Price Control Order, 2013.
[Notifn No.22 /2013-CE, dt. 29.7.2013 as amended by 29/13]
CHAPTER 31
Fertilizers
NOTES
(a) animal blood of heading 0511;
(b) separate chemically defined compounds [other than those answering to the descriptions in
Note 2(a), 3(a), 4(a) or 5 below]; or
(c) cultured potassium chloride crystals (other than optical elements weighing not less than 2.5 g.
each, of heading 3824); optical elements of potassium chloride (heading 9001).
2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or
packages described in heading 3105:
(a) goods which answer to one or other of the descriptions given below:
(i) sodium nitrate, whether or not pure;
(ii) ammonium nitrate, whether or not pure;
(iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) ammonium sulphate, whether or not pure;
(v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium ni-
trate;
(vii) calcium cyanamide, whether or not pure or treated with oil;
(viii) urea, whether or not pure;
(b) fertilisers consisting of any of the goods described in (a) above mixed together;
(c) fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b)
above mixed with chalk, gypsum or other inorganic non-fertilising substances;
(d) liquid fertilisers consisting of the goods of sub-paragraph (a) (ii) or (viii) above, or of mix-
tures of those goods, in an aqueous or ammoniacal solution.
packages described in heading 3105:
(i) basic slag;
(ii) natural phosphates of heading 2510, calcined or further heat-treated than for the re-
moval of impurities;
(iii) superphosphates (single, double or triple);
(iv) calcium hydrogen orthophosphate containing not less than 0.2 per cent. by weight of
fluorine calculated on the dry anhydrous product;
(b) fertilisers consisting of any of the goods described in (a) above mixed together, but with no
account being taken of the flourine content limit;
(c) fertilisers consisting of any of the goods described in (a) or (b) above, but with no account
being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising
substances.
packages described in heading 3105 :
(i) crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) potassium chloride, whether or not pure, except as provided in Note 1(C) above;
(iii) potassium sulphate, whether or not pure;
(iv) magnesium potassium sulphate, whether or not pure;
(b) fertilisers consisting of any of the goods described in (a) above mixed together.
5. Ammonium dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen
orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classi-
fied in heading 3105.
6. For the purposes of heading 3105, the term other fertilisers applies only to products of a kind used
as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen,
phosphorus or potassium.

(1) (2) (3) (4)
3101 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT
MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS
PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF
ANIMAL OR VEGETABLE PRODUCTS
3101 00 - Animal or vegetable fertilisers, whether or not
mixed together or chemically treated; fertilisers
produced by the mixing or chemical treatment of
animal or vegetable products :
3101 00 10 --- Guano kg. Nil
--- Other :
3101 00 91 ---- Animal dung kg. Nil
3101 00 92 ---- Animal excreta kg. Nil
3101 00 99 ---- Other kg. Nil
3102 MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS
3102 10 00 - Urea, whether or not in aqueous solution kg. 12.5%
- Ammonium sulphate; double salts and mixtures
of ammonium sulphate and ammonium nitrate:

(1) (2) (3) (4)
3102 21 00 -- Ammonium sulphate kg. 12.%
3102 29 -- Other :
3102 29 10 --- Ammonium sulphonitrate kg. 12.5%
3102 29 90 --- Other kg. 12.5%
3102 30 00 - Ammonium nitrate, whether or not in aqueous kg. 12.5%
solution
3102 40 00 - Mixtures of ammonium nitrate with calcium kg. 12.5%
carbonate or other inorganic non-fertilising
substances
3102 50 00 - Sodium nitrate kg. 12.5%
3102 60 00 - Double salts and mixtures of calcium nitrate kg. 12.5%

and ammonium nitrate
3102 80 00 - Mixtures of urea and ammonium nitrate in kg. 12.5%
aqueous or ammoniacal solution
3102 90 - Other, including mixtures not specified in the
foregoing sub-headings :
3102 90 10 --- Double salts or mixtures of calcium nitrate kg. 12.5%
and magnesium nitrate
3102 90 90 --- Other kg. 12.5%
3103 MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC
3103 10 00 - Superphosphates kg. 12.5%
3103 90 00 - Other kg. 12.5%
3104 MINERAL OR CHEMICAL FERTILISERS, POTASSIC
3104 20 00 - Potassium chloride kg. 12.5%
3104 30 00 - Potassium sulphate kg. 12.5%
3104 90 00 - Other kg. 12.5%
3105 MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO
OR THREE OF THE FERTILISING ELEMENTS NITROGEN,
PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS;
GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR
FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT
EXCEEDING 10 KG
3105 10 00 - Goods of this Chapter in tablets or similar kg. 12.5%
forms or in packages of a gross weight not
exceeding 10 kg.
3105 20 00 - Mineral or chemical fertilisers containing kg. 12.5%
the three fertilising elements nitrogen,
phosphorus and potassium
3105 30 00 - Diammonium hydrogen ortho phosphate kg. 12.5%
(diammonium phosphate)
3105 40 00 - Ammonium dihydrogen ortho phosphate kg. 12.5%
(monoammonium phosphate) and mixtures
thereof with diammonium hydrogen

(1) (2) (3) (4)
orthophosphate (diammonium phosphate)
- Other mineral or chemical fertilisers
containing the two fertilising elements nitrogen
and phosphorus :
3105 51 00 -- Containing nitrates and phosphates kg. 12.5%
3105 59 00 -- Other kg. 12.5%
3105 60 00 - Mineral or chemical fertilisers containing the kg. 12.5%
two fertilising elements phosphorus and
potassium
3105 90 - Other :
3105 90 10 --- Mineral or chemical fertilisers containing kg. 12.5%
two fertilising elements namely nitrogen
and potassium
3105 90 90 --- Other kg. 12.5%
CHAPTER 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring
matter; paints and varnishes; putty and other mastics; inks
NOTES
(a) separate chemically defined elements or compounds [except those of heading 3203 or 3204,
inorganic products of a kind used as lumino-phores (heading 3206), glass obtained from fused quartz
or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring
matter put up in forms or packings for retail sale, of heading 3212];
(b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to
3504; or
(c) mastics of asphalt or other bituminous mastics (heading 2715).
2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo
dyes.
3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including,
in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal
powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring
preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or
paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other
preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified
in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of
the weight of the solution.
5. The expression colouring matter in this Chapter does not include products of a kind used as
extenders in oil paints, whether or not they are also suitable for colouring distempers.
6. The expression stamping foils in heading 3212 applies only to thin sheets of a kind used for
printing, for example, book covers or hat bands, and consisting of :
(a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue,
gelatin or other binder; or
(b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
7. In relation to products of tariff items 3204 19 81, 3204 19 82, 3204 19 83, 3204 19 84, 3204 19
85, 3204 19 86, 3204 19 87, 3204 19 88, 3204 19 89, 3204 19 90 and products of heading 3206,
labelling, re-labelling of containers or re-packing from bulk packs to retail packs or the adoption of
any other treatment, to render the product marketable to the consumer, shall amount to "manufacture".
8. In relation to syntheic organic dyes (including pigment dyes) of heading 3204, conversion of
unformulated, unstandardised or unprepared forms (for example, wet cakes) of such dyes by:
(a) reduction in particle size,

(b) addition of dispersing agents or diluents, or
(c) adoption of any other treatment,
into their formulated, standardised or prepared forms ready for use in the process of dyeing shall
amount to 'manufacture'.

(1) (2) (3) (4)
3201 TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS
AND THEIR SALTS, ETHERS, ESTERS AND OTHER
DERIVATIVES
3201 10 00 - Quebracho extract kg. 12.5%
3201 20 00 - Wattle extract kg. 12.5%
3201 90 - Other :
3201 90 10 --- Gambier extracts kg. 12.5%
3201 90 20 --- Myrobalan fruit extract kg. 12.5%
3201 90 30 --- Gallotannic acid (tannin, digallic acid) kg. 12.5%
3201 90 90 --- Other kg. 12.5%
3202 SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC

TANNING SUBSTANCES; TANNING PREPARATIONS,
WHETHER OR NOT CONTAINING NATURAL TANNING
SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-
TANNING
3202 10 00 - SYNTHETIC ORGANIC TANNING SUBSTANCES kg. 12.5%
3202 90 - Other :
3202 90 10 --- Inorganic tanning substances kg. 12.5%
3202 90 20 --- Tanning preparations, whether or not kg. 12.5%
containing natural tanning substances
3202 90 30 --- Enzymatic preparations for pre-tanning kg. 12.5%
3202 90 90 --- Other kg. 12.5%
3203 COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN
(INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL
BLACK), WHETHER OR NOT CHEMICALLY DEFINED;
PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS
CHAPTER BASED ON COLOURING MATTER OF VEGETABLE
OR ANIMAL ORIGIN
3203 00 - Colouring matter of vegetable or animal origin

(1) (2) (3) (4)
(including dyeing extracts but excluding
animal black), whether or not chemically
defined; preparations as specified in Note 3 to
this Chapter based on colouring matter of
vegetable or animal origin :
3203 00 10 --- Cutch (Catechu) extracts kg. 12.5%
3203 00 20 --- Food colours other than synthetic kg. 12.5%
3203 00 30 --- Lac-dye kg. 12.5%
3203 00 40 --- Natural indigo kg. 12.5%
3203 00 90 --- Other kg. 12.5%
3204 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR
NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED
IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC
ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC
PRODUCTS OF A KIND USED AS FLUORESCENT
BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER
- Synthetic organic colouring matter and
preparations based thereon as specified in Note 3
to this Chapter :
3204 11 -- Disperse dyes and preparations based thereon :
--- Disperse yellow :
3204 11 11 ---- Disperse yellow 13 (duranol brill yellow 6 G) kg. 12.5%
3204 11 19 ---- Other kg. 12.5%
--- Disperse orange :
3204 11 21 ---- Disperse orange 11 (duranol orange G) kg. 12.5%
3204 11 29 ---- Other kg. 12.5%
--- Disperse red :
3204 11 31 ---- Disperse red 3 (serisol fast pink B) kg. 12.5%
3204 11 32 ---- Disperse red 4 (celliton fast pink RF) kg. 12.5%
3204 11 33 ---- Disperse red 9 (duranol red GN) kg. 12.5%
3204 11 39 ---- Other kg. 12.5%
--- Disperse violet :
3204 11 41 ---- Disperse violet 1 (duranol violet 2R) kg. 12.5%
3204 11 42 ---- Disperse violet 4 (duranol brill violet B) kg. 12.5%
3204 11 43 ---- Disperse violet 8 (duranol brill violet BR) kg. 12.5%
3204 11 49 ---- Other kg. 12.5%
--- Disperse blue :
3204 11 51 ---- Disperse blue 1 (duranol brill blue CB) kg. 12.5%
3204 11 52 ---- Disperse blue 3 (duranol brill blue BBN) kg. 12.5%
3204 11 53 ---- Disperse blue 5 (celliton fast blue FFB) kg. 12.5%
3204 11 54 ---- Disperse blue 6 (celliton fast blue FFG) kg. 12.5%
3204 11 55 ---- Disperse blue 14 (duranol brill blue G) kg. 12.5%
3204 11 56 ---- Disperse blue 24 (duranol blue 2G) kg. 12.5%

(1) (2) (3) (4)
3204 11 59 ---- Other kg. 12.5%

--- Other :
3204 11 91 ---- Disperse greens kg. 12.5%
3204 11 92 ---- Disperse browns kg. 12.5%
3204 11 93 ---- Disperse blacks kg. 12.5%
3204 11 94 ---- Disperse brown mixtures kg. 12.5%
3204 11 95 ---- Disperse grey mixtures kg. 12.5%
3204 11 96 ---- Disperse black mixtures kg. 12.5%
3204 11 99 ---- Other kg. 12.5%
3204 12 -- Acid dyes, whether or not premetallised, and
preparations based thereon;mordant dyes and
preparations based thereon :
--- Azo dyes :
3204 12 11 ---- Acid yellows kg. 12.5%
3204 12 12 ---- Acid oranges kg. 12.5%
3204 12 13 ---- Acid red kg. 12.5%
3204 12 14 ---- Acid violets kg. 12.5%
3204 12 15 ---- Acid blues kg. 12.5%
3204 12 16 ---- Acid greens kg. 12.5%
3204 12 17 ---- Acid brown kg. 12.5%
3204 12 18 ---- Acid blacks kg. 12.5%
3204 12 19 ---- Other kg. 12.5%
--- Acid greens (non-azo) :
3204 12 21 ---- Acid green 17 (solacet fast green 2G) kg. 12.5%
3204 12 22 ---- Acid green 27 (carbolan green G) kg. 12.5%
3204 12 23 ---- Acid green 28 (carbolan brill green 5G) kg. 12.5%
3204 12 24 ---- Acid green 38 (alizarine cyanine green 3G) kg. 12.5%
3204 12 25 ---- Acid green 44 (alizarine cyanine green GWA) kg. 12.5%
3204 12 29 ---- Other kg. 12.5%
--- Acid black (non-azo) :
3204 12 31 ---- Acid black 2 (nigrosine) kg. 12.5%
3204 12 32 ---- Acid black 48 (coomasie fast grey 3G) kg. 12.5%
3204 12 39 ---- Other kg. 12.5%
--- Acid blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo) :
3204 12 41 ---- Acid blue 2 (alizarine brill blue PFN) kg. 12.5%
3204 12 42 ---- Acid blue 14 (solacet fast blue 4 G1) kg. 12.5%
3204 12 43 ---- Acid blue 23 (alizarine light blue 4 G1) kg. 12.5%
3204 12 44 ---- Acid blue 25 (solway ultra blue B) kg. 12.5%
3204 12 45 ---- Acid blue 45 (solway blue RN) kg. 12.5%
3204 12 46 ---- Acid blue 51 (alizarine sky blue FFB) kg. 12.5%
3204 12 47 ---- Acid blue 52 (alizarine light - 5GL) kg. 12.5%
3204 12 48 ---- Acid blue 78 (solway sky blue B) kg. 12.5%
--- Acid blues 93, 112, 127, 138, 140 and others (non-azo) :
3204 12 51 ---- Acid blue 93 (ink blue) kg. 12.5%

(1) (2) (3) (4)
3204 12 52 ---- Acid blue 112 (coomasie ultra sky SE) kg. 12.5%
3204 12 53 ---- Acid blue 127 (brill alizarine milling blue G) kg. 12.5%
3204 12 54 ---- Acid blue 138 (carbolan blue B) kg. 12.5%
3204 12 55 ---- Acid blue 140 (carbolan brill blue 2R) kg. 12.5%
3204 12 59 ---- Other kg. 12.5%
--- Mordant dyes :
3204 12 61 ---- Yellows kg. 12.5%
3204 12 62 ---- Oranges kg. 12.5%
3204 12 63 ---- Violets kg. 12.5%
3204 12 64 ---- Blues kg. 12.5%
3204 12 65 ---- Greens kg. 12.5%
3204 12 66 ---- Browns kg. 12.5%
3204 12 67 ---- Blacks kg. 12.5%
3204 12 68 ---- Red II (alizarine red) kg. 12.5%
3204 12 69 ---- Other kg. 12.5%
--- Other non-azo acid dyes :
3204 12 91 ---- Acid yellows kg. 12.5%
3204 12 92 ---- Acid oranges kg. 12.5%
3204 12 93 ---- Acid red kg. 12.5%
3204 12 94 ---- Acid violets kg. 12.5%
3204 12 95 ---- Acid browns kg. 12.5%
3204 12 99 ---- Other kg. 12.5%
3204 13 -- Basic dyes and preparations based thereon :
3204 13 10 --- Basic azo dyes kg. 12.5%
--- Basic yellow (non-azo) :
3204 13 21 ---- Yellow 2 (auramine O) kg. 12.5%
3204 13 29 ---- Other kg. 12.5%
--- Basic red (non-azo) :
3204 13 31 ---- Red 1 (rhodamine 6 G) kg. 12.5%
3204 13 39 ---- Other kg. 12.5%
--- Basic violet (non-azo) :
3204 13 41 ---- Violet 1 (methyl Violet) kg. 12.5%
3204 13 42 ---- Violet 10 (rhodamine B) kg. 12.5%
3204 13 43 ---- Violet 14 (magenta) kg. 12.5%
3204 13 49 ---- Other kg. 12.5%
--- Basic blue (non-azo) :
3204 13 51 ---- Blue 9 (methylene Blue) kg. 12.5%
3204 13 52 ---- Blue 16 (victoria Blue B) kg. 12.5%
3204 13 59 ---- Other kg. 12.5%
--- Basic green (non-azo) :
3204 13 61 ---- Green 4 (malachite green) kg. 12.5%
3204 13 69 ---- Other kg. 12.5%
--- Other non-azo basic dyes :
3204 13 91 ---- Basic oranges kg. 12.5%

(1) (2) (3) (4)
3204 13 92 ---- Basic browns kg. 12.5%
3204 13 93 ---- Basic black kg. 12.5%
3204 13 99 ---- Other kg. 12.5%
3204 14 -- Direct dyes and preparations based thereon :
--- Direct yellow (azo) :
3204 14 11 ---- Yellow 12 (chrysophenine G) kg. 12.5%
3204 14 19 ---- Other kg. 12.5%
--- Direct red (azo) :
3204 14 21 ---- Congo red kg. 12.5%
3204 14 29 ---- Other kg. 12.5%
--- Direct blue (azo) :
3204 14 31 ---- Blue 1 (sky blue FF) kg. 12.5%
3204 14 39 ---- Other kg. 12.5%
3204 14 40 --- Direct oranges (azo) kg. 12.5%
3204 14 50 --- Direct greens (azo) kg. 12.5%
3204 14 60 --- Direct browns (azo) kg. 12.5%
3204 14 70 --- Direct blacks (azo) kg. 12.5%
--- Direct dyes (non-azo) :
3204 14 81 ---- Yellows kg. 12.5%
3204 14 82 ---- Oranges kg. 12.5%
3204 14 83 ---- Reds kg. 12.5%
3204 14 84 ---- Violets kg. 12.5%
3204 14 85 ---- Blues kg. 12.5%
3204 14 86 ---- Greens kg. 12.5%
3204 14 87 ---- Browns kg. 12.5%
3204 14 88 ---- Blacks kg. 12.5%
3204 14 89 ---- Other kg. 12.5%
3204 14 90 --- Other kg. 12.5%
3204 15 -- Vat dyes (including those usable in that state as
pigments) and preparations thereon :
--- Vat yellow :
3204 15 11 ---- Vat yellow 2 (GC) kg. 12.5%
3204 15 12 ---- Vat yellow 4 (indathrene golden yellow GK) kg. 12.5%
3204 15 19 ---- Other kg. 12.5%
--- Vat orange :
3204 15 21 ---- Vat oranges 3 (brill orange RK) kg. 12.5%
3204 15 22 ---- Vat oranges 15 (golden orange 3G) kg. 12.5%
3204 15 29 ---- Other kg. 12.5%
--- Vat red :
3204 15 31 ---- Vat red (brill pink) kg. 12.5%
3204 15 39 ---- Other kg. 12.5%
--- Vat violet :
3204 15 41 ---- Vat violet 1 (brill violet 2R) kg. 12.5%
3204 15 42 ---- Vat violet 3 (magenta B) kg. 12.5%

(1) (2) (3) (4)
3204 15 49 ---- Other kg. 12.5%
--- Vat blue :
3204 15 51 ---- Vat blue 1 (synthetic indigo) kg. 12.5%
3204 15 52 ---- Vat blue 4 kg. 12.5%
3204 15 53 ---- Vat blue 5 (blue 2B) kg. 12.5%
3204 15 54 ---- Vat blue 6 (blue BC) kg. 12.5%
3204 15 55 ---- Vat blue 20 (dark blue 30) kg. 12.5%
3204 15 56 ---- Vat blue 29 (indanthrene brill blue 4G) kg. 12.5%
3204 15 57 ---- Vat blue 43 (carbazole blue) kg. 12.5%
3204 15 58 ---- Reduced vat blues kg. 12.5%
3204 15 59 ---- Other kg. 12.5%
--- Vat green :
3204 15 61 ---- Vat green 1 (indanthrene brill green BFFB) kg. 12.5%
3204 15 62 ---- Vat green 2 (indanthrene brill green GG) kg. 12.5%
3204 15 63 ---- Vat green 4 (indanthrene brill green 3B) kg. 12.5%
3204 15 64 ---- Vat green 9 (black BB) kg. 12.5%
3204 15 69 ---- Other kg. 12.5%
--- Vat brown :
3204 15 71 ---- Vat brown 1 (brown BR) kg. 12.5%
3204 15 72 ---- Vat brown 3 (brown RGR) kg. 12.5%
3204 15 73 ---- Vat brown 5 (brown RRD,G) kg. 12.5%
3204 15 79 ---- Other kg. 12.5%
--- Vat black :
3204 15 81 ---- Vat black 9 (black RB) kg. 12.5%
3204 15 82 ---- Vat black 25 (olive T) kg. 12.5%
3204 15 83 ---- Vat black 27 (olive R) kg. 12.5%
3204 15 84 ---- Vat black 29 (grey BG) kg. 12.5%
3204 15 89 ---- Other kg. 12.5%
--- Other :
3204 15 91 ---- Solubilised vat yellows kg. 12.5%
3204 15 92 ---- Solubilised vat oranges kg. 12.5%
3204 15 93 ---- Solubilised vat reds kg. 12.5%
3204 15 94 ---- Solubilised vat violets kg. 12.5%
3204 15 95 ---- Solubilised vat blues kg. 12.5%
3204 15 96 ---- Solubilised vat greens kg. 12.5%
3204 15 97 ---- Solubilised vat blacks kg. 12.5%
3204 15 99 ---- Other kg. 12.5%
3204 16 -- Reactive dyes and preparations based thereon :
3204 16 10 --- Yellows kg. 12.5%
3204 16 20 --- Oranges kg. 12.5%
3204 16 30 --- Reds kg. 12.5%
3204 16 40 --- Violets kg. 12.5%
3204 16 50 --- Blues kg. 12.5%
3204 16 60 --- Greens kg. 12.5%

(1) (2) (3) (4)
3204 16 70 --- Browns kg. 12.5%
3204 16 80 --- Blacks kg. 12.5%
3204 16 90 --- Other kg. 12.5%
3204 17 -- Pigments and preparations based thereon :
--- Pigment yellow :
3204 17 11 ---- Yellow 1 (hansa yellow) kg. 12.5%
3204 17 19 ---- Other kg. 12.5%
3204 17 20 --- Pigment oranges kg. 12.5%
--- Pigment red :
3204 17 31 ---- Toluidine red kg. 12.5%
3204 17 39 ---- Other kg. 12.5%
3204 17 40 --- Pigment violets kg. 12.5%
--- Pigment blues :
3204 17 51 ---- Blue 15 (pathalocyanine blue) kg. 12.5%
3204 17 59 ---- Other kg. 12.5%
--- Pigment greens :
3204 17 61 ---- Green 7 (pathalovyanine green) kg. 12.5%
3204 17 69 ---- Other kg. 12.5%
3204 17 70 --- Pigment browns kg. 12.5%
3204 17 80 --- Pigment blacks kg. 12.5%
3204 17 90 --- Other kg. 12.5%
3204 19 -- Other, including mixtures of colouring matter
of two or more of the sub-headings 3204 11 to
3204 19 :
--- Azoic coupling components 2,4,5,7,8,13 :
3204 19 11 ---- Azoic coupling component 2 (naphthol AS) kg. 12.5%
3204 19 12 ---- Azoic coupling component 4 (naphthol As-BO) kg. 12.5%
3204 19 13 ---- Azoic coupling component 5 (naphthol ASG) kg. 12.5%
3204 19 14 ---- Azoic coupling component 7 (naphthol ASSW) kg. 12.5%
3204 19 15 ---- Azoic coupling component 8 (naphthol ASTR) kg. 12.5%
3204 19 16 ---- Azoic coupling component 13 (naphthol ASSG) kg. 12.5%
--- Azoic coupling components 14,15,17,18,20 and
others :
3204 19 21 ---- Azoic coupling component 14 (naphthol ASPH) kg. 12.5%
3204 19 22 ---- Azoic coupling component 15 (naphthol ASLB) kg. 12.5%
3204 19 23 ---- Azoic coupling component 17 (naphthol ASBS) kg. 12.5%
3204 19 24 ---- Azoic coupling component 18 (naphthol ASD) kg. 12.5%
3204 19 25 ---- Azoic coupling component 20 (naphthol ASOL) kg. 12.5%
3204 19 29 ---- Other kg. 12.5%
--- Azoic diazo component 1,2,3,4,5,6,10,11 :
3204 19 31 ---- Azoic diazo component 1 kg. 12.5%
(fast bordeaux GP base)
(fast orange G/GC base)

(1) (2) (3) (4)
(fast scarlet GGIGGS base)
(fast garment GBC base)
3204 19 35 ---- Azoic diazo component 5 (fast red B base) kg. 12.5%
3204 19 36 ---- Azoic diazo component 6 (fast orange GR base) kg. 12.5%
3204 19 37 ---- Azoic diazo component 10 (fast red R base) kg. 12.5%
3204 19 38 ---- Azoic diazo component 11 (fast red TR base) kg. 12.5%
--- Azoic diazo component 12,13,20,24,32,41,48
and others :
3204 19 41 ---- Azoic diazo component 12 (fast scarlet G base) kg. 12.5%
3204 19 42 ---- Azoic diazo component 13 (fast scarlet R base) kg. 12.5%
3204 19 43 ---- Azoic diazo component 20 (fast blue BB base) kg. 12.5%
3204 19 44 ---- Azoic diazo component 24 (fast blue RR base) kg. 12.5%
3204 19 45 ---- Azoic diazo component 32 (fast red KB base) kg. 12.5%
3204 19 46 ---- Azoic diazo component 41 (fast violet B base) kg. 12.5%
3204 19 47 ---- Azoic diazo component 48 (fast blue B base) kg. 12.5%
3204 19 49 ---- Other kg. 12.5%
--- Azoic colours :
3204 19 51 ---- Yellows kg. 12.5%
3204 19 52 ---- Oranges kg. 12.5%
3204 19 53 ---- Reds kg. 12.5%
3204 19 54 ---- Violets kg. 12.5%
3204 19 55 ---- Blues kg. 12.5%
3204 19 56 ---- Greens kg. 12.5%
3204 19 57 ---- Browns kg. 12.5%
3204 19 58 ---- Blacks kg. 12.5%
3204 19 59 ---- Other kg. 12.5%
--- Sulphur based colouring matters :
3204 19 61 ---- Yellows kg. 12.5%
3204 19 62 ---- Oranges kg. 12.5%
3204 19 63 ---- Reds kg. 12.5%
3204 19 64 ---- Blues kg. 12.5%
3204 19 65 ---- Greens kg. 12.5%
3204 19 66 ---- Browns kg. 12.5%
3204 19 67 ---- Blacks kg. 12.5%
3204 19 69 ---- Other kg. 12.5%
--- Solvent based colouring matters :
3204 19 71 ---- Yellows kg. 12.5%
3204 19 72 ---- Oranges kg. 12.5%
3204 19 73 ---- Reds kg. 12.5%
3204 19 74 ---- Violets kg. 12.5%
3204 19 75 ---- Blues kg. 12.5%
3204 19 76 ---- Greens kg. 12.5%

(1) (2) (3) (4)
3204 19 77 ----Browns kg. 12.5%
3204 19 78 ----Blacks kg. 12.5%
3204 19 79 ----Other kg. 12.5%
---Food colouring matters :
3204 19 81 ----Yellow 3 (sunset yellow) kg. 12.5%
3204 19 82 ----Yellow 4 (tartrazine) kg. 12.5%
3204 19 83 ----Reds 5 to 8 (poncean) kg. 12.5%
3204 19 84 ----Red 9 (amaranth) kg. 12.5%
3204 19 85 ----Oranges kg. 12.5%
3204 19 86 ----Violets kg. 12.5%
3204 19 87 ----Greens kg. 12.5%
3204 19 88 ----Browns kg. 12.5%
3204 19 89 ----Other kg. 12.5%
3204 19 90 ---Other kg. 12.5%
3204 20 -Synthetic organic products of a kind used as
fluorescent brightening agents :
3204 20 10 --- Optical whitening agents kg. 12.5%
3204 20 90 --- Other kg. 12.5%
3204 90 00 - Other kg. 12.5%
3205 00 00 COLOUR LAKES; PREPARATIONS AS SPECIFIED IN kg. 12.5%
NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES
3206 OTHER COLOURING MATTER; PREPARATIONS AS
SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN
THOSE OF HEADING 3203, 3204 OR 3205; INORGANIC
PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER
- Pigments and preparations based on titanium dioxide :
3206 11 -- Containing 80% or more by weight of titanium
dioxide calculated on the dry matter :
3206 11 10 --- Pearlsent pigment (titanium dioxide, coated kg. 12.5%
micananeous and lustres pearl pigment)
3206 11 90 --- Other kg. 12.5%
3206 19 00 -- Other kg. 12.5%
3206 20 00 - Pigments and preparations based on chromium kg. 12.5%
compounds
- Other colouring matter and other preparations :
3206 41 00 -- Ultramarine and preparations based thereon kg. 12.5%
3206 42 00 -- Lithopone and other pigments and kg. 12.5%
preparations based on zinc sulphide
3206 49 -- Other :
3206 49 10 --- Red oxide kg. 12.5%
3206 49 20 --- Persian red kg. 12.5%
3206 49 30 --- Yellow ochre kg. 12.5%

(1) (2) (3) (4)
3206 49 40 --- Bronze powder kg. 12.5%

3206 49 90 --- Other kg. 12.5%
3206 50 00 - Inorganic products of a kind used as kg. 12.5%
luminophores
3207 PREPARED PIGMENTS, PREPARED OPACIFIERS AND
PREPARED COLOURS, VITRIFIABLE ENAMELS AND GLAZES,
ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR
PREPARATIONS, OF A KIND USED IN THE CERAMIC
ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND
OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR
FLAKES
3207 10 - Prepared pigments, prepared opacifiers, prepared
colours and similar preparations :
3207 10 10 --- Prepared organic dye-stuff pigments, dry kg. 12.5%
3207 10 20 --- Prepared organic dye-stuff pigments, paste kg. 12.5%
3207 10 30 --- Prepared inorganic pigments kg. 12.5%
3207 10 40 --- Prepared opacifiers prepared colours and kg. 12.5%
similar preparations
3207 10 90 --- Other kg. 12.5%
3207 20 - Vitrifiable enamels and glazes, engobes (slips)
and similar preparations :
3207 20 10 --- Vitrifiable enamels and glazes kg. 12.5%
3207 20 20 --- Engobes (slips) and similar preparations kg. 12.5%
3207 30 00 - Liquid lustres and similar preparations kg. 12.5%
3207 40 00 - Glass frit and other glass, in the form of kg. 12.5%
powder, granules or flakes
3208 PAINTS AND VARNISHES (INCLUDING ENAMELS AND
LACQUERS) BASED ON SYNTHETIC POLYMERS OR
CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED
OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLUTIONS
AS DEFINED IN NOTE 4 TO THIS CHAPTER
3208 10 - Based on polyesters :
3208 10 10 --- Enamels kg. 12.5%
3208 10 20 --- Lacquers kg. 12.5%
3208 10 30 --- Varnishes kg. 12.5%
3208 10 90 --- Other kg. 12.5%
3208 20 - Based on acrylic or vinyl polymers :
3208 20 10 --- Enamels kg. 12.5%
3208 20 20 --- Lacquers kg. 12.5%
3208 20 30 --- Varnishes kg. 12.5%
3208 20 90 --- Other kg. 12.5%
3208 90 - Other :

(1) (2) (3) (4)
--- Based on cellulose nitrate or other cellulose
derivatives :
3208 90 11 ---- Nitrocellulose lacquers kg. 12.5%
3208 90 19 ---- Other kg. 12.5%
--- Enamels :
3208 90 21 ---- Synthetic enamel, ultra white paints kg. 12.5%
3208 90 22 ---- Synthetic enamel, other colours kg. 12.5%
3208 90 29 ---- Other kg. 12.5%
3208 90 30 --- Lacquers kg. 12.5%
--- Varnishes :
3208 90 41 ---- Insulating varnish kg. 12.5%
3208 90 49 ---- Other kg. 12.5%
3208 90 50 --- Slip agents kg. 12.5%
3208 90 90 --- Other kg. 12.5%
3209 PAINTS AND VARNISHES (INCLUDING ENAMELS AND
LACQUERS) BASED ON SYNTHETIC POLYMERS OR
CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED
OR DISSOLVED IN AN AQUEOUS MEDIUM
3209 10 - Based on acrylic or vinyl polymers :
3209 10 10 --- Acrylic emulsion kg. 12.5%
3209 10 90 --- Other kg. 12.5%
3209 90 - Other :
3209 90 10 --- Dispersion paints kg. 12.5%
3209 90 20 --- Emulsion paints not elsewhere specified kg. 12.5%
or included
3209 90 90 --- Other kg. 12.5%
3210 OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS,
LACQUERS AND DISTEMPERS); PREPARED WATER
PIGMENTS OF A KIND USED FOR FINISHING LEATHER
3210 00 - Other paints and varnishes (including enamels,
lacquers and distempers); prepared water
pigments of a kind used for finishing leather :
--- Distempers :
3210 00 11 ---- Dry distemper, including cement based kg. 12.5%
water paints
3210 00 12 ---- Oil bound distemper kg. 12.5%
3210 00 19 ---- Other kg. 12.5%
3210 00 20 --- Prepared water pigments of a kind used for kg. 12.5%
finishing leather
3210 00 30 --- Metallic powder or flakes prepared as paints kg. 12.5%
3210 00 40 --- Poly tetra fluoro ethylene (PTFE) or silicon kg. 12.5%
resin based coating materials
3210 00 90 --- Other kg. 12.5%

(1) (2) (3) (4)
3211 00 00 PREPARED DRIERS kg. 12.5%
3212 PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES)
DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE
FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS
(INCLUDING ENAMELS); STAMPING FOILS; DYES AND
OTHER COLOURING MATTER PUT UP IN FORMS OR
PACKINGS FOR RETAIL SALE
3212 10 00 - Stamping foils kg. 12.5%
3212 90 - Other :
3212 90 10 --- Pigments in linseed oil, white spirit, spirit of kg. 12.5%
turpentine, varnish and other paints or
enamel media not elsewhere specified or
included
3212 90 20 --- Dyes and other colouring matter put up in kg. 12.5%
forms or packings for retail sale
3212 90 30 --- Aluminium paste kg. 12.5%
3212 90 90 --- Other kg. 12.5%
3213 ARTISTS, STUDENTS OR SIGNBOARD PAINTERS
COLOURS, MODIFIYING TINTS, AMUSEMENT COLOURS AND
THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR
IN SIMILAR FORMS OR PACKINGS
3213 10 00 - Colours in sets kg. 12.5%
3213 90 00 - Other kg. 12.5%
3214 GLAZIERS PUTTY, GRAFTING PUTTY, RESIN CEMENTS,
CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS
FILLINGS; NON-REFRACTORY SURFACING PREPARTIONS
FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE
LIKE
3214 10 00 - Glaziers putty, grafting putty, resin cements, kg. 12.5%
caulking compounds and other mastics;
painters fillings
3214 90 - Other :
3214 90 10 --- Non-refractory surfacing preparations kg. 12.5%
3214 90 20 --- Resin cement kg. 12.5%
3214 90 90 --- Other kg. 12.5%
3215 PRINTING INK, WRITING OR DRAWING INK AND OTHER
INKS, WHETHER OR NOT CONCENTRATED OR SOLID
- Printing ink :
3215 11 -- Black :
3215 11 10 --- Lithographic ink and jelly kg. 12.5%
3215 11 20 --- Newspaper ink kg. 12.5%
3215 11 30 --- Rotary ink kg. 12.5%
3215 11 40 --- Screen printing ink kg. 12.5%
3215 11 90 --- Other kg. 12.5%

(1) (2) (3) (4)
3215 19 -- Other :
3215 19 10 --- Lithographic ink and jelly kg. 12.5%
3215 19 20 --- Newspaper ink kg. 12.5%
3215 19 30 --- Rotary ink kg. 12.5%
3215 19 40 --- Screen printing ink kg. 12.5%
3215 19 90 --- Other kg. 12.5%
3215 90 - Other :
3215 90 10 --- Fountain pen ink kg. 6%
3215 90 20 --- Ball pen ink kg. 6%
3215 90 30 --- Indelible ink kg. 12.5%
3215 90 40 --- Drawing ink kg. 12.5%
3215 90 90 --- Other kg. 12.5%
CHAPTER 33
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
NOTES
(a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
(b) soap or other products of heading 3401;
(c) gum, wood or sulphate turpentine or other products of heading 3805; or
(d) perfumery, cosmetics and toilet preparations containing alcohol or opium, Indian hemp or other
narcotics and for this purpose, these expressions have the meanings respectively assigned to them in
section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).
2. The expression odoriferous substances in heading 3302 refers only to the substances of heading
3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous
distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in
packings of a kind sold by retail for such use.
4. The expression perfumery, cosmetic or toilet preparations in heading 3307 applies, inter alia, to
the following products: cented sachets; odoriferous preparations which operate by burning; perfumed papers
and papers impregnated or coated with cosmetics; contact lens or artificial eye solution; wadding, felt and
nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
5. In relation to products of headings 3303, 3304 and 3305, conversion of powder into tablets, labelling
or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the
adoption of any other treatment to render the products marketable to the consumer, shall be construed as
manufacture.

(1) (2) (3) (4)
3301 E SSENTIAL OILS ( TERPENELESS OR NOT ), INCLUDING
CONCRETES AND ABSOLUTES ; RESINOIDS ; EXTRACTED
OLEORESINS ; CONCENTRATES OF ESSENTIAL OILS IN
FAT S , I N F I X E D O I L S , I N WA X E S O R T H E L I K E ,
O B TA I N E D B Y E N F L E U R A G E O R M A C E R AT I O N ;
TERPENIC BY - PRODUCTS OF THE DETERPENATION OF
E S S E N T I A L O I L S ; A Q U E O U S D I S T I L L AT E S A N D
AQUEOUS SOLUTIONS OF ESSENTIAL OILS
- Essential oils of citrus fruit :
3301 12 00 -- Of orange kg. 12.5%
3301 13 00 -- Of lemon kg. 12.5%
3301 19 -- Other :
3301 19 10 --- Citronella oil kg. 12.5%

(1) (2) (3) (4)
3301 19 90 --- Other kg. 12.5%
- Essential oils other than those of citrus fruit:
3301 24 00 -- Of peppermint (Mentha piperita) kg. 12.5%
3301 25 -- Of other mints :
3301 25 10 --- Spearmint oil (ex-mentha spicata) kg. 12.5%
3301 25 20 --- Water mint-oil (ex-mentha aquatic) kg. 12.5%

3301 25 30 --- Horsemint oil (ex-mentha sylvestries) kg. 12.5%
3301 25 40 --- Bergament oil (ex-mentha citrate) kg. 12.5%
3301 25 90 --- Other kg. 12.5%
3301 29 -- Other:
--- Anise oil; cajeput oil; cananga oil;
caraway oil; cassia oil; cedarwood oil;
cinnamon bark oil; cinnamon leaf oil:
3301 29 11 ---- Anise oil (aniseed oil) kg. 12.5%
3301 29 12 ---- Cajeput oil kg. 12.5%
3301 29 13 ---- Cananga oil kg. 12.5%
3301 29 14 ---- Caraway oil kg. 12.5%
3301 29 15 ---- Cassia oil kg. 12.5%
3301 29 16 ---- Cedarwood oil kg. 12.5%
3301 29 17 ---- Cinnamon bark oil kg. 12.5%
3301 29 18 ---- Cinnamon leaf oil kg. 12.5%
--- Clove leaf or stem oil; coriander seed oil;
dill oil; eucalyptus oil; fennel seed oil;
ginger oil; ginger grass oil; clove bud oil:
3301 29 21 ---- Clove leaf or stem oil kg. 12.5%
3301 29 22 ---- Coriander seed oil kg. 12.5%
3301 29 23 ---- Dill oil (anethum oil) kg. 12.5%
3301 29 24 ---- Eucalyptus oil kg. 12.5%
3301 29 25 ---- Fennel seed oil kg. 12.5%
3301 29 26 ---- Ginger oil kg. 12.5%
3301 29 27 ---- Ginger grass oil kg. 12.5%
3301 29 28 ---- Clove bud oil kg. 12.5%
--- Tuberose concentrate; nutmeg oil; palmarosa
oil; patchouli oil; pepper oil; petitgrain oil;
sandalwood oil; rose oil:
3301 29 31 ---- Tuberose concentrate kg. 12.5%
3301 29 32 ---- Nutmeg oil kg. 12.5%
3301 29 33 ---- Palmarosa oil kg. 12.5%
3301 29 34 ---- Patchouli oil kg. 12.5%
3301 29 35 ---- Pepper oil kg. 12.5%
3301 29 36 ---- Petitgrain oil kg. 12.5%
3301 29 37 ---- Sandalwood oil kg. 12.5%
3301 29 38 ---- Rose oil kg. 12.5%

(1) (2) (3) (4)
--- Camphor oil; lemon grass oil; ylang ylang
oil; davana oil; cumin oil; celery seed oil,
garlic oil, paprika oil, turmeric oil :
3301 29 41 ---- Camphor oil kg. 12.5%
3301 29 42 ---- Lemon grass oil kg. 12.5%
3301 29 43 ---- Ylang ylang oil kg. 12.5%
3301 29 44 ---- Davana oil kg. 12.5%
3301 29 45 ---- Cumin oil kg. 12.5%
3301 29 46 ---- Celery seed oil kg. 12.5%
3301 29 47 ---- Garlic oil kg. 12.5%
3301 29 48 ---- Paprika oil kg. 12.5%
3301 29 49 ---- Turmeric oil kg. 12.5%
3301 29 50 --- Spices oils not elsewhere specified or kg. 12.5%
included
3301 29 90 --- Other kg. 12.5%
3301 30 - Resinoids:
3301 30 10 --- Agar oil kg. 12.5%
-- Other:
3301 30 91 ---- Flavouring essences, all types, including kg 12.5%
those for liquors
3301 30 99 ---- Other kg. 12.5%
3301 90 - Other:
--- Fenugreek, ginger, pepper, turmeric,
cardamom, celery seed and nutmeg
oleoresins:
3301 90 11 ---- Fenugreek oleoresins kg. 12.5%
3301 90 12 ---- Ginger oleoresins kg. 12.5%
3301 90 13 ---- Pepper oleoresins kg. 12.5%
3301 90 14 ---- Turmeric oleoresins kg. 12.5%
3301 90 15 ---- Cardamom oleoresins kg. 12.5%
3301 90 16 ---- Celery seed oleoresins kg. 12.5%
3301 90 17 ---- Nutmeg oleoresins kg. 12.5%
--- C l o v e , c a p s i c u m , c o r i a n d e r, c u m i n a n d
fennel oleoreins and oleoresins of spices not
3301 90 21 ---- Clove oleoresins kg. 12.5%
3301 90 22 ---- Capsicum oleoresins kg. 12.5%
3301 90 23 ---- Coriander oleoresins kg. 12.5%
3301 90 24 ---- Cumin oleoresins kg. 12.5%
3301 90 25 ---- Fennel oleoresins kg. 12.5%
3301 90 29 ---- Oleoresins of spices not elsewhere specified kg. 12.5%
or included
--- Attars of all kinds in fixed oil base; mustard

(1) (2) (3) (4)
oil aroma essence of ambrettolide (ambrette
seed oil essence):
3301 90 31 ---- Attars of all kinds in fixed oil base kg. 12.5%
3301 90 32 ---- Mustard oil aroma kg. 12.5%
3301 90 33 ---- Essence of ambrettolide (ambrette seed oil kg. 12.5%
essence)
--- Concentrates of essential oils in fats, in fixed
oils or in waxes or the like, obtained by cold
absorption or by maceration not elsewhere
specified or included:
3301 90 41 ---- Flavouring essences, all types, including kg. 12.5%
those for liquors
3301 90 49 ---- Other kg. 12.5%
--- Terpenic by-products of the deterpenation
of essential oils:
those for liquors
3301 90 59 ---- Other kg. 12.5%
3301 90 60 --- Aqueous distillates of essential oils, not kg. 12.5%
--- Aqueous solutions of essential oils:
those for liquors
3301 90 79 ---- Other kg. 12.5%
3301 90 90 --- Other kg. 12.5%
3302 M I X T U R E S O F O D O R I F E R O U S S U B S TA N C E S A N D
MIXTURES ( INCLUDING ALCOHOLIC SOLUTIONS ) WITH
A BASIS OF ONE OR MORE OF THESE SUBSTANCES , OF
A KIND USED AS RAW MATERIALS IN INDUSTRY; OTHER
PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES ,
O F A K I N D U S E D F O R T H E M A N U FA C T U R E O F
BEVERAGES
3302 10 - Of a kind used in the food or drink industries:
3302 10 10 --- Synthetic flavouring essences kg. 12.5%
3302 10 90 --- Other kg. 12.5%
3302 90 - Other:
--- Mixtures of aromatic chemicals and essential
oils as perfume base:
3302 90 11 ---- Synthetic perfumery compounds kg. 12.5%
3302 90 12 ---- Synthetic essential oil kg. 12.5%
3302 90 19 ---- Other kg. 12.5%
3302 90 20 --- Aleuritic acid kg. 12.5%
3302 90 90 --- Other kg. 12.5%
3303 P ERFUMES AND TOILET WATERS

(1) (2) (3) (4)
3303 00 -Perfumes and toilet waters:

3303 00 10 --- Eau-de-cologne kg. 12.5%
3303 00 20 --- Rose water kg. 12.5%
3303 00 30 --- Keora water kg. 12.5%
3303 00 40 --- Perfumes and perfumery compounds not kg. 12.5%
containing spirit (excluding aqueous
distillates)
3303 00 50 --- Perfumes containing spirit kg. 12.5%
3303 00 60 --- Spirituous toilet preparations not elsewhere kg. 12.5%
3303 00 90 --- Other kg. 12.5%
3304 B E A U T Y O R M A K E - U P P R E PA R AT I O N S A N D
PREPARATIONS FOR THE CARE OF THE SKIN ( OTHER
THAN MEDICAMENTS ), INCLUDING SUNSCREEN OR
SUNTAN PREPARATIONS ; MANICURE OR PEDICURE
PREPARATIONS
3304 10 00 - Lip make-up preparations kg. 12.5%
3304 20 00 - Eye make-up preparations kg. 12.5%
3304 30 00 - Manicure or pedicure preparations kg. 12.5%
- Other:
3304 91 -- Powders, whether or not compressed:
3304 91 10 --- Face powders kg. 12.5%
3304 91 20 --- Talcum powders kg. 12.5%
3304 91 90 --- Other kg. 12.5%
3304 99 -- Other:
3304 99 10 --- Face creams kg. 12.5%
3304 99 20 --- Nail polish or lacquers kg. 12.5%
3304 99 30 --- Moisturising lotion kg. 12.5%
3304 99 40 --- Sindur, bindi, kumkum kg. 12.5%
3304 99 50 --- Turmeric preparations kg. 12.5%
3304 99 90 --- Other kg. 12.5%
3305 P REPARATIONS FOR USE ON THE HAIR
3305 10 - Shampoos:
3305 10 10 --- Containing spirit kg. 12.5%
3305 10 90 --- Other kg. 12.5%
3305 20 00 - Preparations for permanent waving or kg. 12.5%
straightening
3305 30 00 - Hair lacquers kg. 12.5%
3305 90 - Other:
--- Hair oil:
3305 90 11 ---- Perfumed kg. 12.5%
3305 90 19 ---- Other kg. 12.5%
3305 90 20 --- Brilliantines (spirituous) kg. 12.5%
3305 90 30 --- Hair cream kg. 12.5%

(1) (2) (3) (4)
3305 90 40 --- Hair dyes (natural, herbal or synthetic) kg. 12.5%
3305 90 50 --- Hair fixers kg. 12.5%
3305 90 90 --- Other kg. 12.5%
3306 P R E PA R AT I O N S F O R O R A L OR DENTAL HYGIENE ,
INCLUDING DENTURE FIXATIVE PASTES AND POWDERS ;
YARN USED TO CLEAN BETWEEN THE TEETH ( DENTAL
FLOSS ), IN INDIVIDUAL RETAIL PACKAGES
3306 10 - Dentifrices:
3306 10 10 --- In powder kg. 12.5%
3306 10 20 --- In paste kg. 12.5%
3306 10 90 --- Other kg. 12.5%
3306 20 00 - Yarn used to clean between the teeth kg. 12.5%
(dental floss)
3306 90 00 - Other kg. 12.5%
3307 P R E - S H AV E , S H AV I N G O R A F T E R - S H AV E
P R E PA R AT I O N S , P E R S O N A L D E O D O R A N T S , B AT H
P R E PA R AT I O N S , D E P I L AT O R I E S A N D O T H E R
PERFUMERY , COSMETIC OR TOILET PREPARATIONS ,
NOT ELSEWHERE SPECIFIED OR INCLUDED , PREPARED
ROOM DEODORISERS , WHETHER OR NOT PERFUMED
OR HAVING DISINFECTANT PROPERTIES
3307 10 - Pre-shave, shaving or after-shave preparations:
3307 10 10 --- Shaving cream kg. 12.5%
3307 10 90 --- Other kg. 12.5%
3307 20 00 - Personal deodorants and anti-perspirants kg. 12.5%
3307 30 - Perfumed bath salts and other bath
preparations:
3307 30 10 --- Bath oil (thailam) kg. 12.5%
3307 30 90 --- Other kg. 12.5%
- Preparations for perfuming or deodorizing
rooms, including odoriferous preparations
used during religious rites:
3307 41 00 -- Agarbatti and other odoriferous kg. Nil
preparations which operate by burning
3307 49 00 -- Other kg. 12.5%
3307 90 - Other:
3307 90 10 --- Depilatories kg. 12.5%
3307 90 20 --- Sterile contact lens care solution kg. 12.5%
3307 90 90 --- Other kg. 12.5%
Exemptions to perfumes commonly known as Attar falling under Chapter 33 of the Central
Excise Tariff Act, 1985 (5 of 1986).
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944 (1
of 1944) (hereinafter referred to as the Act) , the Central Government, on being satisfied that it is necessary
in the public interest so to do, hereby exempts perfumes commonly known as Attar falling under Chapter
33 of the Central Excise Tariff Act, 1985 (5 of 1986), when removed from a premises from where such
goods are sold in retail, after being subjected to any of the processes referred to in Note 5 of the said Chapter
from the whole of the duty of excise leviable thereon subject to the following conditions, namely:-
(i) the manufacturer pays the duty leviable on such goods but for this exemption at the time of removal
of the goods in bulk from his factory on the value at which such goods are sold in retail to the
consumer ;
(ii) he maintains proper account of the quantity of goods removed in bulk from his factory which are
intended for sale in retail after subjecting them to any of the said processes; and
(iii) follows such procedure as may be determined for the purposes of conditions (i) and (ii) by the
jurisdictional Commissioner of Central Excise.
Explanation.- For the purposes of this notification, the value for purposes of payment of duty under condi-
tion (i) shall be -
(a) the value declared in terms of section 4A of the Act read with notifications issued thereunder where
the retail sale price is affixed on the product; or
(b) deemed to be the price at which such goods are sold in retail at the time nearest to the time of
removal of the goods in bulk from the factory, in any other cases.
[Notfn. No. 18/11-C.E., dated 1.3.2011]

CHAPTER 34
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial
waxes, prepared waxes, polishing or scouring preparations, candles
and similar articles, modelling pastes, dental waxes and dental
preparations with a basis of plaster
NOTES
(a) edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould
release preparations (heading 1517);
(b) separate chemically defined compounds; or
(c) shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or
other organic surface-active agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression soap applies only to soap soluble in water. Soap
and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive
powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401
only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in
heading 3405 as scouring powders and similar preparations.
3. For the purposes of heading 3402, organic surface-active agents are products which when mixed
with water at a concentration of 0.5% at 20o C and left to stand for onehour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble
matter; and
(b) reduce the surface tension of water 4.5 X 10-2 N/m (45 dyne/Cm) or less.
4. In heading 3403, the expression petroleum oils and oils obtained from bituminous minerals applies
to the products defined in Note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression artificial waxes and
prepared waxes applies only to:
(a) chemically produced organic products of a waxy character, whether or not water-soluble;
(b) products obtained by mixing different waxes;
(c) products of a waxy character with a basis of one or more waxes and containing fats, resins,
mineral substances or other materials.
This heading does not apply to:
(i) products of heading 1516, 3402 or 3823, even if having a waxycharacter;
(ii) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of
heading 1521;
(iii) mineral waxes and similar products of heading 2712 whether or not intermixed or merely
coloured; or
(iv) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).

(1) (2) (3) (4)
3401 S OAP ; ORGANIC SURFACE - ACTIVE PRODUCTS AND
PREPARATIONS FOR USE AS SOAP , IN THE FORM OF
BARS, CAKES, MOULDED PIECES OR SHAPES,
W H E T H E R O R N O T C O N TA I N I N G S O A P ; O R G A N I C
SURFACE - ACTIVE PRODUCTS AND PREPARATIONS FOR
WASHING THE SKIN , IN THE FORM OF LIQUID OR
CREAM AND PUT UP FOR RETAIL SALE , WHETHER OR
NOT CONTAINING SOAP ; PAPER , WADDING , FELT AND
NONWOVENS , IMPREGNATED , COATED OR COVERED
WITH SOAP OR DETERGENT
- Soap and organic surface-active products and
preparations, in the form of bars, cakes,
moulded pieces or shapes, and paper, wadding,
felt and nonwovens, impregnated, coated or
covered with soap or detergent:
3401 11 -- For toilet use (including medicated
products):
3401 11 10 --- Medicated toilet soaps kg. 12.5%
3401 11 20 --- Shaving soaps other than shaving cream kg. 12.5%
3401 11 90 --- Other kg. 12.5%
3401 19 -- Other:
--- Bars and blocks of not less than 500 gm in
weight:
3401 19 11 ---- Industrial soap kg. 12.5%
3401 19 19 ---- Other kg. 12.5%
3401 19 20 --- Flakes, chips and powder kg. 12.5%
3401 19 30 --- Tablets and cakes kg. 12.5%
--- Household and laundry soaps not elsewhere
specified or included :
3401 19 41 ---- Household soaps kg. 12.5%
3401 19 42 ---- Laundry soaps kg. 12.5%
3401 19 90 --- Other kg. 12.5%
3401 20 00 - Soap in other forms kg. 12.5%
3401 30 - O rg a n i c s u r f a c e - a c t i v e p ro d u c t s a n d
preparations for washing the skin, in the form
of liquid or cream and put up for retail sale,
whether or not containing soap :

(1) (2) (3) (4)
--- For toilet use (including medicated products):
3401 30 11 ---- Medicated toilet soaps kg. 12.5%
3401 30 12 ---- Shaving cream and shaving gel kg. 12.5%
3401 30 19 ---- Other kg. 12.5%
3401 30 90 --- Other kg. 12.5%
3402 O RGANIC SURFACE - ACTIVE AGENTS ( OTHER THAN
SOAP ), SURFACE - ACTIVE PREPARATIONS , WASHING
PREPARATIONS ( INCLUDING AUXILIARY WASHING
P R E PA R AT I O N S ) A N D C L E A N I N G P R E PA R AT I O N S ,
WHETHER OR NOT CONTAINING SOAP , OTHER THAN
THOSE OF HEADING 3401
- Organic surface-active agents, whether or not
put up for retail sale:
3402 11 -- Anionic:
3402 11 10 --- Silicone surfactant kg. 12.5%
3402 11 90 --- Other kg. 12.5%
3402 12 00 -- Cationic kg. 12.5%
3402 13 00 -- Non-ionic kg. 12.5%
3402 19 00 -- Other kg. 12.5%
3402 20 - Preparations put up for retail sale:

3402 20 10 --- Washing preparations (including auxi- kg. 12.5%
liary washing preparations) and cleaning
preparations, having a basis of soap or
other organic surface active agents
3402 20 20 --- Cleaning or degreasing preparations not kg. 12.5%
having a basis of soap or other organic
surface active agents
3402 20 90 --- Other kg. 12.5%
3402 90 -- Other:
--- Synthetic detergents:
3402 90 11 ---- Washing preparations (including auxiliary kg. 12.5%
washing preparations) and cleaning
preparations, having a basis of soap or other
organic surface active agents
3402 90 12 ---- Cleaning or degreasing preparations not kg. 12.5%
3402 90 19 ---- Other kg. 12.5%

(1) (2) (3) (4)
3402 90 20 --- Sulphonated or sulphated or oxidized or kg. 12.5%
chlorinated castor oil; sulphonated or

sulphated or oxidized or chlorinated fish oil;
sulphonated or sulphated or oxidized or
chlorinated sperm oil; sulphonated or
sulphated or oxidized or chlorinated neats
foot oil
3402 90 30 --- Penetrators kg. 12.5%
--- Wetting agents:
3402 90 49 ---- Other kg. 12.5%
--- Wa s h i n g p re p a r a t i o n s w h e t h e r o r n o t
containing soap :
having a basis of soap or other organic surface
active agents
3402 90 59 ---- Other kg. 12.5%
--- Other:
3402 90 92 ---- Cleaning or degreasing preparations not hav- kg. 12.5%
ing a basis of soap or other organic surface
active agents
3402 90 99 ---- Other kg. 12.5%
3403 L UBRICATING PREPARATIONS ( INCLUDING CUTTING -
O I L P R E PA R AT I O N S , B O LT O R N U T R E L E A S E
P R E PA R AT I O N S , A N T I - R U S T O R A N T I - C O R R O S I O N
PREPARATIONS AND MOULD RELEASE PREPARATIONS ,
BASED ON LUBRICANTS ) AND PREPARATIONS OF A
KIND USED FOR THE OIL OR GREASE TREATMENT OF
TEXTILE MATERIALS , LEATHER , FURSKINS OR OTHER

(1) (2) (3) (4)
M AT E R I A L S , BUT EXCLUDING P R E PA R AT I O N S
CONTAINING , AS BASIC CONSTITUENTS , 70 % OR
MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS
OBTAINED FROM BITUMINOUS MINERALS
- Containing petroleum oils or oils obtained
from bituminous minerals:
3403 11 00 -- Preparations for the treatment of textile kg. 12.5%
materials, leather, furskins or other materials
3403 19 00 -- Other kg. 12.5%
- Other:
3403 91 00 -- Preparations for the treatment of textile kg. 12.5%
materials, leather, furskins or other materials
3403 99 00 -- Other kg. 12.5%
3404 A RTIFICIAL WAXES AND PREPARED WAXES
3404 20 00 - Of poly (oxyethylene) (polyethylene glycol) kg. 12.5%
3404 90 - Other:
3404 90 10 --- Sealing wax (including bottle sealing wax) kg. 12.5%
in sticks, cakes or similar forms
3404 90 20 --- Polyethylene wax kg. 12.5%
--- Artificial waxes (including water soluble
waxes) prepared waxes, not emulsified or
containing solvents:
3404 90 31 ---- Poly brominated biphenyls kg. 12.5%
3404 90 32 ---- Poly chlorinated biphenyls kg. 12.5%
3404 90 33 ---- Poly chlorinated terphenyls kg. 12.5%
3404 90 39 ---- Other kg. 12.5%
3404 90 90 --- Other kg. 12.5%
3405 P OLISHES AND CREAMS, FOR FOOTWEAR , FURNITURE ,
FLOORS , COACHWORK , GLASS OR METAL , SCOURING
PASTES AND POWDERS AND SIMILAR PREPARATIONS
( WHETHER OR NOT IN THE FORM OF PAPER , WADDING ,
F E LT , N O N W O V E N S , C E L L U L A R P L A S T I C S O R
C E L L U L A R R U B B E R , I M P R E G N AT E D , C O AT E D O R
COVERED WITH SUCH PREPARATIONS ), EXCLUDING
WAXES OF HEADING 3404
3405 10 00 - Polishes, creams and similar preparations kg. 12.5%
for footwear or leather
3405 20 00 - Polishes, creams and similar preparations kg. 12.5%
for the maintenance of wooden furniture,
floors or other wood work
3405 30 00 - Polishes and similar preparations for kg. 12.5%
coach-work, other than metal polishes
3405 40 00 - Scouring pastes and powders and other kg. 12.5%

(1) (2) (3) (4)
scouring preparations
3405 90 - Other:
3405 90 10 --- Polishes and compositions for application kg. 12.5%
to metal including diamond polishing powder
or paste
3405 90 90 --- Other kg. 12.5%
3406 C ANDLES , TAPERS AND THE LIKE
3406 00 - Candles, tapers and the like:
3406 00 10 --- Candles kg. 12.5%
3406 00 90 --- Other kg. 12.5%
3407 M ODELLING PASTES , INCLUDING THOSE PUT UP FOR
CHILDREN S AMUSEMENT ; PREPARATIONS KNOWN AS
D E N TA L WA X O R A S D E N TA L I M P R E S S I O N
COMPOUNDS , PUT UP IN SETS , IN PACKINGS FOR
RETAIL SALE OR IN PLATES , HORSESHOE SHAPES ,
STICKS OR SIMILAR FORMS ; OTHER PREPARATIONS
FOR USE IN DENTISTRY , WITH A BASIS OF PLASTER
( OF CALCINED GYPSUM OR CALCIUM SULPHATE )
3407 00 - Modelling pastes, including those put up for
childrens amusement; preparations known as
d e n t a l w a x o r a s d e n t a l i m p re s s i o n
compounds, put up in sets, in packings for
retail sale or in plates, horseshoe shapes,
sticks or similar forms; other preparations for
use in dentistry, with a basis of plaster (of
calcined gypsum or calcium sulphate):
3407 00 10 --- Modelling pastes, including those put up for kg. 12.5%
childrens amusement
3407 00 90 --- Other kg. 12.5%
CHAPTER 35
Albuminoidal substances; modified starches; glues; enzymes
NOTES
(a) yeasts (heading 2102);
(b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses),
medicaments or other products of Chapter 30;
(c) enzymatic preparations for pre-tanning (heading 3202);
(d) enzymatic soaking or washing preparations or other products of Chapter 34;
(e) hardened proteins (heading 3913); or
(f) gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading 3505, the term dextrins means starch degradation products with a
reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 1702.

(1) (2) (3) (4)
3501 C ASEIN , CASEINATES AND OTHER CASEIN DERIVA -
TIVES ; CASEIN GLUES
3501 10 00 - Casein kg. 12.5%
3501 90 00 - Other kg. 12.5%
3502 A LBUMINS ( INCLUDING CONCENTRATES OF TWO OR
MORE WHEY PROTEINS , CONTAINING BY WEIGHT
MORE THAN 80% WHEY PROTEINS , CALCULATED ON
THE DRY MATTER ), ALBUMINATES AND OTHER ALBU -
MIN DERIVATIVES
- Egg albumin:
3502 11 00 -- Dried kg. 12.5%
3502 19 00 -- Other kg. 12.5%
3502 20 00 - Milk albumin, including concentrates of kg. 12.5%
two or more whey proteins
3502 90 00 - Other kg. 12.5%
3503 G ELATIN [ INCLUDING GELATIN IN RECTANGULAR
( INCLUDING SQUARE ) SHEETS , WHETHER OR NOT
SURFACE - WORKED OR COLOURED ] AND GELATIN
DERIVATIVES ; ISINGLASS ; OTHER GLUES OF ANIMAL

(1) (2) (3) (4)
ORIGIN , EXCLUDING CASEIN GLUES OF HEADING
3501
3503 00 - Gelatin [including gelatin in rectangular
(including square) sheets, whether or not
surface-worked or coloured] and gelatin
derivatives; isinglass; other glues of animal
origin, excluding casein glues of heading
3501:
3503 00 10 --- Isinglass kg. 12.5%
3503 00 20 --- Gelatin, edible grade and not elsewhere kg. 12.5%
3503 00 30 --- Glues derived from bones, hides and similar kg. 12.5%
items; fish glues
3503 00 90 --- Other kg. 12.5%
3504 P EPTONES AND THEIR DERIVATIVES ; OTHER PRO -
TEIN SUBSTANCES AND THEIR DERIVATIVES , NOT
ELSEWHERE SPECIFIED OR INCLUDED ; HIDE POW -
DER , WHETHER OR NOT CHROMED
3504 00 - Peptones and their derivatives; other protein
substances and their derivatives, not else-
where specified or included; hide powder,
whether or not chromed:
3504 00 10 --- Peptones kg. 12.5%
--- Other:
3504 00 91 --- Isolated soya protein kg. 12.5%
3504 00 99 --- Others kg. 12.5%
3505 D EXTRINS AND OTHER MODIFIED STARCHES ( FOR EX -
AMPLE , PREGELATINISED OR ESTERIFIED STARCHES );
GLUES BASED ON STARCHES , OR ON DEXTRINS OR
OTHER MODIFIED STARCHES
3505 10 - Dextrins and other modified starches:
3505 10 10 --- Esterified starches kg. 12.5%
3505 10 90 --- Other kg. 12.5%
3505 20 00 -Glues kg. 12.5%
3506 P REPARED GLUES AND OTHER PREPARED ADHESIVES ,
NOT ELSEWHERE SPECIFIED OR INCLUDED ; PRODUCTS
SUITABLE FOR USE AS GLUES OR ADHESIVES , PUT UP
FOR RETAIL SALE AS GLUES OR ADHESIVES , NOT EX -
CEEDING A NET WEIGHT OF 1 kg.
3506 10 00 - Products suitable for use as glues or kg. 12.5%
adhesives, put up for retail sale as glues or
adhesives, not exceeding a net weight of
1 kg.

(1) (2) (3) (4)
- Other:
3506 91 -- Adhesives based on polymers of headings 3901
to 3913 or on rubber:
3506 91 10 --- Based on latex, phenol formaldehyde (PF), kg. 12.5%
urea formaldehyde (UF) and polyvinyl
alcohol (PVA)
3506 91 90 --- Other kg. 12.5%
3506 99 -- Other:
3506 99 10 --- Synthetic glue with phenol urea or cresol kg. 12.5%
(with formaldehyde) as the main component
--- Prepared glues and other prepared adhesives
not elsewhere specified or included:
3506 99 91 ---- Based on starch, gum, latex, PF, UF and PVA kg. 12.5%
3506 99 99 ---- Other kg. 12.5%
3507 E NZYMES ; PREPARED ENZYMES NOT ELSEWHERE
3507 10 - Rennet and concentrates thereof:
--- Microbial rennet:
3507 10 11 ---- Animal rennet kg. 12.5%
3507 10 19 ---- Other kg. 12.5%
--- Other:
3507 10 91 ---- Animal rennet kg. 12.5%
3507 10 99 ---- Other kg. 12.5%
3507 90 - Other:
3507 90 10 --- Industrial enzymes (textile assistant) kg. 12.5%
3507 90 20 --- Pancretin pure (excluding medicament) kg. 12.5%
3507 90 30 --- Pepsin (excluding medicament) kg. 12.5%
3507 90 40 --- Pectin esterases pure kg. 12.5%
3507 90 50 --- Pectolytic enzyme (pectimase) kg. 12.5%
--- Other enzymes of microbial origin:
3507 90 61 ---- Streptokinase kg. 12.5%
3507 90 62 ---- Amylases enzymes kg. 12.5%
3507 90 69 ---- Other kg. 12.5%
--- Enzymes for pharmaceutical use, other than
streptokinase:
3507 90 71 ---- Papain, pure, of pharmaceutical grade kg. 12.5%
3507 90 79 ---- Other kg. 12.5%
--- Other:
3507 90 91 ---- Enzymatic preparations containing food kg. 12.5%
stuffs
3507 90 99 ---- Other kg. 12.5%
CHAPTER 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
NOTES
1. This Chapter does not cover separate chemically defined compounds other than those described in
Note 2(a) or 2(b) below.
2. The expression articles of combustible materials in heading 3606 applies only to:
(a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example,
tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared
fuels, in solid or semi-solid form;
(b) liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or
similar lighters and of a capacity not exceeding 300 cm3; and
(c) resin torches, firelighters and the like.
3. For the purposes of Heading 3605, "match" includes a firework in the form of a match; and, where
a match stick has more heads than one capable of being ignited by striking, each such head should be
deemed to be a match.

(1) (2) (3) (4)
3601 P ROPELLANT POWDERS
3601 00 - Propellant powders:
3601 00 10 --- Blasting powder kg. 12.5%
3601 00 20 --- Gun powder kg. 12.5%
3601 00 90 --- Other kg. 12.5%
3602 P REPARED EXPLOSIVES , OTHER THAN PROPELLANT
POWDERS
3602 00 - Prepared explosives, other than propellant
powders:
3602 00 10 --- Industrial explosives kg. 12.5%
3602 00 90 --- Other kg. 12.5%
3603 SAFETY FUSES; DETONATING FUSES ; PERCUSSION OR
DETONATING CAPS ; IGNITERS ; ELECTRIC DETONATORS
3603 00 - Safety fuses; detonating fuses; percussion or
detonating caps; igniters; electric detonators:
--- Safety fuses:
3603 00 11 ---- For mine blasting kg. 12.5%
3603 00 19 ---- Other kg. 12.5%
3603 00 20 --- Detonating fuses kg. 12.5%
--- Percussion and detonating caps:
3603 00 31 ---- Non-ordnance kg. 12.5%
3603 00 39 ---- Other kg. 12.5%
--- Igniters:
3603 00 41 ---- Non-ordnance kg. 12.5%

(1) (2) (3) (4)
3603 00 49 ---- Other kg. 12.5%
--- Electric detonators:
3603 00 51 ---- Containing explosives electrically ignited, kg. 12.5%
non-ordnance
3603 00 59 ---- Other kg. 12.5%
3604 F IREWORKS , SIGNALLING FLARES , RAIN ROCKETS , FOG
SIGNALS AND OTHER PYROTECHNIC ARTICLES
3604 10 00 - Fireworks kg. 12.5%
3604 90 - Other:
3604 90 10 --- Ship signals kg. 12.5%
3604 90 90 --- Other kg. 12.5%
3605 M ATCHES , OTHER THAN PYROTECHNIC ARTICLES OF
HEADING 3604
3605 00 - Matches, other than pyrotechnic articles of
heading 3604:
3605 00 10 --- Safety matches kg. 12.5%
3605 00 90 --- Other kg. 12.5%
3606 F ERRO - CERIUM AND OTHER PYROPHORIC ALLOYS IN
ALL FORMS ; ARTICLES OF COMBUSTIBLE MATERIALS
AS SPECIFIED IN N OTE 2 TO THIS C HAPTER
3606 10 00 - Liquid or liquefied-gas fuels in containers of kg. 12.5%
a kind used for filling or refilling cigarette or
similar lighters and of a capacity not exceed-
ing 300 cm 3
3606 90 -- Other:
3606 90 10 --- Combustible preparations kg. 12.5%
--- Other:
3606 90 91 ---- Ferro-cerium, in all forms kg. 12.5%
3606 90 92 ---- Pyrophoric alloys, in all forms kg. 12.5%
3606 90 93 ---- DNPT (dinitroso-penta-methylene kg. 12.5%
tetramine)
3606 90 99 ---- Others kg. 12.5%
CHAPTER 37
Photographic or cinematographic goods
NOTES
1. This Chapter does not cover waste or scrap.
2. In this Chapter, the word photographic relates to the process by which visible images are formed,
directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.
3. In relation to product falling under headings 3701, 3702 and 3703, the process of cutting, slitting,
perforation or any one or more of these processes shall amount to manufacture.
SUPPLEMENTARY NOTE
In this Chapter, the term Central Board of Film Certification means the authority established under
law in India for the purpose of certifying the films.

(1) (2) (3) (4)
3701 P HOTOGRAPHIC PLATES AND FILM IN THE FLAT ,
SENSITISED , UNEXPOSED , OF ANY MATERIAL OTHER
THAN PAPER , PAPERBOARD OR TEXTILES ; INSTANT
PRINT - FILM IN THE FLAT , SENSITISED , UNEXPOSED ,
WHETHER OR NOT IN PACKS
3701 10 - For X-ray:
3701 10 10 --- Medical m2 12.5%
3701 10 90 --- Other m2 12.5%
3701 20 00 - Instant print film kg. 12.5%
3701 30 00 - Other plates and film, with any side m2 12.5%
exceeding 255 mm
- Other:
3701 91 -- For colour photography (Polychrome):
3701 91 10 --- Cinematographic film kg. 12.5%
3701 91 90 --- Other kg. 12.5%
3701 99 -- Other:
3701 99 10 --- Cinematographic film m2 12.5%
3701 99 90 --- Other m2 12.5%
3702 P HOTOGRAPHIC FILM IN ROLLS , SENSITISED ,
UNEXPOSED , OF ANY MATERIAL OTHER THAN
PAPER , PAPERBOARD OR TEXTILES ; INSTANT PRINT
FILM IN ROLLS , SENSITISED , UNEXPOSED
3702 10 00 - For X-ray m2 12.5%
- Other film, without perforations, of a
width not exceeding 105 mm:
3702 31 -- For colour photography (Polychrome):
3702 31 10 --- Cinematographic film u 12.5%
3702 31 90 --- Other u 12.5%

(1) (2) (3) (4)
3702 32 -- Other, with silver halide emulsion:
3702 32 90 --- Other m2 12.5%
3702 39 -- Other:
3702 39 90 --- Other m2 12.5%
- Other film, without perforations, of a width
exceeding 105 mm:
3702 41 -- Of a width exceeding 610 mm and of a length
exceeding 200 m, for colour photography
(Polychrome):
3702 41 90 --- Other m2 12.5%
3702 42 -- Of a width exceeding 610 mm and of a length
exceeding 200 m, other than for colour
photography:
3702 42 10 --- Photographic film of a width 620 mm m2 12.5%
in rolls
3702 42 90 --- Other m2 12.5%
3702 43 -- Of a width exceeding 610 mm and of a
length not exceeding 200 m:
3702 43 10 --- Photographic films (black and white) of a m2 12.5%
width 620 mm
3702 43 90 --- Other m2 12.5%
3702 44 -- Of a width exceeding 105 mm but not
exceeding 610 mm:
3702 44 10 --- Photographic films of a width 120 mm in m2 12.5%
rolls
3702 44 90 --- Other m2 12.5%
- Other film, for colour photography
(polychrome):
3702 52 -- Of a width not exceeding 16 mm:
3702 52 10 --- Finished rolls of cinematographic positive m 12.5%
3702 52 20 --- Other cinematographic film m 12.5%
3702 52 90 -- - Other m 12.5%
3702 53 00 -- Of a width exceeding 16 mm but not m 12.5%
exceeding 35 mm and of a length not
exceeding 30 m, for slides

(1) (2) (3) (4)
exceeding 35 mm and of a length not
exceeding 30 m, other than for slides:
3702 54 90 --- Other m 12.5%
exceeding 35 mm and of a length
exceeding 30 m:
3702 55 90 --- Other m 12.5%
3702 56 -- Of a width exceeding 35 mm:
3702 56 90 --- Other m 12.5%
- Other:
3702 96 - - Of a width not exceeding 35 mm and of a length not
exceeding 30 m:
- - - Cinematographic film:
3702 96 11 - - - - Not exceeding 16 mm m 12.5%
3702 96 19 - -- - Other m 12.5%
3702 97 - - Of a width not exceeding 35 mm and of a length
exceeding 30 m:
- - - Cinematographic film:
3702 97 11 - - - - Not exceeding 16 mm m 12.5%
3702 97 19 - -- - Other m 12.5%
3702 98 - - Of a width exceeding 35 mm:
3702 98 10 - - - Cinematographic film m 12.5%
3702 98 90 -- - Other m 12.5%
3703 P HOTOGRAPHIC PAPER , PAPERBOARD AND TEXTILES
SENSITISED , UNEXPOSED
3703 10 - In rolls of a width exceeding 610 mm:
3703 10 10 --- Photographic paper or paperboard kg. 12.5%
3703 10 20 --- Textiles kg. 12.5%
3703 20 - Other, for colour photography (polychrome):
3703 20 20 --- Textiles kg. 12.5%
3703 90 - Other:
3703 90 20 --- Textiles kg. 12.5%
3704 P HOTOGRAPHIC PLATES , FILM , PAPER , PAPERBOARD
AND TEXTILES , EXPOSED BUT NOT DEVELOPED

(1) (2) (3) (4)
3704 00 - Photographic plates, film, paper,
paperboard and textiles, exposed but not
developed:
3704 00 10 --- Photographic paper, or paperboard kg. 12.5%
3704 00 20 --- Cinematographic plates and film kg. 12.5%
3704 00 30 --- Sensitised textiles kg. 12.5%
3704 00 90 --- Other kg. 12.5%
3705 P HOTOGRAPHIC PLATES AND FILM , EXPOSED AND
DEVELOPED , OTHER THAN CINEMATOGRAPHIC FILM
3705 10 00 - For offset reproduction kg. Nil
3705 90 - Other:
3705 90 10 --- Microfiches kg. Nil
3705 90 90 --- Other kg. Nil
3706 C INEMATOGRAPHIC FILM , EXPOSED AND DEVELOPED ,
WHETHER OR NOT INCORPORATING SOUND TRACK
OR CONSISTING ONLY OF SOUND TRACK
3706 10 - Of a width of 35 mm or more:
--- Feature films:
3706 10 11 ---- Made wholly in black and white and of m Nil
a length not exceeding 4,000 m
3706 10 12 ---- Made wholly in black and white and of a m Nil
length exceeding 4,000 m
3706 10 13 ---- Made wholly or partly in colour and of a m Nil
length not exceeding 4,000 m
3706 10 15 ---- Childrens films certified by the Central m Nil
Board of Film Certification to be
Childrens Film
3706 10 20 --- Documentary shorts, and films certified m Nil
as such by the Central Board of Film
Certification
3706 10 30 --- News Reels and clippings m Nil
--- Advertisement shorts and films:
3706 10 41 ---- Made wholly in black and white m Nil
3706 10 42 ---- Made wholly or partly in colour m Nil
--- Other childrens film:
3706 10 51 ---- Patch prints, including logos intended m Nil
exclusively for the entertainment of
children
3706 10 52 ---- Childrens film certified by the Central m Nil
Board of Films Certification to be
Childrens Film
3706 10 59 ---- Other m Nil

(1) (2) (3) (4)
--- Educational shorts, and films:
3706 10 61 ---- Certified as predominantly educational m Nil
by the Central Board of Film Certification
exclusively for educational purposes
3706 10 63 ---- Teaching aids including film strips of m Nil
educational nature
3706 10 69 ---- Other m Nil
3706 10 70 --- Short films not elsewhere specified or m Nil
included
--- Other:
3706 10 91 ---- Audio-visual news or audio-visual views m Nil
materials including news clippings
3706 10 92 ---- Master positives, exposed negatives, m Nil
dupes and rush prints as are not cleared
for public exhibitions
3706 10 99 ---- Other m Nil
3706 90 - Other:
--- Feature films:
3706 90 15 ---- Childrens films certified by the Central m Nil
Board of Film Certification to be
Childrens Film
3706 90 20 --- Documentary shots, and films certified as m Nil
such by the Central Board of Film
Certification
3706 90 30 --- News reels and clippings m Nil
--- Advertisement shots and films:
3706 90 41 ---- Made wholly in black and white m Nil
3706 90 42 ---- Made wholly or partly in colour m Nil
--- Other childrens film:
exclusively for the entertainment of
children
3706 90 52 ---- Childrens film certified by the Central m Nil
Board of Films Certification to be

(1) (2) (3) (4)
Childrens film
3706 90 59 ---- Other m Nil
--- Educational shorts, and films:
3706 90 61 ---- Certified as predominantly educational m Nil
by the Central Board of Film Certification
exclusively for educational purposes
3706 90 63 ---- Teaching aids including film strips of m Nil
educational nature
3706 90 64 ---- Certified as predominantly m Nil
educational, by Central Board of Film
Certification, of width below 30mm
3706 90 69 ---- Other m Nil
3706 90 70 --- Short film not elsewhere specified m Nil
--- Other:
3706 90 91 ---- Audio-visual news or audio-visual views m Nil
materials including news clippings
3706 90 92 ---- Master positives, exposed negatives, dupes m Nil
and rush prints as are not cleared for public
exhibitions
3706 90 99 ---- Other m Nil
3707 C HEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES
( OTHER THAN VARNISHES , GLUES , ADHESIVES AND
SIMILAR PREPARATIONS ); UNMIXED PRODUCTS FOR
PHOTOGRAPHIC USES , PUT UP IN MEASURED PORTIONS
OR PUT UP FOR RETAIL SALE IN A FORM READY FOR
USE
3707 10 00 - Sensitizing emulsions kg. 12.5%
3707 90 - Other:
3707 90 10 --- Chemical products mixed or compounded for kg. 12.5%
Photographic uses (for example, developers
and fixers), whether or not in bulk
3707 90 90 --- Other kg. 12.5%
CHAPTER 38
Miscellaneous chemical products
NOTES
(a) separate chemically defined elements or compounds with the exception of the following :
(1) artificial graphite (heading 3801);
(2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting pro-ducts and plant-
growth regulators, disinfectants and similar products, put up as described in heading 3808;
(3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades
(heading 3813);
(4) certified reference materials specified in Note 2 below;
(5) products specified in Note 3 (a) or 3 (c) below;
(b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used
in the preparation of human foodstuffs (generally, heading 2106);
(c) slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic
or their mixtures and meeting the requirements of Note 3 (a) or 3(b) to Chapter 26 (heading 2620);
(d) medicaments (Heading 3003 or 3004);
(e) spent catalysts of a kind used for the extraction of base metals or for the manufacture of
chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the
recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form
of, for example, finely divided powder or woven gauze (Section XIV or XV).
2. (A) For the purpose of heading 3822, the expression certified reference materials means reference
materials which are accompanied by a certificate which indicates the values of the certified properties, the
methods used to determine these values and the degree of certainty associated with each value and which are
suitable for analytical, calibrating or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference
materials, heading 3822 shall take precedence over any other heading in the Schedule.
3. Heading 3824 includes the following goods which are not to be classified in any other heading of
this Schedule:
(a) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium
oxide or of the halides of the alkali or alkaline-earth metals;
(b) fusel oil; Dippels oil;
(c) ink removers put up in packings for retail sale;
(d) stencil correctors, other correcting fluids and corrections tapes (other than those of heading
9612), put up in packings for retail sale; and
(e) ceramic firing testers, fusible (for example, seger cones).

4. Throughout the Schedule, municipal waste means waste of a kind collected from households,
hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and
demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber,
wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.
The term municipal waste, however, does not cover:
(a) individual materials or articles segregated from the waste, such as wastes of plastics, rubber,
wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the
Schedule;
(b) industrial waste;
(c) waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or
(d) clinical waste, as defined in Note 6(a) below.
5. For the purposes of heading 3825, sewage sludge means sludge arising from urban effluent treatment
plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable
for use as fertiliser is excluded (Chapter 31).
6. For the purposes of heading 3825, the expression other wastes applies to:
(a) clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment
or other medical, surgical, dental or veterinary procedures, which often contain pathogens and
pharmaceutical substances and require special disposal procedures (for example, soiled dressings,
used gloves and used syringes);
(b) waste organic solvents;
(c) wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) other wastes from chemical or allied industries.
The expression other wastes does not, however, cover wastes which contain mainly petroleum oils
or oils obtained from bituminous minerals (heading 2710).
7. For the purposes of heading 3826, the term "biodiesel" means mon-alkyl esters of fatty acids of a
kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.
8. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic
drugs. For the purposes of this Note, alcohol, opium, Indian hemp, narcotic drugs and narcotic
have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties)
Act, 1955 (16 of 1955).
9. In relation to products of heading 3808, addition of chemicals and other ingredients like inert carriers
or solvents, surface active dispersing and stabilising agents, emulsifires, wetting and dispersing agents,
deodorant, masking agent, attractants and feeding stimulants to pesticidal chemicals in concentrated form,
labelling or relabelling of containers intended for consumers or repacking from bulk pack to retail packs or
the adoption of any other treatment to render the product marketable to the consumer shall amount to
manufacture.
10. In relation to products of this Chapter (other than products of heading 3808), labelling
or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other
treatment to render the product marketable to the consumer, shall amount to manufacture.
SUB-HEADING NOTES
1.Sub-heading 3808 50 covers only goods of heading 3808, containing one or more of the following
substances : aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane
(ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) [clofenotane (INN), 1,1,1-trichloro-2,2-
bis( p-chlorophenyl) ethane]; dieldrin (ISO, INN); 4,6-dinitro-o-cresol [DNOC (ISO)] or its salts; dinoseb
(ISO), its salts or its esters; ethylene dibromide (ISO) (1,2 dibromoethane); ethylene dichloride (ISO) (1,2-
dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-
hexachlorocyclohexane [HCH (ISO)], including lindane (ISO, INN); mercury compounds; methamidophos
(ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathionmethyl (ISO) (methyl-
parathion); pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-
trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.
Sub-heading 3808 50 also covers dustable powder formulations containing a mixture of benomyl
(ISO), carbofuran (ISO) and thiram (ISO).
2. For the purposes of tariff items 3825 41 00 and 3825 49 00, waste organic solvents are wastes
containing mainly organic solvents, not fit for further use as presented as primary products, whether or not
intended for recovery of the solvents.
SUPPLEMENTARY NOTES
In this Chapter:
(1) Ozone depleting substance means a substance which
(a) falls under this Chapter; and
(b) is specified in Schedule I to the Ozone Depleting Substance (Regulation and Control) Rules,
2000.
(2) hazardous waste means a substance which
(a) falls under this Chapter; and
(b) is defined or specified in the Export and Import Policy of the Central Government issued from
time to time,
and includes even waste oils and discarded containers specified in the Schedules to the Hazardous Wastes
(Management and Handling) Rules, 1989.

(1) (2) (3) (4)
3801 A RT I F I C I A L GRAPHITE; COLLOIDAL OR SEMI-
COLLOIDAL GRAPHITE ; PREPARATIONS BASED ON
GRAPHITE OR OTHER CARBON IN THE FORM OF

(1) (2) (3) (4)
PASTES , BLOCKS , PLATES OR OTHER SEMIMANUFAC -
TURES
3801 10 00 - Artificial graphite kg. 12.5%
3801 20 00 - Colloidal or semi-colloidal graphite kg. 12.5%
3801 30 00 - Carbonaceous pastes for electrodes and kg. 12.5%
similar pastes for furnace linings
3801 90 00 - Other kg. 12.5%
3802 A CTIVATED CARBON ; ACTIVATED NATURAL MINERAL
PRODUCTS ; ANIMAL BLACK , INCLUDING SPENT ANIMAL
BLACK
3802 10 00 - Activated carbon kg. 12.5%
3802 90 - Other:
--- Activated natural mineral products:
3802 90 11 ---- Activated alumina kg. 12.5%
3802 90 12 ---- Activated bauxite kg. 12.5%
3802 90 19 ---- Other kg. 12.5%
3802 90 20 --- Animal black (for example bone black, kg. 12.5%
ivory black), including spent animal black
3803 00 00 T ALL OIL , WHETHER OR NOT REFINED kg. 12.5%
3804 R ESIDUAL LYES FOR THE MANUFACTURE OF WOOD
PULP , WHETHER OR NOT CONCENTRATED , DESUGARED
O R C H E M I C A L LY T R E AT E D , I N C L U D I N G L I G N I N
SULPHONATES , BUT EXCLUDING TALL OIL OF HEADING
3803
3804 00 - Residual lyes for the manufacture of wood
pulp, whether or not concentrated,
desugared or chemically treated, including
lignin sulphonates, but excluding tall oil of
heading 3803:
3804 00 10 --- Lignin sulphonates kg. 12.5%
3804 00 20 --- Concentrated sulphate lye kg. 12.5%
3804 00 90 --- Other kg. 12.5%
3805 G UM , WOOD OR SULPHATE TURPENTINE AND OTHER
TERPENIC OILS PRODUCED BY THE DISTILLATION OR
OTHER TREATMENT OF CONIFEROUS WOODS ; CRUDE
DIPENTENE ; SULPHITE TURPENTINE AND OTHER CRUDE
PA R A - C Y M E N E ; P I N E O I L C O N TA I N I N G A L P H A -
TERPINEOL AS THE MAIN CONSTITUENT
3805 10 - Gum, wood or sulphate turpentine oils:
3805 10 10 --- Wood turpentine oil and spirit of turpentine kg. 12.5%
3805 10 20 --- Gum turpentine oil kg. 12.5%
3805 10 30 --- Sulphate turpentine oil kg. 12.5%
3805 90 - Other:

(1) (2) (3) (4)
3805 90 10 --- Terpenic oils produced by the distillation or kg. 12.5%
other treatment of coniferous woods
3805 90 20 --- Crude dipentene kg. 12.5%
3805 90 30 --- Sulphite turpentine kg. 12.5%
3805 90 90 --- Other kg. 12.5%
3806 R OSIN AND RESIN ACIDS , AND DERIVATIVES THEREOF ;
ROSIN SPIRIT AND ROSIN OILS ; RUN GUMS
3806 10 - Rosin and resin acids:
3806 10 10 --- Gum rosin kg. 12.5%
3806 10 90 --- Other kg. 12.5%
3806 20 00 - Salts of rosin, of resin acids or of derivatives kg. 12.5%
of rosin or resin acids, other than salts of
rosin adducts
3806 30 00 - Ester gums kg. 12.5%
3806 90 - Other:
3806 90 10 --- Run gums kg. 12.5%
3806 90 90 --- Other kg. 12.5%
3807 W OOD TAR ; WOOD TAR OILS ; WOOD CREOSOTE ; WOOD
N A P H T H A ; V E G E TA B L E P I T C H ; B R E W E R S P I T C H A N D
SIMILAR PREPARATIONS BASED ON ROSIN , RESIN ACIDS OR
ON VEGETABLE PITCH
3807 00 - Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers pitch and
similar preparations based on rosin, resin acids
or on vegetable pitch:
3807 00 10 --- Wood tar kg. 12.5%
3807 00 20 --- Wood Tar oils, wood creosote, wood naphtha kg. 12.5%
3807 00 30 --- Vegetable pitch, brewers pitch and similar kg. 12.5%
preparations based on rosin, resin acids or
vegetable pitch
3808 I NSECTICIDES , RODENTICIDES , FUNGICIDES , HERBICIDES ,
ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH
REGULATORS , DISINFECTANTS AND SIMILAR PRODUCTS ,
PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS
PREPARATIONS OR ARTICLES ( FOR EXAMPLE , SULPHUR -
TREATED BANDS , WICKS AND CANDLES , AND FLY - PAPERS )
3808 50 Goods specified in Sub-heading Note 1 to this
Chapter, namely:-
aldrin (ISO); binapacryl (ISO); camphechlor (ISO)
(toxaphene); captafol (ISO); chlordane (ISO);
chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO)
(clofenotane (INN), 1,1,1-trichloro-2,2-bis
(p-chlorphenyl) ethane); dieldrin (ISO, INN), dinoseb

(1) (2) (3) (4)
(ISO), its salts or its esters; ethylene dibromide (ISO)
(1,2-dibromoethane); ethylene dichloride (ISO) (1,2-
dichloroethane); fluoroacetamide (ISO); heptachlor
(ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6
exachlorocyclohexane (HCH (ISO)), including
lindane (ISO, INN); mercury compounds;
methamidophos (ISO); monocrotophos (ISO);
oxirane (ethylene oxide); parathion (ISO); parathion-
methyl (ISO) (methyl-parathion); pentachlorophenol
(ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-
trichlorophenoxyacetic acid), its salts or its esters:
3808 50 00 - Aldrin (ISO); binapacryl (ISO); camphechlor (ISO) kg. 12.5%
(toxaphene); captafol (ISO); chlordance (ISO);
chlordimeform (ISO); chlorobenzilate (ISO); DDT
(ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorphenyl) ethane); dieldrin (ISO, INN), dinoseb
(ISO), its salts or its esters; ethylene dibromide
(ISO) (1,2-dibromoethane); ethylene dichloride
(ISO) (1,2-dichloroethane); fluoroacetamide (ISO);
heptachlor (ISO); hexachlorobenzene (ISO);
1,2,3,4,5,6 exachlorocyclohexane (HCH (ISO)),
including lindane (ISO, INN); mercury compounds;
methamidophos (ISO); monocrotophos (ISO);
oxirane (ethylene oxide); parathion (ISO);
parathion-methyl (ISO) (methyl-parathion);
pentachlorophenol (ISO) phosphamidon (ISO);
2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid),
its salts or its esters
- Other :
3808 91 -- Insecticides :
3808 91 11 ---- Aluminium phosphite (for example phostoxin) kg. 12.5%
3808 91 12 ---- Calcium cyanide kg. 12.5%
3808 91 13 ---- D.D.V.P. (Dimethyl-dichloro-vinyl-phosphate) kg. 12.5%
3808 91 21 ---- Diaginal kg. 12.5%
3808 91 22 ---- Methyl bromide kg. 12.5%
3808 91 23 ---- Dimethoate, technical grade kg. 12.5%
3808 91 24 ---- Melathion kg. 12.5%
3808 91 31 ---- Endosulphan, technical grade kg 12.5%
3808 91 32 ---- Quinal phos kg. 12.5%
3808 91 33 ---- Isoproturon kg. 12.5%
` 3808 91 34 ---- Fenthion kg. 12.5%
3808 91 35 ---- Cipermethrin, technical grade kg. 12.5%
3808 91 36 ---- Allethrin kg. 12.5%
3808 91 37 ---- Synthetic pyrethrum kg. 12.5%

(1) (2) (3) (4)
--- Other :
3808 91 91 ---- Repellants for insects such as flies, mosquito kg. 12.5%
3808 91 92 ---- Paper impregnated or coated with insecticides kg. 12.5%
such as D.D.T. coated paper
3808 91 99 ---- Other kg. 12.5%
3808 92 -- Fungicides :
3808 92 10 --- Maneb kg. 12.5%
3808 92 20 --- Sodium penta chlorophenate (santrobrite) kg. 12.5%
3808 92 30 --- Thiram (tetramethyl thiuram disulphide) kg. 12.5%
3808 92 40 --- Zineb kg. 12.5%
3808 92 50 --- Copper oxychloride kg. 12.5%
3808 92 90 --- Other kg. 12.5%
3808 93 -- Herbicides, anti-sprouting products and
plant-growth regulators :
3808 93 10 --- Chloromethyl phenozy acetic acid (M.C.P.A) kg. 12.5%
3808 93 20 --- 2:4 Dichloro phenoy acetic acid and its esters kg. 12.5%
3808 93 30 --- Gibbeellic acid kg. 12.5%
3808 93 40 --- Plant growth regulators kg. 12.5%
3808 93 50 --- Weedicides and weed killing agents kg. 12.5%
3808 93 90 --- Other kg. 12.5%
3808 94 00 -- Disinfectants kg. 12.5%
3808 99 -- Other :
3808 99 10 --- Pesticides, not elsewhere specified or included kg. 12.5%
3808 99 90 --- Other kg. 12.5%
3809 F INISHING AGENTS , DYE CARRIERS TO ACCELERATE
THE DYEING OR FIXING OF DYE - STUFFS AND OTHER
P R O D U C T S A N D P R E PA R AT I O N S ( F O R E X A M P L E ,
DRESSINGS AND MORDANTS ), OF A KIND USED IN THE
TEXTILE , PAPER , LEATHER OR LIKE INDUSTRIES , NOT
3809 10 00 -With a basis of amylaceous substances kg. 12.5%
-Other:
3809 91 -- Of a kind used in the textile or like industries:
3809 91 10 --- Textile assistants mordanting agents kg. 12.5%
3809 91 20 --- Textile assistants desizing agents kg. 12.5%
3809 91 30 --- Textile assistants dispersing agents kg. 12.5%
3809 91 40 --- Textile assistants emulsifying agents kg. 12.5%
3809 91 50 --- Textile assistants hydro sulphite kg. 12.5%
formaldehyde compound (rongalite or
formusul)
3809 91 60 --- Textile assistantstextile preservatives kg. 12.5%
3809 91 70 --- Textile assistants water proofing agents kg. 12.5%


(1) (2) (3) (4)
3809 91 80 --- Prepared textile glazings, dressings and kg. 12.5%
mordants
3809 91 90 --- Other kg. 12.5%
3809 92 00 -- Of a kind used in the paper or like industries kg. 12.5%
3809 93 -- Of a kind used in the leather or like industries :
3809 93 10 --- Fatty oil or pull up oil kg. 12.5%
3809 93 90 --- Other kg. 12.5%
3810 P ICKLING PREPARATIONS FOR META L SURFACES ;
FLUXES AND OTHER AUXILIARY PREPARATIONS FOR
SOLDERING , BRAZING OR WELDING ; SOLDERING ,
B R A Z I N G O R W E L D I N G P O W D E R S A N D PA S T E S
C O N S I S T I N G O F M E TA L A N D O T H E R M AT E R I A L S ;
P R E PA R AT I O N S O F A K I N D U S E D A S C O R E S O R
COATINGS FOR WELDING ELECTRODES OR RODS
3810 10 - Pickling preparations for metal surfaces;
soldering, brazing or welding powders and
pastes consisting of metal and other materials:
3810 10 10 --- Pickling preparations and other soldering, kg. 12.5%
brazing or welding powders or pastes
3810 10 20 --- Thermite portion for welding (alumina kg. 12.5%
thermic heat generators)
3810 10 90 --- Other kg. 12.5%
3810 90 - Other:
3810 90 10 --- Preparations of a kind used as cores or kg. 12.5%
coatings for welding electrodes and rods
3810 90 90 --- Other kg. 12.5%
3 8 11 A NTI- KNOCK PREPARATIONS , OXIDATION INHIBITORS ,
G U M I N H I B I TO R S , V I S C O S I T Y I M P R O V E R S , ANTI -
CORROSIVE PREPARATIONS AND OTHER PREPARED
ADDITIVES , FOR MINERAL OILS ( INCLUDING GASOLINE )
OR FOR OTHER LIQUIDS USED FOR THE SAME
PURPOSES AS MINERAL OILS
- Anti-knock preparations:
3811 11 00 -- Based on lead compounds kg. 12.5%
3811 19 00 -- Other kg. 12.5%
- Additives for lubricating oils:
3811 21 00 -- Containing petroleum oils or oils obtained kg. 12.5%
from bituminous minerals
3811 29 00 -- Other kg. 12.5%
3811 90 00 - Other kg. 12.5%
3812 P R E PA R E D R U B B E R A C C E L E R ATO R S ; C O M P O U N D
PLASTICISERS FOR RUBBER OR PLASTICS, NOT
ELSEWHERE SPECIFIED OR INCLUDED ; ANTI - OXIDISING

(1) (2) (3) (4)
PREPARATIONS AND OTHER COMPOUND STABILISERS
FOR RUBBER OR PLASTICS
3812 10 00 - Prepared rubber accelerators kg. 12.5%
3812 20 - Compound plasticisers for rubber or plastics:
3812 20 10 --- Phthalate plasticisers kg. 12.5%
3812 20 90 --- Other kg. 12.5%
3812 30 - Anti-oxidising preparations and other compound
stabilisers for rubber or plastics:
3812 30 10 --- Anti-oxidants for rubber kg. 12.5%
3812 30 20 --- Softeners for rubber kg. 12.5%
3812 30 30 --- Vulcanising agents for rubber kg. 12.5%
3812 30 90 --- Other kg. 12.5%
3813 00 00 PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; kg. 12.5%
CHARGED FIRE-EXTINGUISHING GRENADES
3814 O RGANIC COMPOSITE SOLVENTS AND THINNERS , NOT
ELSEWHERE SPECIFIED OR INCLUDED ; PREPARED
PAINT OR VARNISH REMOVERS
3814 00 - Organic composite solvents and thinners, not
elsewhere specified or included; prepared paint
or varnish removers:
3814 00 10 --- Organic composite solvents and thinners, not kg. 12.5%
3814 00 20 --- Prepared paint or varnish removers kg. 12.5%
3815 REACTION INITIATORS, REACTION ACCELERATORS AND
CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR
INCLUDED
- Supported catalysts:
3815 11 00 -- With nickel or nickel compounds as the kg. 12.5%
active substance
3815 12 -- With precious metal or precious metal compounds as
the active substance:
3815 12 10 --- Platinum or palladium catalysts with a base kg. 12.5%
of activated carbon
3815 12 90 --- Other kg. 12.5%
3815 19 00 -- Other kg. 12.5%
3815 90 00 - Other kg. 12.5%
3816 00 00 R EFRACTORY CEMENTS , MORTARS , CONCRETES AND kg. 12.5%
SIMILAR COMPOSITIONS , OTHER THAN PRODUCTS OF
HEADING 3801
3817 MIXED ALKYLBENZENES AND MIXED
ALKYLNAPHTHALENES, OTHER THAN THOSE OF
HEADING 2707 OR 2902
3817 00 - Mixed alkylbenzenes and mixed

(1) (2) (3) (4)
alkylnaphthalenes, other than those of
heading 2707 or 2902:
--- Mixed alkylbenzenes:
3817 00 11 ---- Linear alkylbenzenes kg. 12.5%
3817 00 19 ---- Other kg. 12.5%
3817 00 20 --- Mixed alkylnaphthalenes kg. 12.5%
3818 CHEMICAL ELEMENTS DOPED FOR USE IN
ELECTRONICS , IN THE FORM OF DISCS , WAFERS OR
SIMILAR FORMS ; CHEMICAL COMPOUNDS DOPED FOR
USE IN ELECTRONICS
3818 00 - C h e m i c a l e l e m e n t s d o p e d f o r u s e i n
electronics, in the form of discs, wafers or
similar forms; chemical compounds doped
for use in electronics:
3818 00 10 --- Undefused silicon wafers kg. 12.5%
3818 00 90 --- Other kg. 12.5%
3819 H YDRAULIC BRAKE FLUIDS AND OTHER PREPARED
LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT
CONTAINING OR CONTAINING LESS THAN 70% BY
WEIGHT OF PETROLEUM OILS OR OILS OBTAINED
FROM BITUMINOUS MINERALS
3819 00 - Hydraulic brake fluids and other prepared
liquids for hydraulic transmission, not
containing or containing less than 70% by
weight of petroleum oils or oils obtained
from bituminous minerals:
3819 00 10 --- Hydraulic brake fluids kg. 12.5%
3819 00 90 --- Other kg. 12.5%
3820 00 00 A NTI - FREEZING PREPARATIONS AND PREPARED kg. 12.5%
DE - ICING FLUIDS
3821 00 00 P REPARED CULTURE MEDIA FOR DEVELOPMENT kg. 12.5%
OR MAINTENANCE OF MICRO - ORGANISMS ( INCLUDING
VIRUSES AND THE LIKE ) OR OF PLANT , HUMAN OR
ANIMAL CELLS
3822 DIAGNOSTIC O R L A B O R ATO RY R E A G E N T S O N A
B A C K I N G , PREPARED DIAGNOSTIC OR LABORATORY
REAGENTS WHETHER OR NOT ON A BACKING, OTHER THAN]
THOSE OF HEADING 3002 OR 3006; CERTIFIED REFERENCE
MATERIALS
3822 00 - Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents
whether or not on a backing, other than those
of heading 3002 or 3006; certified reference
materials:

(1) (2) (3) (4)
--- For medical diagnosis:
3822 00 11 ---- Pregnancy confirmation reagents kg. 12.5%
3822 00 12 ---- Reagents for diagnosing AIDS kg. 12.5%
3822 00 19 ---- Other kg. 12.5%
3822 00 90 --- Other kg. 12.5%
3823 I NDUSTRIAL MONOCARBOXYLIC FATTY ACIDS ; ACID
OILS FROM REFINING ; INDUSTRIAL FATTY ALCOHOLS
- Industrial monocarboxylic fatty acids; acid oils
from refining:
3823 11 -- Stearic acid:
--- Palm stearin:
3823 11 11 ---- Crude kg. 12.5%
3823 11 12 ---- RBD kg. 12.5%
3823 11 19 ---- Other kg. 12.5%
3823 11 90 --- Other stearic acid or stearin kg. 12.5%
3823 12 00 -- Oleic acid kg. 12.5%
3823 13 00 -- Tall oil fatty acids kg. 12.5%
3823 19 00 -- Other kg. 12.5%
3823 70 - Industrial fatty alcohols:
3823 70 10 --- Cetyl alcohol kg. 12.5%
3823 70 20 --- Lauryl alcohol kg. 12.5%
3823 70 30 --- Oleyl alcohol kg. 12.5%
3823 70 40 --- Stearyl alcohol kg. 12.5%
3823 70 90 --- Other kg. 12.5%
3824 PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES;
CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL
OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF
MIXTURES OF NATURAL PRODUCTS ), NOT ELSEWHERE
3824 10 00 - Prepared binders for foundry moulds kg. 12.5%
or cores
3824 30 00 - Non-agglomerated metal carbides mixed kg. 12.5%
together or with metallic binders
3824 40 - Prepared additives for cements, mortars
or concretes:
3824 40 10 --- Damp proof or water proof compounds kg. 12.5%
3824 40 90 --- Other kg. 12.5%
3824 50 - Non-refractory mortars and concretes:
3824 50 10 --- Concretes ready to use known as Ready- kg. 6%
mix Concrete (RMC)
3824 50 90 --- Other kg. 12.5%
3824 60 - Sorbitol other than that of sub-heading
2905 44:

(1) (2) (3) (4)
3824 60 10 --- In aqueous solution kg. 12.5%
3824 60 90 --- Other kg. 12.5%
- Mixtures containing halogenated derivatives
of methane,
ethane or propane:
3824 71 00 -- Containing chlorofluorocarbons (CFCs), whether kg. 12.5%
or not containing hydrochlorofluorocarbons
(HCFCs), perfluorocarbons (PFCs) or
hydrofluorocarbons (HFCs)
3824 72 00 -- Containing bromochlorodifluoromethane, kg. 12.5%
bromotrifluoromethane or dibromotetra-
fluoroethanes
3824 73 00 -- Containing hydrobromofluorocarbons (HBFCs) kg. 12.5%
3824 74 00 -- Containing hydrochlorofluorocarbons (HCFCs), kg. 12.5%
whetheror not containing perfluorocarbons (PFCs)
or hydrofluorocarbons (HFCs) but not containing
chlorofluorocarbons (CFCs)
3824 75 00 -- Containing carbon tetrachloride kg. 12.5%
3824 76 00 -- Containing 1,1,1-trichloroethane (methyl chloroform) kg. 12.5%
3824 77 00 -- Containing bromomethane (methyl bromide) or kg. 12.5%
bromochloromethane
3824 78 00 -- Containing perfluorocarbons (PFCs) or kg. 12.5%
hydrofluorocarbons (HFCs), but not containing
chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons (HCFCs)
3824 79 00 -- Other kg. 12.5%
- Mixtures and preparations containing oxirane
(ethylene oxide), polybrominated biphenyls (PBBs),
polychlorinated biphenyls (PCBs), polychlorinated
terphenyls (PCTs) or tris (2,3-dibromopropyl)
phosphate :
3824 81 00 -- Containing oxirane (ethylene oxide) kg. 12.5%
3824 82 00 -- Containing polychlorinated biphenyls (PCBs), kg. 12.5%
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
3824 83 00 -- Containing tris (2,3-dibromopropyl) phosphate kg. 12.5%
3824 90 - Other:
--- Ammoniacal gas liquors and spent oxide
produced in coal gas purification, case
hardening compound, heat transfer salts; mixture
of diphenyl and diphenyl oxide as heat transfer
medium, mixed polyethylene glycols; salts for
curing or salting, surface tension reducin g

(1) (2) (3) (4)
agents:
3824 90 11 ---- Ammoniacal gas liquors and spent oxide kg. 12.5%
produced in coal gas purification
3824 90 12 ---- Case hardening compound kg. 12.5%
3824 90 13 ---- Heat transfer salts kg. 12.5%
3824 90 14 ---- Mixture of diphenyl and diphenyl oxide as kg. 12.5%
heat transfer medium
3824 90 15 ---- Mixed polyethylene glycols kg. 12.5%
3824 90 16 ---- Salts for curing or salting kg. 12.5%
3824 90 17 ---- Surface tension reducing agents kg. 12.5%
--- Electroplating salts; water treatment chemicals;
ion exchanger; correcting fluid; precipitated
silica
and silica gel; oil well chemical:
3824 90 21 ---- Electroplating salts kg. 12.5%
3824 90 22 ---- Water treatment chemicals, ion exchanger kg. 12.5%
(INN) such as permiutits, zeolites
3824 90 23 ---- Gramophone records making material kg. 12.5%
3824 90 24 ---- Correcting fluid kg. 12.5%
3824 90 25 ---- Precipitated silica and silica gel kg. 12.5%
3824 90 26 ---- Oil well chemicals kg. 12.5%
--- Mixture containing perhalogenated
derivatives of acyclic hydrocarbons
containing two or more different halogens
other than chlorine and fluorine; ferrite
powder; capacitor fluids PCB type; dipping
oil for treatment of grapes; Poly brominated
biphenyls, poly chlorinated biphenyls, Poly
chlorinated terphenyls, crocidolite; goods of
a kind known as hazardous waste;
phosphogypsum :
3824 90 31 ---- Mixtures containing perhalogenated kg. 12.5%
derivatives of acyclic hydrocarbons
containing two or more different halogens
other than chlorine and fluorine
3824 90 32 ---- Ferrite powder kg. 12.5%
3824 90 33 ---- Capacitor fluids PCB type kg. 12.5%
3824 90 34 ---- Dipping oil for treatment of grapes kg. 12.5%
3824 90 35 ---- Poly brominated biphenyls, poly chlorinated kg. 12.5%
biphenyls, poly chlorinated terphenyls,

crocidolite
3824 90 36 ---- Goods of a kind known as hazardous waste kg. 12.5%
3824 90 37 ---- Phosphogypsum kg. 12.5%

(1) (2) (3) (4)
3824 90 38 ---- Phosphonic Acid, Methyl-compound with kg. 12.5%
(aminoiminomethyl) urea (1:1)
3824 90 90 ---- Other kg. 12.5%
3825 R ESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED
INDUSTRIES , NOT ELSEWHERE SPECIFIED OR INCLUDED ;
MUNICIPAL WASTE ; SEWAGE SLUDGE ; OTHER WASTES
SPECIFIED IN N OTE 6 TO THIS C HAPTER
3825 10 00 - Municipal waste kg.
3825 20 00 - Sewage sludge kg.
3825 30 00 - Clinical waste kg.
- Waste organic solvents:
3825 41 00 -- Halogenated kg. 12.5%
3825 49 00 -- Other kg. 12.5%
3825 50 00 - Wastes of metal pickling liquors, hydraulic kg. 12.5%
fluids, brake fluids and anti-freeze fluids
- Other wastes from chemical or allied industries:
3825 61 00 -- Mainly containing organic constituents kg. 12.5%
3825 69 00 -- Other kg. 12.5%
3825 90 00 - Other kg. 12.5%
3826 00 00 Biodiesel and Mixtures thereof , not kg. 12.5%
containing or containing less than 70% by
Weight of petroleum oils or oils obtained
from bituminous minerals
The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price. For
percentage of abatement - please see Appendix V.
SECTION VII 288 CHAPTER 39
SECTION VII
PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF

NOTES
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this
Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in
the heading appropriate to that product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to
be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present,
as being complementary one to another.
2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with
motifs, characters or pictorial representations, which are not merely incidental to the primary use of the
goods, fall in Chapter 49.
CHAPTER 39
Plastics and articles thereof
NOTES
1. Throughout this Schedule, the expression plastics means those materials of headings 3901 to
3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage,
of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser)
by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of
the external influence.
Throughout this Schedule any reference to plastics also includes vulcanised fibre. The expression,
however, does not apply to materials regarded as textile materials of Section XI.
(a) lubricating preparations of heading 2710 or 3403;
(b) waxes of heading 2712 or 3404;
(c) separate chemically defined organic compounds (Chapter 29);
(d) heparin or its salts (heading 3001);
(e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to
3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the
solution (heading 3208); stamping foils of heading 3212;
(f) organic surface-active agents or preparation of heading 3402;
(g) run gums or ester gums (heading 3806);
(h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same
purposes as mineral oils (heading 3811);
(ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39
(heading 3819);
(k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);
(l) synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
(m) saddlery or harness (heading 4201) or trunks, suit-cases, hand-bags or other containers of
heading 4202;
(n) plaits, wickerwork or other articles of Chapter 46;
(o) wall coverings of heading 4814;
(p) goods of Section XI (textiles and textile articles);
(q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-
sticks, whips, riding-crops or parts thereof);
(r) imitation jewellery of heading 7117;
(s) articles of Section XVI (machines and mechanical or electrical appliances);
(t) parts of aircraft or vehicles of Section XVII;
(u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(v) articles of Chapter 91 (for example, clock or watch cases);
(w) articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs,
prefabricated buildings);
(y) articles of Chapter 95 (for example, toys, games, sports requisites); or
(z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth-pieces
or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens,
propelling pencils).
3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the
following categories:
(a) liquid synthetic polyolefins of which less than 60% by volume distils at 3000C, after conversion
to 1,013 millibars when a reduced pressure distillation method is used (headings 3901 and 3902);
(b) resins, not highly polymerised, of the coumarone-indene type (heading 3911);
(c) other synthetic polymers with an average of at least 5 monomer units;
(d) silicones (heading 3910);
(e) resols (heading 3909) and other prepolymers.
4. The expression copolymers covers all polymers in which no single monomer unit contributes 95%
or more by weight to the total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including
co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer bends
are to be classified in the heading covering polymers of that comonomer unit which predominates by weight
over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of
polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be
classified in the heading which occurs last in numerical order among those which equally merit consideration.
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain
have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified
polymer. This provision does not apply to graft copolymers.
6. In headings 3901 to 3914, the expression primary forms applies only to the following forms:
(a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and
similar bulk forms.
7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed
into primary forms (headings 3901 to 3914).
8. For the purposes of heading 3917, the expression tubes, pipes and hoses means hollow products,
whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or
distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also
includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an
internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the
width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile
shapes.
9. For the purposes of heading 3918, the expression wall or ceiling coverings of plastics applies to
products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics
fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being
grained, embossed, coloured, design-printed or otherwise decorated.
10. In headings 3920 and 3921, the expression plates, sheets, film, foil and strip applies only to plates,
sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether
or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further
worked (even if when so cut they become articles ready for use).
11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier
headings of Sub-Chapter II:
(a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding
300l;
(b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) gutters and fittings thereof;
(d) doors, windows and their frames and thresholds for doors;
(e) balconies, balustrades, fencing, gates and similar barriers;
(f) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g) large scale shelving for assembly and permanent installation, for example, in shops, workshops,
warehouses;
(h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases,
walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-
plates and other protective plates.
12. In headings 3920 and 3921, the expression flexible means an article which has a modulus
of elasticity either in flexture or in tension of not over 700 kilograms per square centimeter at 230C and
50 per cent. relative humidity when tested in accordance with the method of test for stiffness of
plastics (ASTM Designation D-747-63), for flexural properties of plastics (ASTM Designation D-
790-63), for tensile properties of plastics (ASTM Designation D-638-64T), or for tensile properties of
thin plastic sheeting (ASTM Designation D-882-64T) and rigid means all articles other than 'flexible'
as defined above.
13. Notwithstanding anything contained in Note 12 to this Chapter, in headings 3909, 3921,
3923, 3924, 3925 and 3926 "rigid ployurethane foam" means cellular polyurethane with compressive
strength of 0.418 to 28.14 kg./Cm2 and flexural strength of 1.05 to 28.14 kg./Cm2 when tested in
accordance with American Standard (Designation ASTM-D-2341).
14. For the purposes of headings 3919, 3920 and 3921, the expression "film" means sheetings of
thickness not exceeding 0.25 millimetres.
15. For the purposes of this Chapter, insulated ware shall mean any multi-walled or multi-
layered article intended to provide thermal insulation.
16. In relation to the products of headings 3920 and 3921, the process of metallization or
lamination or lacquering shall amount to "manufacture".
SUB-HEADING NOTES
1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified
polymers are to be classified according to the following provisions:
(a) where there is a sub-heading named Other in the same series:
(1) the designation in a sub-heading of a polymer by the prefix poly (for example,
polyethylene and polyamide 6,6) means that the constituent monomer unit or monomer units of
the named polymer taken together must contribute 95% or more by weight of the total polymer
content;
(2) the copolymers named in sub-headings 3901 30, 3903 20, 3903 30 and 3904 30 are to be
classified in those sub-headings, provided that the comonomer units of the named copolymers
contribute 95% or more by weight of the total polymer content;
(3) chemically modified polymer are to be classified in the sub-heading named Other,
provided that the chemically modified polymers are not more specifically covered by any other
sub-heading;
(4) polymers not meeting (1), (2) or (3) above, are to be classified in the sub-heading,
among the remaining sub-headings in the series, covering polymers of that monomer unit which
predominates by weight over every other single comonomer unit. For this purpose, constituent
monomer units of polymers falling in the same sub-heading shall be taken together. Only the
constituent comonomer units of the polymers in the series of sub-headings under consideration
are to be compared;
(b) where there is no sub-heading named Other in the same series:
(1) polymers are to be classified in the sub-heading covering polymers of that monomer unit
which predominates by weight over every other single comonomer unit. For this purpose, constituent
monomer units of polymers falling in the same sub-heading shall be taken together. Only the
constituent comonomer units of the polymers in the series under consideration are to be compared;
(2) chemically modified polymers are to be classified in the sub-heading appropriate to the
unmodified polymer.
Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in
the same proportions.
2. For the purposes of sub-heading 3920 43, the term plasticisers includes secondary plasticisers.

(1) (2) (3) (4)
I. PRIMARY FORMS
3901 P OLYMERS OF ETHYLENE , IN PRIMARY FORMS
3901 10 - Polyethylene having a specific gravity of less
than 0.94:
3901 10 10 --- Linear low density polyethylene (LLDPE) kg. 12.5%
3901 10 90 --- Other kg. 12.5%
3901 20 00 - Polyethylene having a specific gravity of kg. 12.5%
0.94 or more
3901 30 00 - Ethylene-vinyl acetate copolymers kg. 12.5%
3901 90 - Other:
3901 90 10 --- Linear medium density polyethylene kg. 12.5%
(LMDPE)
3901 90 90 --- Other kg. 12.5%
3902 P OLYMERS OF PROPYLENE OR OF OTHER OLEFINS , IN
PRIMARY FORMS
3902 10 00 - Polypropylene kg. 12.5%
3902 20 00 - Poly iso butylene kg. 12.5%
3902 30 00 - Propylene copolymers kg. 12.5%
3902 90 00 - Other kg. 12.5%
3903 P OLYMERS OF STYRENE , IN PRIMARY FORMS
- Polystyrene:
3903 11 00 -- Expansible kg. 12.5%
3903 19 -- Other:
3903 19 10 --- Moulding Powder kg. 12.5%
3903 19 90 --- Other kg. 12.5%
3903 20 00 - Styrene-acrylonitrile (SAN) copolymers kg. 12.5%
3903 30 00 - Acrylonitrile-butadine-styrene (ABS) kg. 12.5%
copolymers
- Other:
3903 90 10 --- Copolymers, solely of styrene with allyl kg. 12.5%
alcohol, of any acetyl value of 175 or more
3903 90 20 --- Brominated polystyrene, containing by kg. 12.5%

(1) (2) (3) (4)
weight 58% or more but not more than 71%

of bromine, in one of the forms mentioned
in Note 6(b) to this Chapter
3903 90 90 --- Other kg. 12.5%
3904 P O LY M E R S O F V I N Y L C H L O R I D E O R O F O T H E R
HALOGENATED OLEFINS , IN PRIMARY FORMS
3904 00 - Poly (vinyl chloride), not mixed with any other
substances:
3904 10 10 --- Binders for pigments kg. 12.5%
3904 10 90 --- Other kg. 12.5%
- Other poly (vinyl chloride):
3904 21 -- Non-plasticised:
3904 21 10 --- Poly (vinyl chloride) resins kg. 12.5%
3904 21 90 --- Other kg. 12.5%
3904 22 -- Plasticised:
3904 22 10 --- Poly (vinyl chloride) (PVC) Resins kg. 12.5%
(emulsion grade)
3904 22 90 --- Other kg. 12.5%
3904 30 - Vinyl chloride-vinyl acetate copolymers:
3904 30 10 --- Poly (vinyl derivatives) kg. 12.5%
3904 30 90 --- Other kg. 12.5%
3904 40 00 - Other Vinyl chloride copolymers kg. 12.5%
- Vinylidene chloride polymers:
3904 50 10 --- Copolymer of vinylidene chloride with kg. 12.5%
acrylonitrite, in the form of expansible
beads of a diameter of 4 micrometers
or more but not more than 20 micrometers
3904 50 90 --- Other kg. 12.5%
- Fluro-polymers:
3904 61 00 -- Polytetrafluroethylene kg. 12.5%
-- Other:
3904 69 10 --- Poly (vinyl fluoride), in one of the forms kg. 12.5%
mentioned in Note 6(b) to this Chapter
3904 69 90 --- Other kg. 12.5%
3904 90 00 - Other kg. 12.5%
3905 P OLYMERS OF VINYL ACETATE OR OF OTHER VINYL
ESTERS , IN PRIMARY FORMS ; OTHER VINYL POLYMERS
IN PRIMARY FORMS
- Poly (vinyl acetate) :
3905 12 -- In aqueous dispersion:
3905 12 10 --- Poly (vinyl acetate) (PVA), moulding material kg. 12.5%
3905 12 20 --- Poly (vinyl acetate) resins kg. 12.5%

(1) (2) (3) (4)
3905 12 90 --- Other kg. 12.5%

3905 19 -- Other:
3905 19 10 --- Poly (vinyl acetate) (PVA) moulding material kg. 12.5%
3905 19 20 --- Poly (vinyl acetate) and resins kg. 12.5%
3905 19 90 --- Other kg. 12.5%
- Vinyl acetate copolymers:
3905 21 00 -- In aqueous dispersion kg. 12.5%
3905 29 00 -- Other kg. 12.5%
3905 30 00 -- Poly (vinyl alcohol), whether or not kg. 12.5%
containing unhydrolysed acetate groups
- Other:
3905 91 00 -- Copolymers kg. 12.5%
3905 99 -- Other:
3905 99 10 --- Poly (vinyl pirolidone) (p alcohol) kg. 12.5%
3905 99 90 --- Other kg. 12.5%
3906 A CRYLIC POLYMERS IN PRIMARY FORMS

- Poly (methyl methacrylate):
3906 10 10 --- Binders for pigments or inks kg. 12.5%
3906 10 90 --- Other kg. 12.5%
3906 90 - Other :
3906 90 10 --- Acrylic resins kg. 12.5%
3906 90 20 --- Polyacrylate moulding powder kg. 12.5%
3906 90 30 --- Copolymers of acrylonitrile kg. 12.5%
3906 90 90 --- Other kg. 12.5%
3907 P OLYACETALS , OTHER POLYETHERS AND EPOXIDE

R E S I N S , IN P R I M A RY F O R M S ; P O LY C A R B O N AT E S ,
A L K Y D R E S I N S , P O LYA L LY L E S T E R S A N D O T H E R
POLYESTERS , IN PRIMARY FORMS
3907 10 00 -Polyacetals kg. 12.5%
3907 20 -Other polyethers:
3907 20 10 --- Poly (ether alcohols) kg. 12.5%
3907 20 90 --- Other kg. 12.5%
3907 30 -Epoxide resins :
3907 30 10 --- Epoxy resins kg. 12.5%
3907 30 90 --- Other kg. 12.5%
3907 40 00 -Polycarbonates kg. 12.5%
3907 50 00 -Alkyd resins kg. 12.5%
3907 60 -Poly (ethylene terepthalate):
3907 60 10 --- Having an intrinsic viscosity of less than kg. 12.5%
0.64 dl/g
3907 60 20 --- Having an intrinsic viscosity of not less than kg. 12.5%

(1) (2) (3) (4)
0.64 dl/g and not greater than 0.72 dl/g
3907 60 90 --- Other (including clean, colourless grades) kg. 12.5%
3907 70 00 - Poly (lactic acid) kg. 12.5%
- Other polyesters :
3907 91 -- Unsaturated :
3907 91 10 --- Maleic resins kg. 12.5%
3907 91 20 --- Polyester or contract resins kg. 12.5%
3907 91 30 --- Fumeric resins kg. 12.5%
3907 91 40 --- Diallylphthalate resins kg. 12.5%
3907 91 50 --- Poly (butylene terepthalate) kg. 12.5%
3907 91 90 --- Other kg. 12.5%
3907 99 -- Other :
3907 99 10 --- Diallylphthalate resins kg. 12.5%
3907 99 20 --- Poly(butylene terepthalate) kg. 12.5%
3907 99 90 --- Other kg. 12.5%
3908 P OLYAMIDES IN PRIMARY FORMS
3908 10 - Polyamide -6, -11, -12, -6, 6, -6, 9, -6,
10 or -6,12:
3908 10 10 --- Nylon moulding powder kg. 12.5%
3908 10 90 --- Other kg. 12.5%
3908 90 - Other :
3908 90 10 --- Nylon moulding powder kg. 12.5%
3908 90 20 --- Nylon in other primary forms kg. 12.5%
3908 90 90 --- Other kg. 12.5%
3909 A MINO - RESINS , PHENOLIC RESINS AND POLYURETHANES , IN
PRIMARY FORMS
3909 10 - Urea resins; thiourea resins :
3909 10 10 --- Urea formaldehyde resins kg. 12.5%
3909 10 90 --- Other kg. 12.5%
3909 20 - Melamine resins:
3909 20 10 --- Melamine formaldehyde resins kg. 12.5%
3909 20 90 --- Other kg. 12.5%
3909 30 - Other amino-resins:
3909 30 10 --- Poly (phenylene oxide) kg. 12.5%
3909 30 90 --- Other kg. 12.5%
3909 40 - Phenolic resins :
3909 40 10 --- Cresol formaldehyde oxide kg. 12.5%
3909 40 20 --- Phenol formaldehyde resins kg. 12.5%
3909 40 30 --- Alkyl phenol-formaldehyde resins kg. 12.5%
3909 40 40 --- Ketonic resins kg. 12.5%
3909 40 50 --- Phenoxi resins kg. 12.5%
3909 40 60 --- Terpene phenolic resins kg. 12.5%
3909 40 90 --- Other kg. 12.5%
3909 50 00 - Polyurethanes kg. 12.5%

(1) (2) (3) (4)
3910 S ILICONES IN PRIMARY FORMS
3910 00 - Silicones in primary forms
3910 00 10 --- Silicone resins kg. 12.5%
3910 00 20 --- Silicone oil kg. 12.5%
3910 00 90 --- Other kg. 12.5%
3 9 11 PETROLEUM RESINS, COUMARONE-INDENE RESINS,
POLYTERPENES , POLYSULPHIDES , POLYSULPHONES AND OTHER
PRODUCTS SPECIFIED IN N OTE 3 TO THIS C HAPTER , NOT
ELSEWHERE SPECIFIED OR INCLUDED , IN PRIMARY FORMS
3911 10 - Petroleum resins, coumarone-indene or coumarone-
indene resins and polyterpenes:
3911 10 10 --- Coumarone-indene resins kg. 12.5%
3911 10 90 --- Other kg. 12.5%
3911 90 - Other :
3911 90 10 --- Polysulphones kg. 12.5%
3911 90 90 --- Other kg. 12.5%
3912 C ELLULOSE AND ITS CHEMICAL DERIVATIVES , NOT ELSEWHERE
SPECIFIED OR INCLUDED , IN PRIMARY FORMS
- Cellulose acetates :
3912 11 -- Non-plasticised:
3912 11 10 --- Cellulose acetate flakes kg. 12.5%
3912 11 20 --- Cellulose acetate moulding powder kg. 12.5%
3912 11 30 --- Cellulose acetobutyrate moulding powder kg. 12.5%
3912 11 40 --- Cellulose nitrate, dynamic grade kg. 12.5%
3912 11 90 --- Other kg. 12.5%
3912 12 -- Plasticised :
3912 12 10 --- Cellulose acetate flakes kg. 12.5%
3912 12 20 --- Cellulose acetate moulding powder kg. 12.5%
3912 12 30 --- Cellulose acetobutyrate moulding powder kg. 12.5%
3912 12 90 --- Other kg. 12.5%
3912 20 - Cellulose nitrates (including collodions):
-- Non-plasticised:
3912 20 11 ---- Moulding powders kg. 12.5%
3912 20 19 ---- Other kg. 12.5%
--- Plasticised :
3912 20 21 ---- Moulding powders kg. 12.5%
3912 20 29 ---- Other kg. 12.5%
- Cellulose ethers:
3912 31 00 -- Carboxymethyl cellulose and its salts kg. 12.5%
3912 39 -- Other :
--- Non-plasticised:
3912 39 11 ---- Ethylcellulose kg. 12.5%
3912 39 12 ---- Methylcellulose kg. 12.5%
3912 39 19 ---- Other cellulose ethers kg. 12.5%

(1) (2) (3) (4)
--- Plasticised:
3912 39 21 ---- Ethyl cellulose kg. 12.5%
3912 39 22 ---- Methyl cellulose kg. 12.5%
3912 39 29 ---- Other cellulose ethers kg. 12.5%
3912 90 - Other:
3912 90 10 --- Cellulose propionate and aceto propionate, kg. 12.5%
non-plasticised
3912 90 20 --- Viscose sponge kg. 12.5%
3912 90 90 --- Other kg. 12.5%
3913 N ATURAL POLYMERS ( FOR EXAMPLE , ALGINIC ACID ) AND
MODIFIED NATURAL POLYMERS ( FOR EXAMPLE , HARDENED
PROTEINS , CHEMICAL DERIVATIVES OF NATURAL RUBBER ), NOT
ELSEWHERE SPECIFIED OR INCLUDED , IN PRIMARY FORMS
3913 10 - Alginic acid, its salts and esters :
3913 10 10 --- Sodium alginate kg. 12.5%
3913 10 90 --- Other kg. 12.5%
3913 90 - Other :
--- Chemical derivatives of natural rubber:
3913 90 11 ---- Chlorinated rubber kg. 12.5%
3913 90 19 ---- Other kg. 12.5%
3913 90 20 --- Hardened proteins (such as hardened casein, kg. 12.5%
gelatin)
3913 90 30 --- Dextran kg. 12.5%
3913 90 90 --- Other kg. 12.5%
3914 I ON EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901
TO 3913, IN PRIMARY FORMS
3914 00 - Ionexchangers based on polymers of headings 3901
to 3913, in primary forms:
3914 00 10 --- Ion-exchangers of the condensation, kg. 12.5%
polycondensation or polyaddition type
3914 00 20 --- Ion-exchangers of polymerisation or kg. 12.5%
co-polymerisation type
3914 00 90 --- Other kg. 12.5%
I I . WA S T E , PA R I N G S A N D S C R A P ; S E M I -
MANUFACTURES; ARTICLES
3915 W ASTE , PARINGS AND SCRAP , OF PLASTICS
3915 10 00 - Of polymers of ethylene kg. 12.5%
3915 20 00 - Of polymers of styrene kg. 12.5%
3915 30 - Of polymers of vinyl chloride:
3915 30 10 --- Of copolymers of vinyl chloride kg. 12.5%
3915 30 90 --- Other kg. 12.5%
3915 90 - Of other plastics :
3915 90 10 --- Of polypropylene kg. 12.5%
--- Of polymers of vinyl acetate :

(1) (2) (3) (4)
3915 90 21 ---- Of copolymers of vinyl acetate kg. 12.5%
3915 90 29 ---- Other kg. 12.5%
3915 90 30 --- Of acrylic polymers and methlyacrylic kg. 12.5%
copolymers
--- Of alkyds, polyesters and epoxide resins :
3915 90 41 ---- Of alkyds and polyesters kg. 12.5%
3915 90 42 ---- Of pet bottles kg. 12.5%
3915 90 49 ---- Of epoxide resins kg. 12.5%
3915 90 50 --- Of polyamides kg. 12.5%
--- Of amino resins; phenolic resins and polyurethanes
:
3915 90 61 ---- Of phenoplast kg. 12.5%
3915 90 62 ---- Of aminoplast kg. 12.5%
3915 90 63 ---- Of polyurethanes kg. 12.5%
--- Of cellulose and its chemical derivatives:
3915 90 71 ---- Of regenerated cellulose kg. 12.5%
3915 90 72 ---- Cellulose plastic waste such as cellulose kg. 12.5%
nitrate film scrap non-plasticised
nitrate film scrap plasticised
acetate film scrap non-plasticised
acetate film scrap plasticised
3915 90 90 --- Other kg. 12.5%
3916 M ONOFILAMENT OF WHICH ANY CROSS - SECTIONAL DIMENSION
EXCEEDS 1 MM , RODS , STICKS AND PROFILE SHAPES , WHETHER
OR NOT SURFACE - WORKED BUT NOT OTHERWISE WORKED , OF
PLASTICS
3916 10 - Of polymers of ethylene:
3916 10 10 --- Rods of polyethylene kg. 12.5%
3916 10 20 --- Canes kg. 6%
3916 10 90 --- Other kg. 12.5%
3916 20 - Of polymers of vinyl chloride:
--- Of poly (vinyl chloride) copolymers :
3916 20 11 ---- Canes kg. 6%
3916 20 19 ---- Other kg. 12.5%
--- Other:
3916 20 91 ---- Canes kg. 6%
3916 20 99 ---- Other kg. 12.5%
3916 90 10 --- Canes kg. 6%
--- Of phenoplast, aminoplast, alkyds and Polyesters,
polyamides, p o l y u re t h a n e s , e p o x i d e - re s i n s

(1) (2) (3) (4)
(including waste and scrap), polypropylene and
acrylic, methacrylic and acrylomethacrylic
polymers :
3916 90 21 ---- Of phenoplast kg. 12.5%
3916 90 22 ---- Of aminoplast kg. 12.5%
3916 90 23 ---- Of alkyds and polysters kg. 12.5%
3916 90 24 ---- Of polyamides kg. 12.5%
3916 90 25 ---- Of polyurethanes kg. 12.5%
3916 90 26 ---- Of epoxide-resins (including waste and scrap) kg. 12.5%
3916 90 27 ---- Of polypropylene kg. 12.5%
3916 90 28 ---- Of acrylic methacrylic and acrylomethacrylic kg. 12.5%
polymers
--- Of polymerisation and copolymerisation
products of polystyrene and polymethyl
methacrylate:
3916 90 31 ---- Of polymerisation and copolymerisation kg. 12.5%
products of polystyrene
3916 90 32 ---- Of polymethyl methacrylate kg. 12.5%
3916 90 40 --- Of regenerated cellulose kg. 12.5%
3916 90 50 --- Of cellulose nitrate and celluloid, whether kg. 12.5%
or not plasticised
3916 90 60 --- Of vulcanized fibre kg. 12.5%
3916 90 70 --- Of cellulose acetate and acetate butyrate, kg. 12.5%
whether or not plasticised
3916 90 80 --- Of vinyl plastic kg. 12.5%
3916 90 90 --- Of other polymerisation and kg. 12.5%
copolymerisation products
3917 T UBES , PIPES AND HOSES , AND FITTINGS THEREFOR ( FOR
EXAMPLE , JOINTS , ELBOWS , FLANGES ), OF PLASTICS
- Artificial guts (sausage casings) of hardened protein
or of cellulosic materials:
3917 10 10 --- Of hardened protein kg. 12.5%
3917 10 20 --- Of cellulosic materials kg. 12.5%
- Tubes, pipes and hoses, rigid:
3917 21 -- Of polymers of ethylene:
3917 21 10 --- Tubes of polyethylene kg. 12.5%
3917 21 90 --- Other kg. 12.5%
3917 22 00 -- Of polymers of propylene kg. 12.5%
3917 23 -- Of polymers of vinyl chloride :
3917 23 10 --- Seamless tubes kg. 12.5%
3917 23 90 --- Other kg. 12.5%
3917 29 -- Of other plastics :
3917 29 10 --- Seamless tubes of copolymers of vinyl kg. 12.5%

(1) (2) (3) (4)
acetate and vinyl chloride

3917 29 20 --- Seamless tubes of polymers and copolymers kg. 12.5%
of polystyrene
3917 29 30 --- Tubes of cellulose nitrate and celluloid, kg. 12.5%
whether or not plasticised
3917 29 40 --- Tubes of cellulose acetate or acetate butyrate kg. 12.5%
3917 29 50 --- Tubes of vinyl plastics kg. 12.5%
3917 29 90 --- Other kg. 12.5%
- Other tubes, pipes and hoses:
3917 31 00 -- Flexible tubes, pipes and hoses, having a kg. 12.5%
minimum burst pressure of 27.6 MPa
-- Other, not reinforced or otherwise combined
with other materials, without fittings:
3917 32 10 --- Of condensation or rearrangement kg. 12.5%
polymerisation products, whether or not
chemically modified
3917 32 20 --- Of addition polymerisation products kg. 12.5%
3917 32 90 --- Other kg. 12.5%
3917 33 00 -- Other, not reinforced or otherwise combined kg. 12.5%
with other materials, with fittings
3917 39 -- Other:
3917 39 10 --- Of condensation or rearrangement kg. 12.5%
polymerisation products, whether or not
chemically modified
3917 39 20 --- Of addition polymerisation products kg. 12.5%
3917 39 90 --- Other kg. 12.5%
3917 40 00 - Fittings kg. 12.5%
3918 F LOOR COVERINGS OF PLASTICS , WHETHER OR NOT SELF -
ADHESIVE , IN ROLLS OR IN THE FORM OF TILES ; WALL OR CEILING
COVERINGS OF PLASTICS , AS DEFINED IN N OTE 9 TO THIS
C HAPTER
3918 10 - Of polymers of vinyl chloride :
3918 10 10 --- Wall or ceiling coverings combined with kg. 12.5%
knitted or woven fabrics, nonwovens or felts
3918 10 90 --- Other kg. 12.5%
3918 90 10 --- Floor coverings of linoxyne kg. 12.5%
3918 90 20 --- Wall or ceiling coverings combined with kg. 12.5%
knitted or woven fabrics, nonwovens or felts
3918 90 90 --- Other kg. 12.5%
3919 S ELF - ADHESIVE PLATES , SHEETS , FILM , FOIL , TAPE , STRIP AND
OTHER FLAT SHAPES , OF PLASTICS , WHETHER OR NOT IN ROLLS
3919 10 00 - In rolls of width not exceeding 20 cm kg. 12.5%
3919 90 - Other :

(1) (2) (3) (4)
3919 90 10 --- Plastic stickers, whether or not printed, kg. 12.5%

embossed, or impregnated
3919 90 20 --- Cellulose adhesive tape kg. 12.5%
3919 90 90 --- Other kg. 12.5%
3920 O THER PLATES , SHEETS , FILM , FOIL AND STRIP , OF PLASTICS ,
NON - CELLULAR AND NOT REINFORCED , LAMINATED , SUPPORTED
OR SIMILARLY COMBINED WITH OTHER MATERIALS
3920 10 - Of polymers of ethylene:
--- Sheets of polyethylene:
3920 10 11 ---- Rigid, plain kg. 12.5%
3920 10 12 ---- Flexible, plain kg. 12.5%
3920 10 19 ---- Other kg. 12.5%
--- Other :
3920 10 91 ---- Rigid, plain kg. 12.5%
3920 10 99 ---- Other kg. 12.5%
3920 20 - Of polymers of propylene:
3920 20 10 --- Rigid, plain kg. 12.5%
3920 20 20 --- Flexible, plain kg. 12.5%
3920 20 90 --- Other kg. 12.5%
3920 30 - Of polymers of styrene :
3920 30 10 --- Rigid, plain kg. 12.5%
3920 30 90 --- Other kg. 12.5%
- Of polymers of vinyl chloride:
3920 43 00 -- Containing by weight not less than 6% of kg. 12.5%
plasticisers
3920 49 00 -- Other kg. 12.5%
- Of acrylic polymers:
3920 51 -- Of poly (methyl methacrylate):
--- Sheets :
3920 51 11 ---- Rigid, plain kg. 12.5%
3920 51 19 ---- Other kg. 12.5%
--- Other :
3920 51 91 ---- Rigid, plain kg. 12.5%
3920 51 99 ---- Other kg. 12.5%
3920 59 -- Other :
--- Polyacrylate sheets:
3920 59 11 ---- Rigid, plain kg. 12.5%
3920 59 19 ---- Other kg. 12.5%
--- Other :

(1) (2) (3) (4)
3920 59 91 ---- Rigid, plain kg. 12.5%
3920 59 99 ---- Other kg. 12.5%
- Of polycarbonates, alkyd resins, polyallyl esters or
other polyesters :
3920 61 -- Of polycarbonates :
3920 61 10 --- Rigid, plain kg. 12.5%
3920 61 90 --- Other kg. 12.5%
3920 62 -- Of poly (ethylene terephthalate):
3920 62 10 --- Rigid, plain kg. 12.5%
3920 62 90 --- Other kg. 12.5%
3920 63 -- Of unsaturated polyesters :
3920 63 10 --- Rigid, plain kg. 12.5%
3920 63 90 --- Other kg. 12.5%
3920 69 -- Of other polyesters :
--- Packaging film:
3920 69 11 ---- Rigid, plain kg. 12.5%
3920 69 19 ---- Other kg. 12.5%
--- Sun and/or dust control film :
3920 69 21 ---- Rigid, plain kg. 12.5%
3920 69 29 ---- Other kg. 12.5%
--- Other film :
3920 69 31 ---- Rigid, plain kg. 12.5%
3920 69 39 ---- Other kg. 12.5%
--- Other :
3920 69 91 ---- Rigid, plain kg. 12.5%
3920 69 99 ---- Other kg. 12.5%
- Of cellulose or its chemical derivatives:
3920 71 -- Of regenerated cellulose:
--- Cello phane transparent:
3920 71 11 ---- Film kg. 12.5%
3920 71 19 ---- Other kg. 12.5%
--- Sheets of cellulose nitrate and celluloid,
whether or not plasticized :
3920 71 21 ---- Plain kg. 12.5%
3920 71 29 ---- Other kg. 12.5%
--- Other :

(1) (2) (3) (4)
3920 71 91 ---- Rigid, plain kg. 12.5%
3920 71 99 ---- Other kg. 12.5%
3920 73 -- Of cellulose acetate:
--- Sheet of cellulose acetate, non-plasticized:
3920 73 11 ---- Rigid, plain kg. 12.5%
3920 73 19 ---- Other kg. 12.5%
--- Sheets of cellulose acetate, plasticized :
3920 73 21 ---- Rigid, plain kg. 12.5%
3920 73 29 ---- Other kg. 12.5%
--- Other :
3920 73 91 ---- Rigid, plain kg. 12.5%
3920 73 99 ---- Other kg. 12.5%
3920 79 -- Of other cellulose derivatives :
--- Sheets of cellulose nitrate and celluloid, whether
or not plasticized :
3920 79 11 ---- Rigid, plain kg. 12.5%
3920 79 19 ---- Other kg. 12.5%
--- Other :
3920 79 91 ---- Rigid, plain kg. 12.5%
3920 79 99 ---- Other kg. 12.5%
3920 91 - Of other plastics:
--- Of poly (vinyl butyral):
3920 91 11 ---- Rigid, plain kg. 12.5%
3920 91 19 ---- Other kg. 12.5%
3920 92 -- Of polyamides:
--- Poly (amide fluoride) film:
3920 92 11 ---- Rigid, plain kg. 12.5%
3920 92 19 ---- Other kg. 12.5%
--- Other :
3920 92 91 ---- Rigid, plain kg. 12.5%
3920 92 99 ---- Other kg. 12.5%
3920 93 -- Of amino-resins :
3920 93 10 --- Rigid, plain kg. 12.5%
3920 93 90 --- Other kg. 12.5%

(1) (2) (3) (4)
3920 94 -- Of phenolic resins :
3920 94 10 --- Rigid, plain kg. 12.5%
3920 94 90 --- Other kg. 12.5%
3920 99 --- Of other plastics:
--- Plates, sheets, film, foil and strip of poly (vinyl
acetate) :
3920 99 11 ---- Rigid, plain kg. 12.5%
3920 99 19 ---- Other kg. 12.5%
--- Film, sheets, strip of vinyl plastics :
3920 99 21 ---- Rigid, plain kg. 12.5%
3920 99 29 ---- Other kg. 12.5%
--- Plates, sheets, strip, film or foil of copolymers of
vinyl chloride and vinyl acetate :
3920 99 31 ---- Rigid, plain kg. 12.5%
3920 99 39 ---- Other kg. 12.5%
--- Sheet of poly (tetrafluoro-ethylene) (PTFE):
3920 99 41 ---- Rigid, plain kg. 12.5%
3920 99 49 ---- Other kg. 12.5%
--- Retro reflective sheeting:
3920 99 51 ---- Rigid, plain kg. 12.5%
3920 99 59 ---- Other kg. 12.5%
3920 99 60 ---- Clicking boards for leather machinery kg. 12.5%
--- Other :
3920 99 91 ---- Rigid, plain kg. 12.5%
3920 99 99 ---- Other kg. 12.5%
3921 O THER PLATES , SHEETS , FILM , FOIL AND STRIP , OF PLASTICS
- Cellular :
3921 11 00 -- Of polymers of styrene kg. 12.5%
3921 12 00 -- Of polymers of vinyl chloride kg. 12.5%
3921 13 -- Of polyurethanes:
3921 13 10 --- Flexible kg. 12.5%
3921 13 90 --- Other kg. 12.5%
3921 14 00 -- Of regenerated cellulose kg. 12.5%
3921 19 00 -- Of other plastics kg. 12.5%
3921 90 - Other :
3921 90 10 --- Thermocol kg. 12.5%
--- Of polymers of vinyl chloride :

(1) (2) (3) (4)
3921 90 21 ---- Rigid, lacquered kg. 12.5%

3921 90 22 ---- Flexible, lacquered kg. 12.5%
3921 90 23 ---- Rigid, metallised kg. 12.5%
3921 90 24 ---- Flexible, metallised kg. 12.5%
3921 90 25 ---- Rigid, laminated kg. 12.5%
3921 90 26 ---- Flexible, laminated kg. 12.5%
3921 90 29 ---- Other kg. 12.5%
---- Of regenerated cellulose :
3921 90 39 ---- Other kg. 12.5%
--- Other :
3921 90 99 ---- Other kg. 12.5%
3922 B ATHS , SHOWER - BATHS , SINKS , WASH - BASINS , BIDETS ,
LAVATORY PANS , SEATS AND COVERS , FLUSHING CISTERNS
AND SIMILAR SANITARY WARE , OF PLASTICS
3922 10 00 - Baths, shower-baths, sinks and wash-basins kg. 12.5%
3922 20 00 - Lavatory seats and covers kg. 12.5%
3922 90 00 - Other kg. 12.5%
3923 A RTICLES FOR THE CONVEYANCE OR PACKING OF GOODS , OF
PLASTICS ; STOPPERS , LIDS , CAPS AND OTHER CLOSURES , OF
PLASTICS
3923 10 - Boxes, cases, crates and similar articles:
3923 10 10 --- Plastic containers for audio or video kg. 12.5%
cassettes, cassette tapes, floppy disk and
similar articles
3923 10 20 --- Watch-box, jewellery box and similar kg. 12.5%
containers of plastics
3923 10 30 --- Insulated ware kg. 12.5%
3923 10 40 --- Packing for accommodating connectors kg. 12.5%
3923 10 90 --- Other kg. 12.5%
- Sacks and bags (including cones)
3923 21 00 -- Of polymers of ethylene kg. 18%
3923 29 -- Of other plastics:

(1) (2) (3) (4)
3923 29 10 --- Of poly (vinyl chloride) kg. 18%
3923 29 90 --- Other kg. 18%
3923 30 - Carboys, bottles, flasks and similar articles:
3923 30 90 --- Other kg. 12.5%
3923 40 00 - Spools, cops, bobbins and similar supports kg. 12.5%
3923 50 - Stoppers, lids, caps and other closures :
3923 50 10 --- Caps and closures for bottles kg. 12.5%
3923 50 90 --- Other kg. 12.5%
3923 90 - Other :
3923 90 20 --- Aseptic bags kg. 12.5%
3923 90 90 --- Other kg. 12.5%
3924 T ABLEWARE , KITCHENWARE , OTHER HOUSEHOLD ARTICLES AND
HYGIENIC OR TOILET ARTICLES , OF PLASTICS
3924 10 - Tableware and kitchenware :
3924 10 90 --- Other kg. 12.5%
3924 90 - Other :
3924 90 10 --- Toilet articles kg. 12.5%
3924 90 90 --- Other kg. 12.5%
3925 B UILDERS WARE OF PLASTICS , NOT ELSEWHERE SPECIFIED
OR INCLUDED
3925 10 00 - Reservoirs, tanks, vats and similar kg. 12.5%
containers, of a capacity exceeding 300 l
3925 20 00 - Doors, windows and their frames and kg. 12.5%
thresholds for doors
3925 30 00 - Shutters, blinds (including venetian blinds) kg. 12.5%
and similar articles and parts thereof
3925 90 - Other :
3925 90 10 --- Of polyurethane kg. 12.5%
3925 90 90 --- Other kg. 12.5%
3926 O T H E R A RT I C L E S O F P L A S T I C S A N D A RT I C L E S O F O T H E R
MATERIALS OF HEADINGS 3901 TO 3914
3926 10 - Office or school supplies:
--- Office supplies of a kind classified as stationery
other than pins, clips, and writing instruments :
3926 10 11 ---- Of polyurethane foam kg. 12.5%
3926 10 19 ---- Other kg. 12.5%
--- Other :

(1) (2) (3) (4)
3926 10 99 ---- Other kg. 12.5%

3926 20 - A r t i c l e s o f a p p a re l a n d c l o t h i n g a c c e s s o r i e s
(including gloves, mittens and mitts) :
--- Gloves:
3926 20 11 ---- Disposable kg. 12.5%
3926 20 19 ---- Non-disposable kg. 12.5%
--- Aprons :
3926 20 29 ---- Other kg. 12.5%
--- Plastic stickers for garments :
3926 20 39 ---- Other kg. 12.5%
--- Collar stays, patties, butterfly, shoulder-pads and
other stays :
3926 20 49 ---- Other kg. 12.5%
--- Other :
3926 20 99 ---- Other kg. 12.5%
3926 30 - Fittings for furniture, coach work or the like :
3926 30 10 --- Of polyurethane foam kg. 12.5%
3926 30 90 --- Other kg. 12.5%
3926 40 - Statuettes and other ornamental articles :
--- Bangles :
3926 40 19 ---- Other kg. 12.5%
--- Beads :
3926 40 29 ---- Other kg. 12.5%
--- Statuettes :
3926 40 39 ---- Other kg. 12.5%
--- Table and other household articles (including hotel
and restaurant) for decoration :
3926 40 49 ---- Other kg. 12.5%
--- Decorative sheets :
3926 40 59 ---- Other kg. 12.5%
3926 40 60 --- Sequine kg. 12.5%
--- Other :

(1) (2) (3) (4)
3926 40 99 ---- Other kg. 12.5%
3926 90 - Other :
3926 90 10 --- PVC belt conveyor kg. 12.5%
--- Couplers, packing rings, O rings and the like:
3926 90 29 ---- Other kg. 12.5%
--- Lasts, with or without steel hinges ; EVA and grape
sheets for soles and heels; welts:
3926 90 39 ---- Other kg. 12.5%
--- Rings, buckles, tacks, washers and other decorative
fittings made of plastic used as trimmings and
embellishments for leather products; patterns for
leather foot wear, leather garments and leather
goods:
3926 90 49 ---- Other kg. 12.5%
--- Retroreflective sheeting of other than of heading
3920 :
3926 90 59 ---- Other kg. 12.5%
--- Hangers :
3926 90 69 ---- Other kg. 12.5%
--- Plastic or nylon tipped hammers; insulating liner
of nylon, HDPE :
3926 90 79 ---- Other kg. 12.5%
3926 90 80 ---- Polypropylene articles, not elsewhere kg. 12.5%
--- Other:
3926 90 99 ---- Other kg. 12.5%
The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum
Retail Price. For percentage of abatement - please see Appendix V.
CHAPTER 40
Rubber and articles thereof
NOTES
1. Except where the context otherwise requires, throughout this Schedule, the expression rubber
means the following products, whether or not vulcanised or hard:
natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice
derived from oils, and such substances reclaimed.
(a) goods of Section XI (textiles and textile articles);
(b) footwear or parts thereof of Chapter 64;
(c) headgear or parts thereof (including bathing caps) of Chapter 65;
(d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods
of all kinds), of hard rubber;
(e) articles of Chapter 90, 92, 94 or 96; or
(f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings
4011 to 4013).
3. In headings 4001 to 4003 and 4005, the expression primary forms applies only to the following
forms:
(a) liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and
solutions);
(b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 4002, the expression synthetic rubber applies to:
(a) unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with
sulphur into non-thermoplastic substances which, at a temperature between 180C and 290C , will not
break on being extended to three times their original length and will return, after being extended to
twice their original length, within a period of five minutes, to a length not greater than one and a half
times their original length. For the purposes of this test, substances necessary for the cross-linking,
such as vulcanising activators or accelerators, may be added; the presence of substances as provided
for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary
for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b) thioplasts (TM); and
(c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber,
mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all
the above-mentioned products comply with the requirements concerning vulcanisation, elongation
and recovery in (a) above.
5. (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been
compounded, before or after coagulation, with:
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the
preparation of pre-vulcanised rubber latex);
(ii) pigments or other colouring matter, other than those added solely for the purpose of
identification;
(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers,
reinforcing agents, organic solvents or any other substances, except those permitted under (b);
(B) the presence of the following substances in any rubber or mixture of rubbers shall not affect its
classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers
retains its essential character as a raw material :
ii(i) emulsifiers or anti-tack agents;
i(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following:
heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic
surface-active agents (generally for obtaining electro-positive rubber latexes), anti-oxidants,
coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, vulcanised,
viscosity-control agents, or similar special-purpose additives.
6. For the purposes of heading 4004, the expression waste, parings and scrap means rubber waste,
parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such
because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be
classified as strip, rods or profile shapes, of heading 4008.
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated,
coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or
sheathed with rubber.
9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions plates, sheets and strip apply
only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular
(including square) shape, whether or not having the character of articles and whether or not printed or
otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 4008, the expressions rods and profile shapes apply only to such products, whether or
not cut to length or surface-worked but not otherwise worked.
SUPPLEMENTARY NOTES
1. For the purposes of headings 4009 and 4010, while calculating the percentage of rubber compound
contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, where such products, form
integral part of ingredient of such rubber products, shall be taken into account, but the weight of metallic
fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall
be ignored.
2. Tariff item 4008 21 10 shall also apply to plates, sheets, and strips, whether or not cut to shape and
surface-worked or further worked so as to render them fit for resoling or repairing or re-treading of rubber tyres.

(1) (2) (3) (4)
4001 NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND
SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS
OR STRIP
4001 10 - Natural rubber latex, whether or not pre-
vulcanised :
4001 10 10 --- Prevulcanised kg. Nil
4001 10 20 --- Other than prevulcanised kg. Nil
- Natural rubber in other forms :
4001 21 00 -- Smoked sheets kg. Nil
4001 22 00 -- Technically specified natural rubber (TSNR) kg. Nil
4001 29 -- Other :
4001 29 10 --- Hevea kg. Nil
4001 29 20 --- Pale crepe kg. Nil
4001 29 30 --- Estate brown crepe kg. Nil
4001 29 40 --- Oil extended natural rubber kg. Nil
4001 29 90 --- Other kg. Nil
4001 30 00 - Balata, gutta-percha, guayule, chicle and kg. Nil
similar natural gums
4002 S YNTHETIC RUBBER AND FACTICE DERIVED FROM OILS , IN
PRIMARY FORMS OR IN PLATES , SHEETS OR STRIP ; MIXTURES
OF ANY PRODUCT OF HEADING 4001 WITH ANY PRODUCT OF
THIS HEADING , IN PRIMARY FORMS OR IN PLATES , SHEETS OR
STRIP
- St y re n e - b u t a d i e n e r u b b e r ( S B R ) ; c a r b o x y l a t e d
styrene-butadiene rubber (XSBR) :
4002 11 00 -- Latex kg. 12.5%
4002 19 -- Other :
4002 19 10 --- Oil extended styrene butadiene rubber kg. 12.5%
4002 19 20 --- Styrene butadiene rubber with styrene kg. 12.5%
content exceeding 50%
4002 19 30 --- Styrene butadiene styrene oil bound kg. 12.5%
copolymer
4002 19 90 --- Other kg. 12.5%
4002 20 00 - Butadiene rubber (BR) kg. 12.5%
- I s o b u t e n e - i s o p re n e ( b u t y l ) r u b b e r ( I I R ) ; h a l o -
isobutene-isoprene rubber (CIIR or BIIR):
4002 31 00 -- Isobutene-isoprene (butyl) rubber (IIR) kg. 12.5%
4002 39 00 -- Other kg. 12.5%
- Chlorprene (Chlorobutadiene) rubber (CR):
4002 41 00 -- Latex kg. 12.5%
4002 49 00 -- Other kg. 12.5%

(1) (2) (3) (4)
- Acrylonitrile-butadiene rubber (NBR):
4002 51 00 -- Latex kg. 12.5%
4002 59 00 -- Other kg. 12.5%
4002 60 00 - Isoprene rubber (IR) kg. 12.5%
4002 70 00 - Ethylene-propylene-non-conjugated diene kg. 12.5%
rubber (EPDM)
4002 80 - Mixtures of any product of heading 4001
with any product of this heading :
4002 80 10 --- Latex kg. 12.5%
4002 80 20 --- Chemically modified form of natural rubber kg. 12.5%
including graft rubber
4002 80 90 --- Other kg. 12.5%
- Other :
4002 91 00 -- Latex kg. 12.5%
4002 99 -- Other
4002 99 10 --- Factice (rubber substitute derived from oil) kg. 12.5%
4002 99 20 --- Tread rubber compound, cushion compound, kg. 12.5%
cushion gum and tread gum for resoling or
repairing or retreading rubber tyres
4002 99 90 --- Other kg. 12.5%
4003 00 00 R ECLAIMED RUBBER IN PRIMARY FORMS OR kg. 12.5%
IN PLATES , SHEETS OR STRIP
4004 00 00 W ASTE , PARINGS AND SCRAP OF RUBBER kg. 12.5%
( OTHER THAN HARD RUBBER ) AND POWDERS
AND GRANULES OBTAINED THEREFROM
4005 C OMPOUNDED RUBBER , UNVULCANISED , IN
PRIMARY FORMS OR IN PLATES , SHEETS OR STRIP
4005 10 00 - Compounded with carbon black or silica kg. 12.5%
4005 20 - Solutions; dispersions other than those of
sub-heading 4005 10 :
4005 20 10 --- Can sealing compound kg. 12.5%
4005 20 90 --- Other kg. 12.5%
- Other :
4005 91 -- Plates, sheets and strip:
4005 91 10 --- Hospital sheeting kg. 12.5%
4005 91 90 --- Other kg. 12.5%
4005 99 -- Other :
4005 99 10 --- Granules of unvulcanised natural or kg. 12.5%
synthetic rubber, compounded, ready for
vulcanisation
4005 99 90 --- Other kg. 12.5%
4006 O THER FORMS ( FOR EXAMPLE , RODS , TUBES
AND PROFILE SHAPES ) AND ARTICLES
( FOR EXAMPLE , DISCS AND RINGS ),

(1) (2) (3) (4)
OF UNVULCANISED RUBBER
4006 10 00 - Camel-back strips for retreading rubber kg. 12.5%
tyres
4006 90 - Other:
4006 90 10 --- Thread, not covered kg. 12.5%
4006 90 90 --- Other kg. 12.5%
4007 V ULCANISED RUBBER THREAD AND CORD
4007 00 - Vulcanised rubber thread and cord:
4007 00 10 --- Thread, not covered kg. 12.5%
4007 00 20 --- Cord, not covered kg. 12.5%
4007 00 90 --- Other kg. 12.5%
4008 P LATES , SHEETS , STRIP , RODS AND PROFILE
SHAPES , OF VULCANISED RUBBER OTHER THAN
HARD RUBBER
- Of cellular rubber :
4008 11 -- Plates, sheets and strip :
4008 11 10 --- Of micro-cellular rubber kg. 12.5%
4008 11 90 --- Other kg. 12.5%
4008 19 -- Other:
4008 19 10 --- Blocks of micro-cellular rubber but not of kg. Nil
latex foam sponge, used in the manufacture
of soles, heels or soles and heels combined,
for footwear
4008 19 90 --- Other kg. 12.5%
- Of non-cellular rubber:
4008 21 -- Plates, sheets and strip :
4008 21 10 --- Used in the manufacture of soles, heels or kg. Nil
soles and heels combined, for footwear
4008 21 20 --- For resoling or repairing or retreading rubber kg. 12.5%
tyres
4008 21 90 --- Other kg. 12.5%
4008 29 -- Other :
4008 29 10 --- Rubber sheets and resin rubber sheets for kg. 12.5%
soles and heels
4008 29 20 --- Blocks used in the manufacture of soles, kg. Nil
heels or soles and heels combined, for
footwear
4008 29 30 --- Latex foam sponge kg. 12.5%
4008 29 40 --- Tread rubber and tread packing strip for kg. 12.5%
resoling or repairing or retreading
rubber tyres
4008 29 90 --- Other kg. 12.5%
4009 T UBES , PIPES AND HOSES , OF VULCANISED

(1) (2) (3) (4)
RUBBER OTHER THAN HARD RUBBER , WITH OR
WITHOUT THEIR FITTINGS ( FOR EXAMPLE ,
JOINTS , ELBOWS , FLANGES )
- Not reinforced or otherwise combined with
other materials:
4009 11 00 -- Without fittings kg. 12.5%
4009 12 00 -- With fittings kg. 12.5%
- Reinforced or otherwise combined only
with metal:
4009 22 00 -- With fittings kg. 12.5%
- Reinforced or otherwise combined only with
textile materials:
4009 32 00 -- With fittings kg. 12.5%
- Reinforced or otherwise combined with other
materials:
4009 42 00 -- With fittings kg. 12.5%
4010 C ONVEYOR OR TRANSMISSION BELTS OR
BELTING OF VULCANISED RUBBER
- Conveyor belts or belting :
4010 11 -- Reinforced only with metal:
4010 11 10 --- Where the rubber compound content is less kg. 12.5%
than 25% by weight
4010 11 90 --- Other kg. 12.5%
4010 12 -- Reinforced only with textile materials :
than 25% by weight
4010 12 90 --- Other kg. 12.5%
4010 19 -- Other :
than 25% by weight
4010 19 90 --- Other kg. 12.5%
- Transmission belts or belting :
4010 31 -- Endless transmission belts of trapezoidal cross-
s e c t i o n ( V- b e l t s ) , V- r i b b e d , o f a n o u t s i d e
circumference exceeding 180 cm but not exceeding
240 cm:
than 25% by weight
4010 31 90 --- Other kg. 12.5%

(1) (2) (3) (4)
section (V-belts), other than V-ribbed, of an outside
180 cm:
than 25% by weight
4010 32 90 --- Other kg. 12.5%
section (V-belts), V-ribbed, of an outside
circumference exceeding 60 cm but
not exceeding 180 cm:
than 25% by weight
4010 33 90 --- Other kg. 12.5%
section (V-belts), other than V-ribbed, of an outside
240 cm:
than 25% by weight
4010 34 90 --- Other kg. 12.5%
4010 35 -- Endless synchronous belts of an outside
circumference exceeding 60 cm but not
exceeding 150 cm:
than 25% by weight
4010 35 90 --- Other kg. 12.5%
4010 36 -- Endless synchronous belts of an outside
circumference exceeding 150 cm but not
exceeding 198 cm:
than 25% by weight
4010 36 90 --- Other kg. 12.5%
4010 39 -- Other :
--- Where the rubber compound content is less
than 25% by weight:
4010 39 11 ---- Endless flat belt kg. 12.5%
4010 39 12 ---- Ply belting kg. 12.5%
4010 39 19 ---- Other kg. 12.5%
--- Other:
4010 39 91 ---- Endless flat belt kg. 12.5%
4010 39 92 ---- Ply belting kg. 12.5%
4010 39 99 ---- Other kg. 12.5%
4 0 11 N EW PNEUMATIC TYRES , OF RUBBER
4011 10 - Of a kind used on motor cars (including

(1) (2) (3) (4)
station wagons and racing cars):
4011 10 10 --- Radials u 12.5%
4011 10 90 --- Other u 12.5%
4011 20 - Of a kind used on buses or lorries:
4011 20 10 --- Radials u 12.5%
4011 20 90 --- Other u 12.5%
4011 30 00 - Of a kind used on aircraft u 12.5%
4011 40 - Of a kind used on motor cycles :
4011 40 10 --- For motor cycles u 12.5%
4011 40 20 --- For motor scooters u 12.5%
4011 40 90 --- Other u 12.5%
4011 50 - Of a kind used on bicycles :
4011 50 10 --- Multi-cellular polyurethane (MCP) u 12.5%
tubeless tyres
4011 50 90 --- Other, having a herring-bone or u 12.5%
similar tread
- Other, having a herring-bone or
similar tread:
4011 61 00 -- Of a kind used on agricultural or forestry u 12.5%
vehicles and machines
4011 62 00 -- Of a kind used on construction or u 12.5%
industrial handling vehicles and machines
and having a rim size not exceeding 61 cm
4011 63 00 -- Of a kind used on construction or industrial u 12.5%
handling vehicles and machines and having
a rim size exceeding 61 cm
4011 69 00 -- Other u 12.5%
- Other:
4011 92 00 -- Of a kind used on agricultural or forestry u 12.5%
4011 93 00 -- Of a kind used on construction or u 12.5%
4011 94 00 -- Of a kind used on construction or industrial u 12.5%
4011 99 00 -- Other u 12.5%
4012 R ETREADED OR USED PNEUMATIC TYRES OF
RUBBER , SOLID OR CUSHION TYRES , TYRE
TREADS AND TYRE FLAPS , OF RUBBER
- Retreaded tyres :
4012 11 00 -- Of a kind used on motor cars (including u
station wagons and racing cars)
4012 12 00 -- Of a kind used on buses or lorries u

(1) (2) (3) (4)
4012 13 00 -- Of a kind used on aircraft u
4012 19 -- Other:
4012 19 10 --- For two wheelers u
4012 19 90 --- Other u
4012 20 - Used pneumatic tyres:
4012 20 10 --- For buses, lorries and earth moving u
equipments including light commercial
vehicles
4012 20 20 --- For passenger automobile vehicles, u
including two wheelers, three wheelers and
personal type vehicles
4012 20 90 --- Other u
4012 90 - Other :
4012 90 10 --- Solid rubber tyres for motor vehicles kg. 12.5%
4012 90 20 --- Solid rubber tyres for other vehicles kg. 12.5%
4012 90 30 --- Tyres with metal framework kg. 12.5%
--- Tyre flaps:
4012 90 41 ---- Of a kind used in two-wheeled and three- kg. 12.5%
wheeled motor vehicles
4012 90 49 ---- Other kg. 12.5%
4012 90 50 --- Tyre treads, interchangeable kg. 12.5%
4012 90 90 --- Other kg. 12.5%
4013 I NNER TUBES , OF RUBBER
4013 10 - Of a kind used on motor cars (including station
wagons and racing cars), buses or lorries:
4013 10 10 --- For motor cars u 12.5%
4013 10 20 --- For lorries and buses u 12.5%
4013 20 00 - Of a kind used on bicycles u 12.5%
4013 90 - Other:
4013 90 10 --- For aircraft u 12.5%
4013 90 20 --- For motor cycle u 12.5%
4013 90 30 --- For off the road vehicles, not elsewhere u 12.5%
-- For tractors:
4013 90 41 ---- Rear tyres u 12.5%
4013 90 49 ---- Other u 12.5%
4013 90 50 --- Of a kind used in tyres of cycle rickshaws u 12.5%
and three-wheeled powered cycle-rickshaws
4013 90 90 --- Other u 12.5%
4014 H YGIENIC OR PHARMACEUTICAL ARTICLES
( INCLUDING TEATS ), OF VULCANISED RUBBER
OTHER THAN HARD RUBBER , WITH OR
WITHOUT FITTINGS OF HARD RUBBER
4014 10 - Sheath contraceptives :

(1) (2) (3) (4)
4014 10 10 --- Rubber contraceptives, male (condoms) kg. Nil
4014 10 20 --- Rubber contraceptives, female (diaphragms), kg. Nil
such as cervical caps
4014 90 - Other :
4014 90 10 --- Hot water bottles kg. 12.5%
4014 90 20 --- Ice bags kg. 12.5%
4014 90 30 --- Feeding bottle nipples kg. 12.5%
4014 90 90 --- Other kg. 12.5%
4015 ARTICLES OF APPARELM AND CLOTHING ACCESSORIES (INCLUDING
GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OF
VULCANISED RUBBER OTHER THAN
HARD RUBBER
- Gloves, mittens and mitts:
4015 11 00 -- Surgical pa 12.5%
4015 19 00 -- Other pa 12.5%
4015 90 - Other :
4015 90 10 --- Rubber apron pa 12.5%
4015 90 20 --- Labels kg 12.5%
4015 90 30 --- Industrial gloves pa 12.5%
--- Other:
4015 90 91 --- Diving suits kg. 12.5%
4015 90 99 --- Other kg. 12.5%
4016 O THER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD
RUBBER
4016 10 00 - Of cellular rubber kg. 12.5%
- Other :
4016 91 00 -- Floor coverings and mats kg. 12.5%
4016 92 00 -- Erasers kg. 12.5%
4016 93 -- Gaskets, washers and other seals :
4016 93 10 --- Patches for puncture repair of self- kg. 12.5%
vulcanising rubber or a rubber backing
4016 93 20 --- Rubber rings (O-ring) kg. 12.5%
4016 93 30 --- Rubber seals (Oil seals and the like) kg. 12.5%
4916 93 40 --- Gaskets kg. 12.5%
4016 93 50 --- Washers kg. 12.5%
4016 93 60 --- Plugs kg. 12.5%
4016 93 90 --- Other kg. 12.5%
4016 94 00 -- Boat or dock fenders, whether or not kg. 12.5%
inflatable
4016 95 -- Other inflatable articles:
4016 95 10 --- Air mattresses kg. 12.5%
4016 95 90 --- Other kg. 12.5%
4016 99 -- Other:
4016 99 10 --- Rubber cots for textile industry kg. 12.5%

(1) (2) (3) (4)
4016 99 20 --- Rubber bands kg. 12.5%
4016 99 30 --- Rubber threads kg. 12.5%
4016 99 40 --- Rubber blankets kg. 12.5%
4016 99 50 --- Rubber cushions kg. 12.5%
4016 99 60 --- Rubber bushes kg. 12.5%
4016 99 70 --- Ear plug kg. 12.5%
4016 99 80 --- Stoppers kg. 12.5%
4016 99 90 --- Other kg. 12.5%
4017 H ARD RUBBER ( FOR EXAMPLE , EBONITE ) IN ALL
FORMS , INCLUDING WASTE AND SCRAP ; ARTICLES OF
HARD RUBBER
4017 00 - Hard rubber (for example, ebonite) in all
forms, including waste and scrap; articles of
hard rubber:
4017 00 10 --- Plates, sheets, rods and tubes of ebonite kg. 12.5%
and vulcanite
4017 00 20 --- Scrap, waste and powder of hardened rubber kg. 12.5%
(ebonite and vulcanite)
4017 00 30 --- Printers rollers kg. 12.5%
4017 00 40 --- Textile rollers kg. 12.5%
4017 00 50 --- Typewriters and cyclostyling rollers kg. 12.5%
4017 00 90 --- Other kg. 12.5%
SECTION VIII 320 CHAPTER 41
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND
HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF
ANIMAL GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 41
Raw hides and skins (other than furskins) and leather
NOTES
(a) parings or similar waste, of raw hides or skins (heading 0511);
(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following
are, however, to be classified in Chapter 41, namely:
raw hides and skins, with the hair or wool on, of bovine animals (including buffalo), of equine
animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian,
Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats
and Kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedar-
ies), of reindeer, of elk, of deer, of roebucks or of dogs.
2. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including
pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
(B) For the purposes of headings 4104 to 4106, the term crust includes hides and skins that have
been retanned, coloured or fat-liquored (stuffed) prior to drying.
3. Throughout this Schedule, the expression composition leather means only substances of the kind
referred to in heading 4115.

(1) (2) (3) (4)
4101 R AW HIDES AND SKINS OF BOVINE ( INCLUDING
BUFFALO ) OR EQUINE ANIMALS ( FRESH OR SALTED ,
DRIED , LIMED , PICKLED OR OTHERWISE PRESERVED ,
BUT NOT TANNED , PARCHMENT - DRESSED OR FURTHER
PREPARED ), WHETHER OR NOT DEHAIRED OR SPLIT
4101 20 - Whole hides and skins, unsplit, of a weight per
skin not exceeding 8 kg. when simply dried,
10 kg. when dry-salted, or 16 kg. when fresh,
wet-salted or otherwise preserved:
4101 20 10 --- Of cow, including cow calf kg.
4101 20 20 --- Of buffalo, including buffalo calf kg.
4101 20 90 --- Other kg.
4101 50 - Whole hides and skins, of a weight exceeding
16 kg. :

(1) (2) (3) (4)
4101 50 90 --- Other kg.
4101 90 - Other, including butts, bends and bellies:
4101 90 90 --- Other kg.
4102 R AW SKINS OF SHEEP OR LAMBS ( FRESH , OR SALTED ,
PREPARED ), WHETHER OR NOT WITH WOOL ON OR
SPLIT , OTHER THAN THOSE EXCLUDED BY N OTE 1 ( C )
TO THIS C HAPTER
4102 10 - With wool on:
4102 10 10 --- Sheep skins kg.
4102 10 20 --- Pelts of baby lambs kg.
4102 10 30 --- Lamb skins, other than pelts kg.
- Without wool on :
4102 21 -- Pickled :
4102 21 20 --- Lamb skins kg.
4102 21 30 --- Lamb pelt kg.
4102 29 -- Other :
4102 29 20 --- Lamb skins kg.
4103 O THER RAW HIDES AND SKINS ( FRESH OR SALTED ,
PREPARED ), WHETHER OR NOT DEHAIRED OR SPLIT ,
OTHER THAN THOSE EXCLUDED BY N OTE 1(b) OR
1( C ) TO THIS C HAPTER
4103 20 00 - Of reptiles kg.
4103 30 00 - Of swine kg.
4103 90 00 - Other kg.
4104 T ANNED OR CRUST HIDES AND SKINS OF BOVINE
(INCLUDING BUFFALO) OR EQUINE ANIMALS , WITHOUT
HAIR ON , WHETHER OR NOT SPLIT , BUT NOT FURTHER
PREPARED
- In the wet state (including wet-blue):
4104 11 00 -- Full grains, unsplit; grain splits kg.
4104 19 00 -- Other kg.
- In the dry state (crust):
4104 41 00 -- Full grains, unsplit; grain splits kg.
4104 49 00 -- Other kg.

(1) (2) (3) (4)
4105 T ANNED OR CRUST SKINS OF SHEEP OR LAMBS ,
WITHOUT WOOL ON , WHETHER OR NOT SPLIT , BUT
NOT FURTHER PREPARED
4105 10 00 - In the wet state (including wet-blue) kg.
4105 30 00 - In the dry state (crust) kg.
4106 T ANNED OR CRUST HIDES AND SKINS OF OTHER
ANIMALS , WITHOUT WOOL OR HAIR ON , WHETHER OR
NOT SPLIT BUT NOT FURTHER PREPARED
- Of goats or kids:
4106 21 00 -- In the wet state (including wet-blue) kg.
4106 22 00 -- In the dry state (crust) kg.
- Of swine:
4106 40 00 - Of reptiles kg.
- Other:
4107 L EATHER FURTHER PREPARED AFTER TANNING OR
C R U S T I N G , I N C L U D I N G PA R C H M E N T - D R E S S E D
LEAT H E R , OF BOVINE ( INCLUDING B U F FALO ) OR
EQUINE ANIMALS , WITHOUT HAIR ON , WHETHER OR
NOT SPLIT , OTHER THAN LEATHER OF HEADING 4114
- Whole hides and skins:
4107 11 00 -- Full grains, unsplit kg. Nil
4107 12 00 -- Grain splits kg. Nil
4107 19 00 - Other kg. Nil
-- Other, including sides:
4107 91 00 -- Full grains, unsplit kg. Nil
4107 92 00 -- Grain splits kg. Nil
4107 99 00 -- Other kg. Nil
4112 00 00 L EATHER FURTHER PREPARED AFTER TANNING OR kg. Nil
CRUSTING , INCLUDING PARCHMENT - DRESSED LEATHER ,
OF SHEEP OR LAMB , WITHOUT WOOL ON , WHETHER OR
NOT SPLIT , OTHER THAN LEATHER OF HEADING 4114
4113 L EATHER FURTHER PREPARED AFTER TANNING OR

CRUSTING , INCLUDING PARCHMENT - DRESSED LEATHER ,
OF OTHER ANIMALS , WITHOUT WOOL OR HAIR ON ,
WHETHER OR NOT SPLIT , OTHER THAN LEATHER OF
HEADING4114
4113 10 00 - Of goats or kids kg. Nil
4113 20 00 - Of swine kg. Nil
4113 30 00 - Of reptiles kg. Nil

(1) (2) (3) (4)
4113 90 00 - Other kg. Nil
4114 C H A M O I S ( I N C L U D I N G C O M B I N AT I O N C H A M O I S )
LEATHER ; PATENT LEATHER AND PATENT LAMINATED
LEATHER ; METALLISED LEATHER
4114 10 00 - Chamois (including combination chamois) kg. Nil
leather
4114 20 - Patent leather and patent laminated leather;
metallised leather :
4114 20 10 --- Patent leather and patent laminated leather kg. Nil
4114 20 20 --- Metallised leather kg. Nil
4115 C OMPOSITION LEATHER WITH A BASIS OF LEATHER
OR LEATHER FIBER , IN SLABS , SHEETS OR STRIP ,
WHETHER OR NOT IN ROLLS ; PARINGS AND OTHER
WASTE OF LEATHER OR OF COMPOSITION LEATHER ,
NOT SUITABLE FOR THE MANUFACTURE OF LEATHER
ARTICLES ; LEATHER DUST , POWDER AND FLOUR
4115 10 00 - Composition leather with a basis of leather kg. Nil
or leather fiber, in slabs, sheets or strip,
whether or not in rolls
4115 20 - Parings and other waste of leather or of
composition leather, not suitable for the
manufacture of leather articles; leather dust,
powder and flour:
4115 20 10 --- Cuttings of leather kg. Nil
4115 20 90 --- Other kg. Nil
CHAPTER 42
Articles of leather; saddlery and harness; travel goods, handbags and similar
containers; articles of animal gut (other than silkworm gut)
NOTES
1. For the purposes of this Chapter, the term leather includes chamois (including combina-
tion chamois) leather, patent leather, patent laminated leather and metallised leather.
(a) sterile surgical catgut or similar sterile suture materials (heading 3006);
(b) articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin
or artificial fur or to which furskin or artificial fur is attached on the outside except as mere
trimming (heading 4303 or 4304);
(c) made up articles of netting (5608);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65;
(f) whips, rigid-crops or articles of heading 6602;
(g) cuff-links, bracelets or other imitation jewellery (heading 7117);
(h) fittings or trimmings for harness, such as stirrups, bits, horse, brassess and buckles, separately
presented (generally Section XV);
(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
(k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these ar-
ticles, button blanks, of heading 9606.
3. (A) In addition to the provisions of Note 2 above, heading 4202 does not cover:
(a) bags made of sheeting of plastics, whether or not printed, with handles, not
designed for prolonged use (heading 3923);
(b) articles of plaiting materials (heading 4602).
(B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious
metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed)
remain classified in those headings even if such parts constitute more than minor fittings or minor
ornamentation, provided that these parts do not give the articles their essential character. If, on the other
hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
4. For the purposes of heading 4203, the expression articles of apparel and clothing accessories
applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other
protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).

(1) (2) (3) (4)
4201 00 00 S ADDLERY AND HARNESS FOR ANY ANIMAL ( INCLUD - kg. 12.5%
ING TRACES , LEADS , KNEE PADS , MUZZLES , SADDLE

(1) (2) (3) (4)
CLOTHS , SADDLE BAGS , DOG COATS AND THE LIKE ),
OF ANY MATERIAL
4202 T RUNKS , SUIT - CASES , VANITY - CASES , EXECUTIVE - CASES ,
B R I E F - C A S E S , S C H O O L S AT C H E L S , S P E C TA C L E C A S E S ,
BINOCULAR CASES , CAMERA CASES , MUSICAL INSTRUMENT
CASES , GUN CASES , HOLSTERS AND SIMILAR CONTAINERS ;
TRAVELLING - BAGS , INSULATED FOOD OR BEVERAGES BAGS ,
TOILET BAGS , RUCKSACKS , HANDBAGS , SHOPPING - BAGS ,
WALLETS , PURSES , MAP - CASES , CIGARETTE - CASES , TOBACCO -
P O U C H E S , T O O L B A G S , S P O RT S B A G S , B O T T L E - C A S E S ,
JEWELLERY BOXES , POWDER - BOXES , CUTLERY CASES AND
SIMILAR CONTAINERS , OF LEATHER OR OF COMPOSITION
LEATHER , OF SHEETING OF PLASTICS , OF TEXTILE MATERIALS ,
OF VULCANISED FIBRE OR OF PAPERBOARD , OR WHOLLY OR
MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER
- Trunks, suit-cases, vanity-cases, executive-cases,

brief-cases, school satchels and similar containers:
4202 11 -- With outer surface of leather, or of composition
leather:
4202 11 10 --- Travel goods (trunks, suit-cases, sports bags u 12.5%
and other similar items) of leather
4202 11 20 --- Toilet-bags and cases, of leather u 12.5%
4202 11 30 --- Satchels u 12.5%
4202 11 40 --- Brief-cases u 12.5%
4202 11 50 --- Executive-cases u 12.5%
4202 11 60 --- Vanity-cases u 12.5%
4202 11 70 --- Attache-cases u 12.5%
4202 11 90 --- Other u 12.5%
4202 12 -- With outer surface of plastic or of textile materials:
4202 12 10 --- Toilet-cases u 12.5%
4202 12 20 --- Plastic moulded suit-cases u 12.5%
4202 12 30 --- Plastic moulded brief-cases u 12.5%
4202 12 40 --- Satchels u 12.5%
4202 12 50 --- Other travel-goods u 12.5%
4202 12 60 --- Brief-cases u 12.5%
4202 12 70 --- Executive-cases other than plastic moulded u 12.5%
4202 12 80 --- Vanity-cases u 12.5%
4202 12 90 --- Other u 12.5%
4202 19 -- Other:
4202 19 10 --- Travel goods (trunks, suit-cases, sports bags, u 12.5%
and other similar items) of leather
4202 19 20 --- Toilet-cases u 12.5%
4202 19 30 --- Satchels u 12.5%

(1) (2) (3) (4)
4202 19 40 --- Brief-cases (other than plastic moulded) u 12.5%
4202 19 50 --- Executive-cases u 12.5%
4202 19 60 --- Vanity-cases u 12.5%
4202 19 90 --- Other u 12.5%
- Hand-bags, whether or not with shoulder strap,
including those without handle:
leather:
4202 21 10 --- Hand-bags for ladies u 12.5%
4202 21 20 --- Vanity-bags u 12.5%
4202 21 90 --- Other u 12.5%
4202 22 -- With outer surface of plastic sheeting or of textile
materials:
4202 22 10 --- Hand-bags and shopping bags, of artificial u 12.5%
plastic material
4202 22 20 --- Hand-bags and shopping bags, of cotton u 12.5%
4202 22 30 --- Hand-bags and shopping bags, of Jute u 12.5%
4202 22 40 --- Vanity-bags u 12.5%
4202 22 90 --- Other u 12.5%
4202 29 -- Other:
4202 29 10 --- Hand-bags of other materials excluding u 12.5%
wicker-work or basket work
4202 29 90 --- Other u 12.5%
- Articles of a kind normally carried in the pocket or
in the hand-bag :
leather:
4202 31 10 --- Jewellery box u 12.5%
4202 31 20 --- Wallets and purses, of leather u 12.5%
4202 31 90 --- Other u 12.5%
4202 32 -- With outer surface of plastic sheeting or of textile
materials:
4202 32 10 --- Jewellery box u 12.5%
4202 32 90 --- Other u 12.5%
4202 39 -- Other :
4202 39 10 --- Jewellery box u 12.5%
4202 39 90 --- Other u 12.5%
- Other :
4202 91 00 -- With outer surface of leather, or of composition
leather:
4202 92 00 -- With outer surface of plastic sheeting or of u 12.5%
textile materials
4202 99 00 -- Other u 12.5%
4203 A RTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER

(1) (2) (3) (4)
OR OF COMPOSITION LEATHER
4203 10 - Articles of apparel:
4203 10 10 --- Jackets and jerseys kg. 12.5%
4203 10 90 --- Other kg. 12.5%
- Gloves, mittens and mitts:
4203 21 -- Specially designed for use in sports:
4203 21 10 --- Gloves kg. 12.5%
4203 21 20 --- Mittens and mitts kg. 12.5%
4203 29 -- Other:
4203 29 10 --- Gloves for use in industry kg. 12.5%
4203 29 20 --- Other gloves kg. 12.5%
4203 29 30 --- Mittens and mitts kg. 12.5%
4203 30 00 - Belts and bandoliers kg. 12.5%
4203 40 - Other clothing accessories:
4203 40 10 --- Aprons kg. 12.5%
4203 40 20 --- Semi-chrome grain garments kg. 12.5%
4203 40 90 --- Other kg. 12.5%
4205 O THER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER
4205 00 - Other articles of leather or of composition leather
:
--- Straps other than for machinery or harness :
4205 00 11 ---- Welt kg. 12.5%
4205 00 19 ---- Other kg. 12.5%
4205 00 20 --- Leather sofa cover kg. 12.5%
4205 00 90 --- Other kg. 12.5%
4206 A RT I C L E S O F G U T ( O T H E R T H A N S I L K - W O R M G U T ), O F
GOLDBEATER S SKIN , OF BLADDERS OR OF TENDONS
4206 00 10 --- For rackets kg. 12.5%
4206 00 90 --- Other kg. 12.5%
CHAPTER 43
Furskins and artificial fur; manufactures thereof
NOTES
1. Throughout this Schedule reference to furskins, other than to raw furskins of heading 4301 apply to
hides or skins of all animals which have been tanned or dressed with the hair or wool on.
(a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
(b) raw hides or skins, with the hair or wool on, of Chapter 41 [See Note 1(c) to that Chapter];
(c) gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur
(heading 4203);
(e) headgear or parts thereof of Chapter 65; or
(f) articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials,
and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or
in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or
artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be
classified in heading 4303 or 4304, as the case may be.
5. Throughout this Schedule, the expression artificial fur means any imitation of furskin consisting
of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not
include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

(1) (2) (3) (4)
4301 RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER
PIECES OR CUTTINGS, SUITABLE FOR FURRIERS USE), OTHER
THAN RAW HIDES AND SKINS OF HEADING 4101, 4102
OR 4103
4301 10 00 - Of mink, whole, with or without head, tail u 12.5%
or paws
4301 30 00 - Of lamb, the following : Astrakhan, u 12.5%
Broadtail, Caracul, Persian and similar lamb,
Indian, Chinese, Mongolian or Tibetan lamb,
whole, with or without head, tail or paws
4301 60 00 - Of fox, whole, with or without head, tail or u 12.5%
paws

(1) (2) (3) (4)
4301 80 00 - Other furskins, whole, with or without head, u 12.5%
tail or paws
4301 90 00 - Heads, tails, paws and other pieces or kg. 12.5%
cuttings, suitable for furriers use
4302 T ANNED OR DRESSED F u RSKINS ( INCL u DING HEADS , TAILS ,
PAWS AND OTHER PIECES OR C u TTINGS ), u NASSEMBLED , OR
ASSEMBLED ( WITHO u T THE ADDITION OF OTHER MATERIALS )
- Whole skins, with or without head, tail or paws, not
assembled:
4302 11 00 -- Of mink u 12.5%
4302 19 00 -- Other:
4302 19 10 --- Calf skins, with hair on, tanned or dressed u 12.5%
4302 19 20 --- Hides or skins of other bovine and equine u 12.5%
animals with hair on, tanned or dressed
4302 19 30 --- Goat (Common) and kid skins with hair on, u 12.5%
tanned or dressed
4302 19 40 --- Tiger-cat skins u 12.5%
4302 19 90 --- Hides and skins of other animals with hair u 12.5%
on, tanned or dressed
4302 20 00 - Heads, tails, paws and other pieces or kg. 12.5%
cuttings, not assembled
4302 30 00 - Whole skins and pieces or cuttings thereof, kg. 12.5%
assembled
4303 A RTICLES OF APPAREL , CLOTHING ACCESSORIES AND OTHER
ARTICLES OF F u RSKIN
4303 10 - Articles of apparel and clothing accessories:
4303 10 10 --- Of wild animals covered under the Wild Life kg. 12.5%
(Protection) Act, 1972
4303 10 20 --- Of animals covered under Convention on kg. 12.5%
International Trade of Endangered Species
(CITES), other than those of Tariff Item
4303 10 10
4303 10 90 --- Other kg. 12.5%
4303 90 - Other:
4303 90 10 --- Of wild animals covered under the Wild Life kg. 12.5%
(Protection) Act, 1972
4303 90 20 --- Of animals covered under Convention on kg. 12.5%
International Trade of Endangered Species
(CITES), other than those of Tariff Item
4303 90 10
4303 90 90 --- Other kg. 12.5%
4304 A RTIFICIAL F u R AND ARTICLES THEREOF
4304 00 - Artificial fur and articles thereof:

(1) (2) (3) (4)
--- Artificial fur:
4304 00 11 ---- Artificial fur as trimmings and kg. 12.5%
embellishments for garments, made ups,
knitwear, plastic and leather goods
4304 00 19 ---- Other kg. 12.5%
4304 00 20 --- Articles of artificial fur kg. 12.5%
SECTION IX 331 CHAPTER 44
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING
MATERIALS; BASKETWARE AND WICKERWORK
CHAPTER 44
Wood and articles of wood, wood charcoal
NOTES
(a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfum-
ery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
(b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the
rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in
tanning (heading 1404);
(d) activated charcoal (heading 3802);
(e) articles of heading 4202;
(f) goods of Chapter 46;
(g) footwear or parts thereof of Chapter 64;
(h) goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) goods of heading 6808;
(k) imitation jewellery of heading 7117;
(l) goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for
machines and apparatus and wheel wrights wares);
(m) goods of Section XVIII* (for example, clock cases and musical instruments and parts thereof);
(n) parts of firearms (heading 9305);
(o) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, pre-fabricated build-
ings);
(p) articles of Chapter 95 (for example, toys, games, sports requisites); or
(q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) ex-
cluding bodies and handles, of wood, for articles of heading 9603.
2. In this Chapter, the expression densified wood means wood which has been subjected to chemical
or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to
ensure a good bond), and which has thereby acquired increased density or hardness together with improved
mechanical strength or resistance to chemical or electrical agencies.
*vide notfn. no. 19/2005, dt. 5.5.2005

3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar
board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect
of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or
rectangular or submitted to any other operation provided it does not give them the character of articles of
other headings.
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other
working part is formed by any of the materials specified in Note 1 to Chapter 82.
6. Subject to Note 1 above and except where the context otherwise requires, any reference to wood
in a heading of this Chapter applies also to bamboos and other materials of a woody nature.
SUB-HEADING NOTES
1. For the purposes of sub-heading 4401 31, the expression wood pellets means by-products such
as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry
or other wood transformation activities, which have been agglomerated either directly by compression or by
the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a
diameter not exceeding 25 mm and a length not exceeding 100 mm.
2. For the purposes of tariff item 4403 41 00, sub-heading 4403 49, tariff items 4407 21 00 to 4407
28 00, sub-headings 4407 29, 4408 31, 4408 39 and 4412 31, the expression tropical wood means one of
the following types of wood:
Abura, Acajou, dAfrque, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa,
Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark red Meranti, Dibetou, Doussie, Framire, Freijo,
Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur,
Kempas, Keruing, Kosip, Kotibe, Koto, Light red Meranti, Limba, Louro, Macaranduba, Mahagony, Makore,
Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi,
Niangon, Nyathoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de
Guatemala, Palissandre de para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai,
Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola,
Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
SUPPLEMENTARY NOTES
1. Marine plywood means plywood conforming to Indian Standard Specification
IS : 710-1976.
2. Aircraft plywood means plywood conforming to Indian Standard Specification Nos. IS:709-1974
and IS:4859-1968.
3. For the purposes of heading 4412, the expression similar laminated wood includes blockboard,
laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood
glued or otherwise joined together and surface with the outer plies and also panels in which the wooden core
is replaced by other materials such as a layer or layers of particle board, fibre board, wood waste glued or
otherwise joined together, asbestos or cork.

(1) (2) (3) (4)
4401 F UEL WOOD , IN LOGS , IN BILLETS , IN TWIGS , IN FAGGOTS OR IN
SIMILAR FORMS ; WOOD IN CHIPS OR PARTICLES ; SAWDUST AND
WOOD WASTE AND SCRAP , WHETHER OR NOT AGGLOMERATED IN
LOGS , BRIQUETTES , PELLETS OR SIMILAR FORMS
4401 10 - Fuel wood, in logs, in billets, in twigs, in faggots or
in similar forms:
4401 10 10 --- In logs mt 12.5%
4401 10 90 --- Other mt 12.5%
- Wood in chips or particles :
4401 21 00 -- Coniferous mt 12.5%
4401 22 00 -- Non-coniferous mt 12.5%
4401 30 00 - Sawdust and wood waste and scrap, whether mt 12.5%
or not agglomerated in logs, briquettes,
pellets or similar forms
4401 31 00 -- Wood pellets mt 12.5%
4401 39 00 - - Other mt 12.5%
4402 W OOD CHARCOAL ( INCLUDING SHELL OR NUT CHARCOAL ),

WHETHER OR NOT AGGLOMERATED
4402 10 ---- Wood charcoal (including shell or nut charcoal),
whether or not agglomerated:
4402 10 10 --- Of bamboo mt
4402 90 - Other :
4402 90 10 ---- Of coconut shell mt
4402 90 90 ---- Other mt
4403 W OOD IN THE ROUGH , WHETHER OR NOT STRIPPED
OF BARK OR SAPWOOD , OR ROUGHLY SQUARED
4403 10 00 - Treated with paint, stains, creosote or m3 12.5%
other preservatives
4403 20 - Other, coniferous:
4403 20 10 ---- Sawlogs and veneerlogs m3 12.5%
4403 20 20 ---- Poles, pilling and posts m3 12.5%
4403 20 90 ---- Other m3 12.5%
- Other, of tropical wood specified in Sub-
heading Note 1 to this Chapter :
4403 41 00 --Dark Red Meranti, Light Red Meranti and m3 12.5%
Meranti Bakau
4403 49 ---- Other :
4403 49 10 ---- Teak wood in rough m3 12.5%
4403 49 90 ---- Other m3 12.5%
- Other :
4403 91 00 ---- Of oak (Quercus Spp.) m3 12.5%
4403 92 00 ---- Of beech (Fagus Spp.) m3 12.5%
4403 99 ---- Other :

(1) (2) (3) (4)
---- A n d a m a n P a d a u k ( P t e ro c a ro u s d a l b a e rg i o d e s )
Bonsum (Phoebe g o a l p a re n s i s ) G u rg a n
( D i p t e ro c a r p u s a l a t u s ) K h a i r ( A c a c i a C a t e c h u )
Lampati (Duabanga grandiflora) Laurel (Terminalia
alata) Paliwood (Palaquium Elliplicum) and Red
Sanders (Pterocar pus Sautaninus) and Rose wood
(Dalbergea Latifolio):
4403 99 11 ---- Andaman Padauk (Pterocarous dalbaergiodes) m3 12.5%
4403 99 12 ---- Bonsum (Phoebe goalparensis) m3 12.5%
4403 99 13 ---- Gurgan (Dipterocarpus alatus) m3 12.5%
4403 99 14 ---- Khair (Acacia Catechu) m3 12.5%
4403 99 15 ---- Lampati (Duabanga grandiflora) m3 12.5%
4403 99 16 ---- Laurel (Terminalia alata) m3 12.5%
4403 99 17 ---- Paliwood (Palaquium Elliplicum) m3 12.5%
4403 99 18 ---- Red Sanders (Pterocar pus Sautatinus) m3 12.5%
4403 99 19 ---- Rose Wood (Dalbergea Latifolio) m3 12.5%
---- Sal (Chorea robusta) Sandal wood (Santalum albur)
Semul (Bombax ceiba) Walnut wood (Juglans binata)
A n j a m ( H a rd w i c k i a b i n a t a ) B i rc h ( B e t u l a S p p . )
S i s s o o ( D a l b e rg e a s i s s o ) a n d W h i t e c e d a r
(Dysozylum) and the like:
4403 99 21 ---- Sal (Chorea robusta) m3 12.5%
4403 99 22 ---- Sandal wood (Santalum alburn) m3 12.5%
4403 99 23 ---- Semul (Bombax ceiba) m3 12.5%
4403 99 24 ---- Walnut wood (Juglans binata) m3 12.5%
4403 99 25 ---- Anjam (Hardwickia binata) m3 12.5%
4403 99 26 ---- Birch (Betula Spp.) m3 12.5%
4403 99 27 ---- Sissoo (Dalbergea sisso) m3 12.5%
4403 99 28 ---- White cedar (Dysozylum malabaricum) m3 12.5%
4403 99 29 ---- Other m3 12.5%
4404 H OOPWOOD ; S PLIT POLES ; PILES , PICKETS AND STAKES OF
WOOD , POINTED BUT NOT SAWN LENGTHWISE ; WOODEN STICKS ,
ROUGHLY TRIMMED BUT NOT TURNED , BENT OR OTHERWISE
W O R K E D , S U I TA B L E F O R THE MANUFACTURE OF WALKING
STICKS , UMBRELLAS , TOOL HANDLES OR THE LIKE ; CHIPWOOD
AND THE LIKE
4404 10 00 - Coniferous kg. 12.5%
4404 20 - Non-coniferous :
4404 20 10 ---- Wooden sticks, roughly trimmed but not kg. 12.5%
turned, bent or otherwise worked, suitable
for the manufacture of walking sticks, tool
handles, split poles, piles, pickets, stakes
and the like
4404 20 20 ---- Drawn Wood kg. 12.5%

(1) (2) (3) (4)
4404 20 90 ---- Other kg. 12.5%
4405 00 00 W OOD WOOL ; WOOD FLOUR kg. Nil
4406 R AILWAY OR TRAMWAY SLEEPERS (C ROSSTIES ) OF WOOD
4406 10 00 - Not impregnated m3 12.5%
4406 90 00 - Other m3 12.5%
4407 W OOD SAWN OR CHIPPED LENGTHWISE , SLICED OR PEELED ,
WHETHER OR NOT PLANED , SANDED OR END - JOINTED , OF A
THICKNESS EXCEEDING 6 MM
4407 10 - Coniferous:
4407 10 10 ---- Doglas fir (Pscudotsuga Menziesie) m3 Nil
4407 10 20 ---- Pine (Pinus Spp.) m3 Nil
4407 10 90 ---- Other m3 Nil
- Of tropical wood specified in Sub-heading
Note 1 to this Chapter :
4407 21 00 ---- Mahogany (Swietenia spp.) m3 Nil
4407 22 00 -- Virola, Imbuia and balsa m3 Nil
4407 25 00 ---- Dark Red Meranti, Light Red Meranti and m3 Nil
Meranti Bakau
4407 26 00 ---- White Lauan, White Meranti, White Seraya, m3 Nil
Yellow Meranti and Alan
4407 27 00 -- Sapelli m3 Nil
4407 28 00 -- Iroko m3 Nil
4407 29 ---- Other :
4407 29 10 ---- Teak wood m3 Nil
4407 29 90 ---- Other m3 Nil
- Other :
4407 91 00 ---- Of oak (Quercus Spp.) m3 Nil
4407 92 00 ---- Of beech (Fagus Spp.) m3 Nil
4407 93 00 -- Of maple (Acer spp.) m3 Nil
4407 94 00 -- Of cherry (Prunus spp.) m3 Nil
4407 95 00 -- Of ash (Fraxinus spp.) m3 Nil
4407 99 ---- Other :
4407 99 10 ---- Of Birch (Betula Spp.) m3 Nil
4407 99 20 ---- Willow m3 Nil
4407 99 90 ---- Other m3 Nil
4408 S HEETS FOR VENEERING ( INCLUDING THOSE OBTAINED BY
SLICING LAMINATED WOOD ), FOR PLYWOOD OR FOR SIMILAR
LAMINATED WOOD AND OTHER WOOD , SAWN LENGTHWISE ,
SLICED OR PEELED , WHETHER OR NOT PLANED , SANDED , SPLICED
OR END - JOINTED , OF A THICKNESS NOT EXCEEDING 6 MM
4408 10 10 ---- Sheets for plywood kg. 12.5%
4408 10 20 ---- Oak wood veneer kg. 12.5%

(1) (2) (3) (4)
4408 10 30 ---- Veneer sheets, for match boxes and kg. Nil
match splints
4408 10 90 ---- Other kg. 12.5%
- Of tropical wood specified in Sub-heading Note 1 to
this Chapter :
4408 31 ---- Of Dark Red Meranti, Light Red Meranti and
Meranti Bakau:
4408 31 10 ---- Sheets for plywood kg. 12.5%
4408 31 20 ---- Veneer sheets (of Rose wood) kg. 12.5%
4408 31 30 ---- Veneer sheets, for match boxes and match kg. Nil
splints
4408 31 90 ---- Other kg. 12.5%
4408 39 ---- Other:
4408 39 10 ---- Sheets for plywoods kg. 12.5%
4408 39 20 ---- Veneer sheets (of Rose wood) kg. 12.5%
splints
4408 39 90 ---- Other kg. 12.5%
4408 90 - Other:
4408 90 10 ---- Sheets for plywoods kg. 12.5%
splints
4408 90 90 ---- Other kg. 12.5%
4409 W O O D ( I N C L U D I N G S T R I P S A N D F R I E Z E S F O R PA R Q U E T
FLOORING , NOT ASSEMBLED ) CONTINUOUSLY SHAPED ( TONGUED ,
G R O O V E D , R E B AT E D , C H A M F E R E D , V- J O I N T E D , B E A D E D ,
MOULDED , ROUNDED OR THE LIKE ) ALONG ANY OF ITS EDGES
OR FACES , WHETHER OR NOT PLANED , SANDED OR END - JOINTED
4409 10 10 ---- Planed, tongued, grooved, rebated, kg. 12.5%
chamfered, V-jointed, and the like but not
further moulded
4409 10 20 ---- Beadings, and mouldings (including kg. 12.5%
moulded, skirting and other moulded boards)
4409 10 90 ---- Other kg. 12.5%
- Non-coniferous:
4409 21 00 -- Of bamboo kg. 12.5%
4409 29 -- Other :
4409 29 10 ---- Planed, tongued, grooved, rebated, kg. 12.5%
chamfered, V-jointed, and the like but not
further moulded
4409 29 20 ---- Beadings and mouldings (including moulded kg. 12.5%
skirting and other moulded boards)
4409 29 90 ---- Other kg. 12.5%

(1) (2) (3) (4)
4410 PARTICLE BOARD , ORIENTED STRAND BOARD (OSB) AND SIMILAR
BOARD ( FOR EXAMPLE , WAFERBOARD ) OF WOOD OR OTHER
LIGNEOUS MATERIALS , WHETHER OR NOT AGGLOMERATED WITH
RESINS OR OTHER ORGANIC BINDING SUBSTANCES
- Of wood:
4410 11 -- Particle board:
4410 11 10 ---- Plain particle boards kg. 12.5%
4410 11 20 ---- Insulation board and hardboard kg. 12.5%
4410 11 30 ---- Veneered particle board, not having kg. 12.5%
decorative veneers on any face
4410 11 90 ---- Others kg. 12.5%
4410 12 -- Oriented strand-board (OSB):
4410 12 10 ----- Unworked or not further worked than sanded kg. 12.5%
4410 12 90 ----- Other kg. 12.5%
4410 19 00 -- Other kg. 12.5%
4410 90 --- Other:
4410 90 10 ---- Plain particle board kg. 12.5%
4410 90 20 ---- Insulation board and hard board kg. 12.5%
4410 90 30 ---- Veneered particle board, not having kg. 12.5%
decorative veneers on any face
4410 90 40 ---- Of Coir kg. 12.5%
4410 90 50 ---- Of jute fibre kg. 12.5%
4410 90 90 ---- Others kg. 12.5%
4411 F I B R E B O A R D O F W O O D O R O T H E R L I G N E O U S M AT E R I A L S ,
WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC
SUBSTANCES
- Medium density fibre board (MDF) :
4411 12 00 -- Of a thickness not exceeding 5mm kg. 12.5%
4411 13 00 -- Of a thickness exceeding 5 mm kg. 12.5%
but not exceeding 9 mm.
4411 14 00 -- Of a thickness exceeding 9 mm kg. 12.5%
- Other :
3
4411 92 -- Of a density exceeding 0.8 gm/cm :
----- Not mechanically worked or surface covered :
4411 92 11 ----- Hardboard kg. 12.5%
4411 92 19 ----- Other kg. 12.5%
----- Other :
4411 92 21 ----- Hardboard kg. 12.5%
4411 92 29 ----- Other kg. 12.5%
3
- - Of a density exceeding 0.5 gm/cm but not exceeding
3
0.8 gm/cm :
----- Not mechanically worked or surface covered:
4411 93 11---------- Insulation board kg. 12.5%
4411 93 19 ----- Other kg. 12.5%

(1) (2) (3) (4)
----- Other :
4411 93 21 ----- Insulation board kg. 12.5%
4411 93 29 ----- Other kg. 12.5%
3
4411 94 -- Of a density not exceeding 0.5 gm/cm :
----- Not mechanically worked or surface covered:
4411 94 19 ----- Other kg. 12.5%
----- Other:
4411 94 22 ----- Of Coil kg. 12.5%
4411 94 23 ----- Of jute fibre kg. 12.5%
441194 29 ----- Other kg. 12.5%
4412 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
4412 10 00 - Of bamboo m3 12.5%
- Other Plywood, consisting solely of sheets of wood
(other than bamboo), each ply not exceeding 6 mm
thickness :
4412 31 ---- With at least one outer ply of tropical wood specified
in Sub-heading Note 1 to this Chapter ,namely:- Abura,
Acajou, dAfrique, Afrormosia, Ako, Alan, Andiroba, Aningre,
Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo,
Cedro, Dabema, Dark red Meranti, Dibetou, Doussie, Framire,
Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko,
Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing,
Kosipo, Kotibe, Koto, Light red Meranti, Limba, Louro,
Macaranduba, Mahogony, Makore, Mandioqueira, Mansonia,
Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh,
Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili,
Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de
Guatemala, Palissandre de para, Palissandre de Rio, Palissandre
de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba,
Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren
Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti,
White Seraya, Yellow Meranti :
4412 31 10 ---- Decorative plywood m3 12.5%
4412 31 20 ---- Tea chest panels or shooks, packed in sets m3 12.5%
4412 31 30 ---- Other tea chest panels m3 12.5%
4412 31 40 ---- Marine and aircraft plywood m3 12.5%
4412 31 50 ---- Cuttings and trimmings of plywood of m3 12.5%
width not exceeding 5 cm
4412 31 90 ---- Other m3 12.5%
4412 32 ---- Other, with at least one outer ply of
non-coniferous wood:

(1) (2) (3) (4)
4412 32 20 ---- Tea chest panels or shooks, packed in sets m3 12.5%

4412 32 40 ---- Cuttings and trimmings of plywood of width m3 12.5%
not exceeding 5 cm
4412 32 90 ---- Other m3 12.5%
4412 39 ---- Other :
4412 39 20 ---- Tea chest panel or shooks, packed in sets m3 12.5%
not exceeding 5 cm
4412 39 90 ---- Other m3 12.5%
- Other :
3
4412 94 00 -- Blockboard, laminboard and battenboard m 12.5%
4412 99 ---- Other :
4412 99 20 ---- Tea chest panel or shooks, packed in sets m3 12.5%
not exceeding 5 cm
4412 99 90 ---- Other m3 12.5%
4413 00 00 D ENSIFIED WOOD , IN BLOCKS , PLATES , STRIPS , kg. 12.5%
OR PROFILE SHAPES
4414 00 00 W OODEN FRAMES FOR PAINTINGS , PHOTOGRAPHS , kg. 12.5%
MIRRORS OR SIMILAR OBJECTS
4415 PACKING C A S E S , B O X E S , C R AT E S , D R U M S A N D S I M I L A R
PACKINGS , OF WOOD ; CABLE - DRUMS OF WOOD ; PALLETS , BOX
PALLETS AND OTHER LOAD BOARDS , OF WOOD ; PALLET COLLARS
OF WOOD
4415 10 00 - Cases, boxes, crates, drums and similar u 12.5%
packings; cable-drums
4415 20 00 - Pallets, box pallets and other load boards; u 12.5%
pallet collars
4416 C ASKS , BARRELS , VATS , TUBS AND OTHER COOPERS PRODUCTS
AND PARTS THEREOF , OF WOOD , INCLUDING STAVES
4416 00 - C a s k s , b a r re l s , v a t s , t u b s a n d o t h e r c o o p e r s
productns and parts thereof, of wood, including
staves:
4416 00 10 ---- Casks, barrels, vats and tubs kg. 12.5%
4416 00 20 ---- Other coopers products kg. 12.5%
---- Parts (of wood):
4416 00 91 ---- Riven or sawn staves of wood not further kg. 12.5%
*Vide Notfn. No.19/2005. dt.5.5.2005


(1) (2) (3) (4)
prepared
4416 00 99 ---- Other kg. 12.5%
4417 00 00 T OOLS , TOOL BODIES , TOOL HANDLES , BROOM OR kg. 12.5%
BRUSH BODIES AND HANDLES , OF WOOD ;
BOOT OR SHOE LASTS AND TREES , OF WOOD
4418 B UILDERS JOINERY AND CARPENTRY OF WOOD , INCLUDING
C E L L U L A R W O O D PA N E L S , A S S E M B L E D F L O O R I N G PA N E L S ,
SHINGLES AND SHAKES
4418 10 00 - Windows, french-windows and their frames kg. 12.5%
4418 20 - Doors and their frames and thresholds:
4418 20 10 ---- Flush doors kg. 12.5%
4418 20 20 ---- Frames and thresholds of flush doors kg. 12.5%
4418 20 90 ---- Other kg. 12.5%
4418 40 00 - Shuttering for concrete constructional work kg. 12.5%
4418 50 00 - Shingles and shakes kg. 12.5%
4418 60 00 - Posts and beams kg. 12.5%
- Assembled flooring panels:
4418 71 00 -- For mosaic floors kg. 12.5%
4418 72 00 -- Other, multilayer kg. 12.5%
4418 79 00 -- Other kg. 12.5%
4418 90 00 - Other kg. 12.5%
4419 T ABLEWARE AND KITCHENWARE , OF WOOD
4419 00 - Tableware and kitchenware, of wood:
4419 00 10 ---- Tableware kg. 12.5%
4419 00 20 ---- Kitchenware kg. 12.5%
4420 W OOD MARQUETRY AND INLAID WOOD ; CASKETS AND CASES
FOR JEWELLERY OR CUTLERY , AND SIMILAR ARTICLES , OF WOOD ;
STATUETTES A N D OTHER ORNAMENTS , OF WOOD ; WOODEN
ARTICLES OF FURNITURE NOT FALLING IN C HAPTER 94
4420 10 00 - Statuettes and other ornaments, of wood kg. 12.5%
4420 90 - Other:
4420 90 10 ---- Wood marquetry and inlaid wood kg. 12.5%
4420 90 90 ---- Other kg. 12.5%
4421 O THER ARTICLES OF WOOD
4421 10 00 - Clothes hangers kg. 12.5%
4421 90 - Other :
---- Spools, cops, bobbins, sewing thread reels and the
like, of turned wood:
4421 90 11 ---- For cotton machinery kg. 12.5%
4421 90 12 ---- For jute machinery kg. 12.5%
4421 90 13 ---- For silk regenerated and synthetic fibres kg. 12.5%
machinery
4421 90 14 ---- For other machinery kg. 12.5%

(1) (2) (3) (4)
4421 90 19 ---- Other kg. 12.5%

4421 90 20 ---- Wood paving blocks kg. 12.5%
4421 90 30 ---- Match splints kg. 12.5%
4421 90 40 ---- Pencil slates kg. 12.5%
4421 90 50 ---- Parts of wood, namely oars, paddles and kg. 12.5%
rudders for ships, boats and other similar
floating structures
4421 90 60 ---- Parts of domestic decorative articles used as kg. 12.5%
tableware and kitchenware
4421 90 70 ---- Articles of densified wood not elsewhere kg. 12.5%
included or specified
4421 90 90 ---- Other kg. 12.5%
CHAPTER 45
Cork and articles of cork
NOTE
This Chapter does not cover :
(a) footwear or parts of footwear of Chapter 64;
(b) headgear or parts of headgear of Chapter 65; or
(c) articles of Chapter 95 (for example, toys, games, sports requisites).

(1) (2) (3) (4)
4501 N ATURAL CORK , RAW OR SIMPLY PREPARED ; WASTE
CORK ; CRUSHED , GRANULATED OR GROUND CORK
4501 10 00 ---- Natural cork, raw or simply prepared kg. 12.5%
4501 90 00 ---- Other kg. 12.5%
4502 00 00 N ATURAL CORK , DEBACKED OR ROUGHLY SQUARED , kg. 12.5%
OR IN RECTANGULAR ( INCLUDING SQUARE ) BLOCKS ,
PLATES , SHEETS OR STRIP ( INCLUDING SHARP - EDGED
BLANKS FOR CORKS OR STOPPERS )
4503 A RTICLES OF NATURAL CORK
4503 10 00 ---- Corks and stoppers kg. 12.5%
4503 90 ---- Other :
4503 90 10 ---- Shuttlecock cork bottom kg. 12.5%
4503 90 90 ---- Other kg. 12.5%
4504 A GGLOMERATED CORK (WITH OR WITHOUT A BINDING
SUBSTANCE ) AND ARTICLES OF AGGLOMERATED CORK
4504 10 ---- Blocks, plates, sheets and strip; tiles of any
shape; solid cylinders, including discs :
4504 10 10 ---- Sheets kg. 12.5%
4504 10 20 ---- Slabs kg. 12.5%
4504 10 90 ---- Other kg. 12.5%
4504 90 00 ---- Other kg. 12.5%
CHAPTER 46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wicker-
work
NOTES
1. In this Chapter, the expression plaiting materials means materials in a state or form suitable for
plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds,
strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or
other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like
of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens,
human hair, horse-hair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
(a) wall coverings of heading 4814;
(b) twine, cordage, ropes or cables, plaited or not (heading 5607);
(c) footwear or headgear or parts thereof of Chapter 64 or 65;
(d) vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
3. For the purposes of heading 4601, the expression plaiting materials, plaits and similar products of
plaiting materials, bound together in parallel strands means plaiting materials, plaits and similar products
of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the
binding materials are of spun textile materials.

(1) (2) (3) (4)
4601 PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS,
WHETHER OR NOT ASSEMBLED INTO STRIPS ; PLAITING
MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING
MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR
WOVEN, IN SHEET FORM, WHETHER OR NOT BEING
FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING,
SCREENS)
- Mats, matting and screens of vegetable materials :
4601 21 00 -- Of bamboo kg. 6%
4601 22 00 -- Of rattan kg. 6%
4601 29 00 -- Other kg. 6%
4601 92 00 -- Of bamboo kg. 6%
4601 93 00 -- Of rattan kg. 6%
4601 94 00 -- Of other vegetable materials kg. 6%
4601 99 00 -- Other kg. 6%
4602 BASKETWORK, WICKERWORK AND OTHER ARTICLES,
MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS
OR MADE UP FROM GOODS OF HEADING 46 01;

(1) (2) (3) (4)
ARTICLES OF LOOFAH
- Of vegetable material :
4602 11 00 -- Of bamboo kg. 6%
4602 12 00 -- Of rattan kg. 6%
4602 19 --- Other :
--- Of palm leaves:
4602 19 11 ---- Basket kg. 6%
4602 19 19 ---- Other kg. 6%
4602 19 90 --- Other kg. 6%
4602 90 00 - Other kg. 6%
SECTION X 345 CHAPTER 47
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE
AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES
THEREOF
C HAPTER 47
Pulp of wood or of other fibrous cellulosic material; recovered
(waste and scrap) paper or paperboard
NOTE
For the purposes of heading 4702, the expression chemical wood pulp, dissolving grades means
chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood
pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing
18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an ash content that does not
exceed 0.15% by weight.

(1) (2) (3) (4)
4701 00 00 MECHANICAL WOOD PULP kg. 6%
4702 00 00 CHEMICAL WOOD PULP, DISSOLVING GRADES kg. 6%
4703 CHEMICAL WOOD PULP , SODA OR SULPHATE , OTHER
THAN DISSOLVING GRADES
- Unbleached :
4703 11 00 -- Coniferous kg . 6%
4703 19 00 -- Non-coniferous kg. 6%
- Semi-bleached or bleached :
4703 21 00 -- Coniferous kg. 6%
4704 CHEMICAL WOOD PULP, SULPHITE , OTHER THAN
DISSOLVING GRADES
- Unbleached :
4704 11 00 -- Coniferous kg. 6%
- Semi-bleached or bleached :
4704 21 00 -- Coniferous kg. 6%
4704 29 00 -- Non-coniferous kg 6%
4705 00 00 WOOD PULP OBTAINED BY A COMBINATION OF kg. 6%
MECHANICAL AND CHEMICAL PULPING PROCESSES
4706 PULPS OF FIBRES DERIVED FROM RECOVERED

(WASTE AND SCRAP ) PAPER OR PAPERBOARD OR OF
OTHER FIBROUS CELLULOSIC MATERIAL

(1) (2) (3) (4)
4706 10 00 - Cotton linters pulp kg. 6%

4706 20 00 - Pulps of fibres derived from recovered kg. 6%
(waste and scrap) paper or paperboard
4706 30 00 - Other, of bamboo kg. 6%
- Other :
4706 91 00 -- Mechanical kg. 6%
4706 92 00 -- Chemical kg. 6%
4706 93 00 -- Obtained by a combination of mechanical and kg. 6%
chemical processes
4707 RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
4707 10 00 - Unbleached kraft paper or paperboard or kg. 12.5%
corrugated paper or paperboard
4707 20 00 - Other paper or paperboard made mainly of kg. 12.5%
bleached chemical pulp, not coloured in
the mass
4707 30 00 - Paper or paperboard made mainly of kg. 12.5%
mechanical pulp (for example, newspapers,
journals and similar printed matter)
4707 90 00 - Other, including unsorted waste and scrap kg. 12.5%
C HAPTER 48
Paper and paperboard; articles of paper pulp of paper or of paperboard
N OTES
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to
paper includes references to paperboard (irrespective of thickness or weight per m2).
(a) articles of Chapter 30;
(b) stamping foils of heading 3212;
(c) perfumed papers or papers impregnated or coated with cosmetics
(Chapter 33);
(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading
3401), or with polishes, creams or similar preparations (heading 3405);
(e) sensitised paper or paperboard of headings 3701 to 3704;
(f) paper impregnated with diagnostic or laboratory reagents (heading 3822);
(g) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated
or covered with a layer of plastics, the latter consituting more than half the total thickness, or
articles of such materials, other than wall coverings of heading 4814 (Chapter 39);
(h) articles of heading 4202 (for example, travel goods);
(ij) articles of Chapter 46 (manufactures of plaiting material);
(k) paper yarn or textile articles of paper yarn (Section XI);
(l) articles of Chapter 64 or Chapter 65;
(m) abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica
(heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in
this Chapter);
(n) metal foil backed with paper or paperboard (generally Section XIV or XV)
(o) articles of heading 9209;
(p) articles of Chapter 95 (for example, toys, games, sports requisites); or
(q) Articles of Chapter 96 [for example, buttons, sanitary towels (pads) and tampons, napkins
(diapers) and napkin liners for babies].
3. Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard
which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-
marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres,
coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires,
these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which
have been otherwise processed.
4. For the purposes of this Chapter, "newsprint" means newsprint as defined by the Central Government
by notification published in the Official Gazette.
5. In heading 4802, the expressions paper and paperboard, of a kind used for writing, printing or other
graphic purposes and non-perforated punch-cards and punch tape paper mean paper and paperboard
made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and
satisfying any of the following criteria:
For paper or paperboard weighing not more than 150 g/m2 :
(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process,
and
1. weighing not more than 80 g/m2 ; or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and
1. weighing not more than 80 g/m2 ; or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness of 60% or more; or
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a
burst index equal to or less than 2.5 kPa. m2./g; or
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or
less than 2.5 kPa. m2/g.
For paper or paperboard weighing more than 150 g/m2 :
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more; and
1. a caliper of 225 micrometres (microns) or less; or
2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres
(microns) and an ash content more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an
ash content more than 8%.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt
paper of paperboard.
6. In this Chapter kraft paper and paperboard means paper and paperboard of which not less than
80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding
and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be
classified under that one of such headings which occurs last in numerical order in this Schedule.
8. Headings 4801, and 4803 to 4809, apply only to paper, paperboard, cellulose wadding and webs of
cellulose fibres :
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side
exceeding 15 cm in the unfolded state.
9. For the purposes of heading 4814, the expression wall paper and similar wall coverings applies
only to :
(a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm suitable for wall or
ceiling decoration :
(i) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for
example, with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) with an uneven surface resulting from the incorporation of particles of wood, straw,
etc.;
(iii) coated or covered on the face side with plastics, the layer of plastics being grained,
embossed, coloured, design-printed or otherwise decorated; or
(iv) covered on the face side with plaiting material, whether or not bound together in parallel
strands or woven;
(b) borders and friezes, of paper, treated as above whether or not in rolls, suitable for wall or
ceiling decoration;
(c) wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up
a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall cover-
ings, are to be classified in heading 4823.
10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or
perforated.
11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar
machines and paper lace.
12. Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and
articles thereof, printed with motifs, characters or pictorial representations, which are not merely
incidental to the primary use of the goods, fall in Chapter 49.
13. In relation to thermal paper falling under this Chapter, the process of slitting or cutting or both of
these processes shall amount to manufacture.
14. Notwithstanding anything contained in Note 12, if the paper and paper products of headings 4811,
4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under
the respective heading as long as such products are intended to be used for further printing or writing.
SUB-HEADING NOTES
1. For the purposes of sub-headings 4804 11 and 4804 19, Kraft-liner means machine-finished or
machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content
consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than
115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly
interpolated or extrapolated equivalent for any other weight.
TABLE
Weight g/m2 Minimum Mullen bursting strength (kPa)
115 393
125 417
200 637
300 824
400 961
2. For the purposes of sub-headings 4804 21 and 4804 29, sack kraft paper means machine-
finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained
by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than
115 g/m2 and meeting one of the following sets of specifications:
(a) having a Mullen burst index of not less than 3.7 kPa. m2/g and a stretch factor of more than
4.5% in the cross direction and of more than 2% in the machine direction;
(b) having minimum for tear and tensile as indicated in the following table or the linearly inter-
polated equivalent for any other weight :
TABLE
Weight g/m2 Minimum tear mN Minimum tensile kN/m

Machine Machine Cross Machine
direction direction plus direction direction plus
cross direction cross direction
60 700 1,510 1.9 6

70 830 1,790 2.3 7.2
80 965 2,070 2.8 8.3
100 1,230 2,635 3.7 10.6
115 1,425 3,060 4.4 12.3
3. For the purposes of sub-heading 4805 11, semi-chemical fluting paper means paper, in rolls, of
which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained
by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated
Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative
humidity, at 230C.
4. Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a obtained by a
combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a
CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/
g/m2 at 50% relative humidity, at 230 C.
5. Sub-headings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of
recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of
paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not
less than 2 kPa. m2/g.
6. For the purposes of sub-heading 4805 30, sulphite wrapping paper means machine-glazed paper,
of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical
sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than
1.47 kPa. m2/g.
7. For the purposes of sub-heading 4810 22, light-weight coated paper means paper, coated on both
sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a
base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a
mechanical process.
8. Sub-heading 4802 10 applies only to writing or printing paper, manufactured from pulp, and supplied
directly from the factory of its manufacture against a purchase order,
(a) placed upon the manufacturer by a State Textbook Publication Corporation or Board, or in the
case of States which do not have a State Textbook Publication Corporation or Board, by an officer not
below the rank of a Deputy Secretary in the State Government concerned, or by the National Council
for Educational Research and Training; and
(b) in which the said Corporation or Board or the said officer of the State Government concerned
or the said Council, as the case may be, declares that the said paper shall be used for the printing of
educational textbooks.
9. For the purposes of sub-heading 4802 20, the esabilshment manufacturing the paper and paperboard,
shall furnish a certificate, to an officer not below the rank of an Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise, from the Khadi and Village Industries Commission established
under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), to the effect that
such paper or paperboard is commercially recognised as hand-made paper or hand-made paperboard.
10. For the purposes of sub-heading 4804 the managing director or an officer of equivalent rank, in
the Horticultural Produce Marketing or Processing Corporation of the State Government shall specify the
quantity of kraft paper of kraft paperboard intended for the manufacture of cartons for packing horticultural
produce, and the manufacturer of cartons shall
(a) follow the procedure under the Central Excise (Removal of Goods at Concessional Rate of
Duty for Manufacture of Excisable Goods) Rules, 2001; and
(b) furnish, within such period as the Assistant Commissioner of Central Excise having jurisdiction
over his factory may specify, a certificate from the managing director of the said Corporation to the
effect that the cartons manufactured by using the aforesaid quantity of kraft paper or paperboard, have
been used for the packing of horticultural produce.

(1) (2) (3) (4)
4801 - NEWSPRINT , IN ROLLS OR SHEETS
4801 00 - Newsprint, in rolls or sheets :
4801 00 10 --- Glazed kg. Nil

(1) (2) (3) (4)
4801 00 90 --- Other kg. Nil
4802 UNCOATED PAPER AND PAPERBOARD, OF A KIND USED
FOR WRITING , PRINTING OR OTHER GRAPHIC PURPOSES ,
AND NON - PERFORATED PUNCH CARD AND PUNCH TAPE
PAPER , IN ROLLS OR RECTANGULAR ( INCLUDING
SQUARE ) SHEETS OF ANY SIZE , OTHER THAN PAPER OF
HEADING 4801 OR 4803; HAND - MADE PAPER AND
PAPERBOARD
4802 10 - Hand-made paper and paperboard :

4802 10 10 --- Paper kg. 6%
4802 10 20 --- Paperboard kg. 6%
4802 20 - Paper and paperboard of a kind used as a base
for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard:
4802 20 10 --- Photographic base paper, uncoated kg. 6%
4802 20 90 --- Other kg. 6%
4802 40 00 - Wall paper base kg. 6%
- Other paper and paperboard, not containing
fibres obtained by a mechanical or chemi-
mechanical process or of which not more than
10% by weight of the total fibre content consists
of such fibres :
4802 54 -- Weighing less than 40 g/m2 :
4802 54 10 --- India Paper kg. 6%
4802 54 20 --- Litho and offset paper kg. 6%
4802 54 30 --- Duplicating paper kg. 6%
4802 54 40 --- Airmail paper kg. 6%
4802 54 50 --- Tissue paper kg. 6%
4802 54 90 --- Other kg. 6%
2
4802 55 -- Weighing 40 g/m or more but not more
than 150 g/m 2, in rolls:
4802 55 20 --- Drawing paper kg. 6%
4802 55 40 --- Account book paper kg. 6%
4802 55 50 --- Bank, bond and cheque paper kg. 6%
4802 55 60 --- Currency note paper kg. 6%

(1) (2) (3) (4)
4802 55 70 --- Paper for security printing, currency paper, kg. 6%
stamp paper
4802 55 90 --- Other kg. 6%
4802 56 -- Weighing 40 g/m2 or more but not more than 150
g/m2, in sheets with one side not exceeding 435
mm and the other side not exceeding 297 mm in
the unfolded state :
stamp paper
4802 56 90 --- Other kg. 6%
4802 57 -- Other, weighing 40 g/m2 or more but not
more than 150 g/m2 :
stamp paper
4802 57 90 --- Other kg. 6%
4802 58 -- Weighing more than 150 g/m2 :
stamp paper
4802 58 90 --- Other kg. 6%
- Other paper and paperboard, of which more than
10% by weight of the total fibre content consists

(1) (2) (3) (4)
of fibres obtained by a mechanical or chemi-

mechanical process :
4802 61 -- In rolls :
4802 61 20 --- Poster paper kg. 6%
4802 61 30 --- Printing paper dyed or marbled in mass kg. 6%
4802 61 50 --- Automatic data processing machine paper kg. 6%
stamp paper
4802 61 90 --- Other kg. 6%
4802 62 -- In sheets with one side not exceeding
435 mm and the other side not exceeding 297
mm in the unfolded state :
4802 62 20 --- Poster paper kg. 6%
stamp paper
4802 62 90 --- Other kg. 6%
4802 69 -- Other :
4802 69 20 --- Poster paper kg. 6%
stamp paper
4802 69 90 --- Other kg. 6%
4803 - TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN
STOCK AND SIMILAR PAPER OF A KIND USED FOR
HOUSEHOLD OR SANITARY PURPOSES , CELLULOSE
WADDING AND WEBS OF CELLULOSE FIBRES , WHETHER
OR NOT CREPED , CRINKLED , EMBOSSED , PERFORATED ,
SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED,
IN ROLLS OR SHEETS

(1) (2) (3) (4)
4803 00 - Toilet or facial tissue stock, towel or napkin stock
and similar paper of a kind used for household
or sanitary purposes, cellulose wadding and webs
of cellulose fibres, whether or not creped,
crinkled, embossed, perforated, surface-
coloured, surface-decorated or printed, in rolls
or sheets :
4803 00 10 --- In commercial size rolls of a width 36 cm kg. 12.5%
and above
4803 00 90 --- Other kg. 12.5%
4804 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS
OR SHEETS , OTHER THAN THAT OF HEADING 4802 OR
4803
- Kraftliner :
4804 11 00 -- Unbleached kg. 6%
4804 19 00 -- Other kg. 6%
- Sack kraft paper:
4804 21 00 -- Unbleached kg. 6%
4804 29 00 -- Other kg. 6%
- Other kraft paper and paperboard weighing
150 g/m2 or less:
4804 31 00 -- Unbleached kg. 6%
4804 39 00 -- Other kg. 6%
- Other kraft paper and paperboard weighing more
than 150 g/m 2 but less than 225 g/m2:
4804 41 00 -- Unbleached kg. 6%
4804 42 00 -- Bleached uniformly throughout the mass kg. 6%
and of which more than 95% by weight of
the total fibre content consists of wood fibres
obtained by a chemical process
4804 49 00 -- Other kg. 6%
- Other kraft paper and paperboard weighing 225
g/m2 or more:
4804 51 00 -- Unbleached kg. 6%
and of which more than 95% by weight of the
total fibre content consists of wood fibres
obtained by a chemical process
4804 59 00 -- Other kg. 6%

(1) (2) (3) (4)
4805 OTHER UNCOATED PAPER AND PAPERBOARD , IN ROLLS

OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN
NOTE 3
AS SPECIFIED IN TO THIS CHAPTER
- Fluting paper :
4805 11 00 -- Semi-chemical fluting paper kg. 6%
4805 12 00 -- Straw fluting paper kg. 6%
4805 19 00 -- Other kg. 6%
- Testliner (recycled liner board) :
2
4805 24 00 -- Weighing 150 g/m or less kg. 6%
2
4805 25 00 -- Weighing more than 150 g/m kg. 6%
4805 30 00 - Sulphite wrapping paper kg. 6%
4805 40 00 - Filter paper and paperboard kg. 6%
4805 50 00 - Felt paper and paperboard kg. 6%
- Other :
2
4805 91 00 -- Weighing 150 g/m or less kg. 6%
2
4805 92 00 -- Weighing more than 150 g/m but less kg. 6%
2
than 225 g/m
2
4805 93 00 -- Weighing 225 g/m or more kg. 6%
4806 VEGETABLE PARCHMENT, GREASEPROOF PAPEM
RS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED
TRANSPARENT OR TRANSLUCENT PAPERS , IN ROLLS OR
SHEETS
4806 10 00 - Vegetable parchment kg. 12.5%

4806 20 00 - Greaseproof papers kg. 6%
4806 30 00 - Tracing papers kg. 12.5%
4806 40 - Glassine and other glazed transparent or
translucent papers:
4806 40 10 --- Glassine papers kg. 6%
4806 40 90 --- Other kg. 12.5%
4807 C OMPOSITE PAPER AND PAPERBOARD ( MADE BY
STICKING FLAT LAYERS OF PAPER OR PAPERBOARD
TOGETHER WITH AN ADHESIVE ), NOT SURFACE - COATED
OR IMPREGNATED , WHETHER OR NOT INTERNALLY
REINFORCED , IN ROLLS OR SHEETS]
4807 00 - Composite paper and paperboard (made by
sticking flat layers of paper or paperboard
together with an adhesive), not surface-coated
or impregnated, whether or not internally
reinforced, in rolls or sheets :

(1) (2) (3) (4)
4807 00 10 --- Straw paper and other straw board, whether kg. 6%
or not covered with paper other than
straw paper
4807 00 90 --- Other kg. 6%
4808 PAPER AND PAPERBOARD, CORRUGATED (WITH OR
WITHOUT GLUED FLAT SURFACE SHEETS), CREPED ,
CRINKLED , EMBOSSED OR PERFORATED , IN ROLLS
OR SHEETS , OTHER THAN PAPER OF THE KIND
DESCRIBED IN HEADING 4803
4808 10 00 - Corrugated paper and paperboard, whether or kg. 6%
not perforated
4808 40 - Kraft paper, creped or crinkled, whether or not
embossed or perforated:
4808 40 10 - - - Sack kraft paper, creped or crinkled, whether or not kg. 6%
or perforated
4808 40 90 - - - Other kraft paper , creped or crinkled, whether kg. 6%
or not embossed or perforated
4808 90 00 - Other kg. 6%
4809 CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING
O R T R A N S F E R PA P E R S ( I N C L U D I N G C O AT E D O R
IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR
OFFSET PLATES ), WHETHER OR NOT PRINTED , IN ROLLS
OR SHEETS
4809 20 00 - Self-copy paper kg. 12.5%

4809 90 00 - Other kg. 12.5%
4810 PAPER AND PAPERBOARD , COATED ON ONE OR BOTH
SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC
SUBSTANCES , WITH OR WITHOUT A BINDER , AND WITH
NO OTHER COATING , WHETHER OR NOT SURFACE -
COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS
OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY
SIZE
- Paper and paperboard of a kind used for writing,

printing or other graphic purposes, not
containing fibres obtained by a mechanical or
chemi-mechanical process or of which not more
than 10% by weight of the total fibre content
consists of such fibres :
4810 13 -- In rolls :
4810 13 10 --- Imitation art paper kg. 6%

(1) (2) (3) (4)
4810 13 20 --- Art paper kg. 6%
4810 13 30 --- Chrome paper or paperboard kg. 6%
4810 13 90 --- Other kg. 6%
4810 14 -- In sheets with one side not exceeding
435 mm and the other side not exceeding 297
mm in the unfolded state :
4810 14 20 --- Art paper kg. 6%
4810 14 90 --- Other kg. 6%
4810 19 -- Other :
4810 19 20 --- Art paper kg. 6%
4810 19 90 --- Other kg. 6%
- Paper and paperboard of a kind used for writing,
printing or other graphic purposes, of which
more than 10% by weight of the total fibre content
consists of fibres obtained by a mechanical or
chemi-mechanical process :
4810 22 00 -- Light-weight coated paper kg. 6%
4810 29 00 -- Other kg. 6%
- Kraft paper and paperboard, other than that of
a kind used for writing, printing or other graphic
purposes:
obtained by a chemical process, and weighing
150 g/m 2 or less
obtained by a chemical process, and weighing
more than 150 g/m2
4810 39 -- Other :
4810 39 10 --- Insulating paper kg. 6%

(1) (2) (3) (4)
4810 39 20 --- Electric insulating press board kg. 6%

4810 39 30 --- Insulation boards (homogenous) kg. 6%
4810 39 90 --- Other kg. 6%
- Other paper and paperboard :
4810 92 00 -- Multi-ply kg. 6%
4810 99 00 -- Other kg. 6%
4811 PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS
O F C E L L U L O S E F I B R E S , C O AT E D , I M P R E G N AT E D ,
COVERED , SURFACE - COLOURED , SURFACE - DECORATED
OR PRINTED , IN ROLLS OR RECTANGULAR ( INCLUDING
SQUARE ) SHEETS , OF ANY SIZE , OTHER THAN GOODS OF
THE KIND DESCRIBED IN HEADING 4803, 4809 OR 4810
4811 10 00 - Tarred, bituminised or asphalted paper and kg. 12.5%

paperboard
- Gummed or adhesive paper and paperboard :
4811 41 00 -- Self-adhesive kg. 12.5%
4811 49 00 -- Other kg. 12.5%
- Paper and paperboard, coated, impregnated or
covered with plastics (excluding adhesives) :
4811 51 - - Bleached, weighing more than 150 g/m:
4811 51 10 - - - Aseptic packaging paper kg. 12.5%
4811 51 90 - - - Other kg. 12.5%
4811 59 - - Other:
4811 59 10 - - - Aseptic packaging paper kg. 12.5%
4811 59 90 - - - Other kg. 12.5%
4811 60 00 - Paper and paperboard, coated, impregnated kg. 12.5%
or covered with wax, paraffin wax, stearine,
oil or glycerol
4811 90 - Other paper, paperboard, cellulose wadding and
webs of cellulose fibres :
--- Handmade paper and paperboard, rules, lined
or squared but not otherwise printed; chromo and
art paper, coated, building board of paper or
pulp, impregnated; chromo board; raw base
paper for sensitising, coated; surface marbled
paper; leather board and imitation leather
board; and matrix board :
4811 90 11 ---- Handmade paper and paperboard, rules, kg. 12.5%
lined or squared but not otherwise printed

(1) (2) (3) (4)
4811 90 12 ---- Chromo and art paper, coated kg. 12.5%
4811 90 13 ---- Building board of paper or pulp, impregnated kg. 12.5%
4811 90 14 ---- Chromo board kg. 12.5%
4811 90 15 ---- Raw base paper for sensitising, coated kg. 12.5%
4811 90 16 ---- Surface marbled paper kg. 12.5%
4811 90 17 ---- Leather board and imitation leather board kg. 12.5%
4811 90 18 ---- Matrix board kg. 12.5%
--- Other :
4811 90 91 ---- Grape guard paper kg. 12.5%
4811 90 92 ---- Omitted
4811 90 93 ---- Thermal paper for fax machines kg. 12.5%
4811 90 94 ---- Thermal paper in jumbo rolls (size 1 mt and kg. 12.5%
above in width and 5,000 mt and above
in length)
4811 90 99 ---- Other kg. 12.5%
4812 00 00 FILTER BLOCKS , SLABS AND PLATES, OF PAPER PULP kg. 12.5%
4813 CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR
IN THE FORM OF BOOKLETS OR TUBES
4813 10 00 - In the form of booklets or tubes kg. 12.5%
4813 20 00 - In rolls of a width not exceeding 5 cm kg. 12.5%
4813 90 - Other:
4813 90 10 --- Cigarette paper in bulk, or in sheets kg. 12.5%
4813 90 90 --- Other kg. 12.5%
4814 WALLPAPER AND SIMILAR WALL COVERINGS ; WINDOW
TRANSPARENCIES OF PAPER
4814 20 00 - Wallpaper and similar wall coverings, kg. 12.5%

consisting of paper coated or covered, on the face
side, with a grained, embossed, coloured, design-
printed or otherw]ise decorated layer of plastics
4814 90 00 - Other kg. 12.5%
4816 CARBON-PAPER, SELF-COPY PAPER AND OTHER COPYING
OR TRANSFER PAPERS ( OTHER THAN THOSE OF HEADING
4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF
PAPER , WHETHER OR NOT PUT UP IN BOXES
4816 20 - Self-copy paper:
4816 20 10 --- Duplicating paper, cut to size kg. 12.5%
4816 20 20 --- Paper for fax machine kg. 12.5%
4816 20 90 --- Other kg. 12.5%
4816 90 - Other:

(1) (2) (3) (4)
4816 90 10 --- Other copying or transfer papers kg. 12.5%

(excluding printed transfer) cut to size
whether or not put up in boxes
4816 90 20 --- Calculating machine paper in rolls and strips kg. 12.5%
not exceeding 15 cm in width
4816 90 90 --- Other kg. 12.5%
4817 ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND
CORRESPONDENCE CARDS , OF PAPER OR PAPERBOARD ;
BOXES, POUCHES, WA L L E T S AND WRITING
COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING
AN ASSORTMENT OF PAPER STATIONERY
4817 10 00 - Envelopes kg. 6%

4817 20 00 - Letter cards, plain postcards and kg. 6%
correspondence cards
4817 30 - Boxes, pouches, wallets and writing
compendiums, of paper or paperboard,
containing an assortment of paper stationery:
4817 30 10 --- Writing blocks kg. Nil
4817 30 90 --- Other kg. Nil
4818 TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING
OR WEBS OF CELLULOSE FIBRES , OF A KIND USED FOR
HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A
WIDTH NOT EXCEEDING 36 CM , OR CUT TO SIZE OR
SHAPE; HANDKERCHIEFS , CLEANSING TISSUES , TOWELS ,
TABLE CLOTHS , SERVIETTES , BED SHEETS AND SIMILAR
H O U S E H O L D , S A N I TARY O R H O S P I TA L A RT I C L E S ,
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF
PAPER PULP , PAPER , CELLULOSE WADDING OR WEBS OF
CELLULOSE FIBRES
4818 10 00 - Toilet paper kg. 12.5%

4818 20 00 - Handkerchiefs, cleaning or facial tissues and kg. 12.5%
towel
4818 30 00 - Table cloths and serviettes kg. 12.5%
4818 40 - Sanitary towels and tampons, napkins and napkin
liners for babies and similar sanitary articles:
4818 50 00 - Articles of apparel and clothing accessories kg. 12.5%
4818 90 00 - Other kg. 12.5%
4819 CARTONS , BOXES, CASES , BAGS AND OTHER PACKING
CONTAINERS , OF PAPER , PAPERBOARD , CELLULOSE
WADDING OR WEBS OF CELLULOSE FIBRES ; BOX FILES ,
LETTER TRAYS , AND SIMILAR ARTICLES , OF PAPER OR

(1) (2) (3) (4)
PAPERBOARD OF A KIND USED IN OFFICES , SHOPS OR
THE LIKE
4819 10 - Cartons, boxes and cases, of corrugated paper

or paperboard:
4819 10 10 --- Boxes kg. 12.5%
4819 10 90 --- Other kg. 12.5%
4819 20 - Folding cartons, boxes and cases, of non-
corrugated paper and paperboard:
4819 20 10 --- Cartons, boxes, cases, intended for the kg. Nil
packing of match sticks
4819 20 20 --- Boxes kg. 12.5%
4819 20 90 --- Other kg. 12.5%
4819 30 00 - Sacks and bags, having a base of a width of kg. 12.5%
40 cm or more
4819 40 00 - Other sacks and bags, including cones kg. 12.5%
4819 50 - Other packing containers, including record sleeves:
4819 50 10 --- Made of corrugated paper or paperboard kg. 12.5%
4819 50 90 --- Other kg. 12.5%
4819 60 00 - Box files, letter trays, storage boxes and kg. 12.5%
similar articles, of a kind used in offices,
shops or the like
4820 R EGISTERS, ACCOUNT BOOKS , NOTE BOOKS , ORDER
BOOKS , RECEIPT BOOKS , LETTER PADS , MEMORANDUM
PADS , DIARIES AND SIMILAR ARTICLES , EXCISE BOOKS ,
BLOTTING - PADS , BINDERS ( LOOSE - LEAF OR OTHER ),
FOLDERS , FILE COVERS , MANIFOLD BUSINESS FORMS ,
INTERLEAVED CARBON SETS AND OTHER ARTICLES OF
STATIONERY, OF PAPER OR PAPERBOARD ; ALBUMS FOR
SAMPLES OR FOR COLLECTIONS AND BOOK COVERS , OF
PAPER OR PAPERBOARD
4820 10 - Registers, account books, note books, order

books, receipt books, letter pads, memorandum
pads, diaries and similar articles:
4820 10 10 --- Registers, account books kg. 12.5%
4820 10 20 --- Letter pads kg. 12.5%
4820 10 90 --- Other kg. 12.5%
4820 20 00 - Exercise books kg. 12.5%
4820 30 00 - Binders (other than book covers), folders kg. 12.5%
and file covers

(1) (2) (3) (4)
4820 40 00 - Manifold business forms and interleaved kg. 12.5%
carbon sets
4820 50 00 - Albums for samples or for collections kg. 12.5%
4820 90 - Other:
4820 90 10 --- Blotting papers cut to size kg. 12.5%
4820 90 90 --- Other kg. 12.5%
4821 PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER
OR NOT PRINTED
4821 10 - Printed :
4821 10 10 --- Paper tags kg. 12.5%
4821 10 20 --- Labels kg. 12.5%
4821 10 90 --- Other kg. 12.5%
4821 90 - Other:
4821 90 10 --- Labels kg. 12.5%
4821 90 90 --- Other kg. 12.5%
4822 B OBBINS, SPOOLS , COPS AND SIMILAR SUPPORTS OF
PAPER PULP , PAPER OR PAPERBOARD ( WHETHER OR NOT
PERFORATED OR HARDENED )
4822 10 00 - Of a kind used for winding textile yarn kg. 12.5%

4822 90 - Other :
4822 90 10 --- Paper tubes kg. 12.5%
4822 90 90 --- Other kg. 12.5%
4823 OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND
WEBS OF CELLULOSE . FIBERS , CUT TO SIZE OR SHAPE ;
OTHER ARTICLES OF PAPER PULP , PAPER , PAPERBOARD ,
C E L L U L O S E WA D D I N G O R W E B S O F C E L L U L O S E
FIBERS
4823 20 00 - Filter paper and paperboard kg. 12.5%

4823 40 00 - Rolls, sheets and dials, printed for self- kg. 12.5%
recording apparatus
- Trays, dishes, plates, cups and the like, of
paper or
paperboard:
4823 61 00 -- Of bamboo kg. 12.5%
4823 69 00 -- Other kg. 12.5%
4823 70 - Moulded or pressed article of paper pulp :

(1) (2) (3) (4)
4823 70 10 --- Paper pulp moulded trays kg. 12.5%
4823 70 20 --- Wood pulp board kg. 12.5%
4823 70 30 --- Articles made of paper mache other than kg. 12.5%
artware and moulded or pressed goods of
wood pulp
4823 70 90 --- Other kg. 12.5%
4823 90 - Other :
--- Braille paper, cellulose in sole board or sheet;
packing and wrapping paper; paper for cigarette
filter tips; paper cone for loudspeaker; patterns
made of papers for leather footwear, leather
garments and goods; patterns made of paper for
articles of apparel and clothing accessories,
products consisting of sheets of paper or paper-
board, impregnated, coated or covered with
plastics (including thermoset resins or mixtures
thereof or chemical formulations, containing
melamine phenol or urea formaldehyde with or
without curing agents or catalysts), compressed
together in one or more operations; decorative
laminates:
4823 90 11 ---- Braille paper kg. Nil
4823 90 12 ---- Cellulose in sole board or sheet kg. 12.5%
4823 90 13 ---- Packing and wrapping paper kg. 12.5%
4823 90 14 ---- Paper for cigarette filter tips kg. 12.5%
4823 90 15 ---- Paper cone for loudspeaker kg. 12.5%
4823 90 16 ---- Patterns made of papers for leather kg. 12.5%
footwear, leather garments and goods
4823 90 17 ---- Patterns made of paper for articles of kg. 12.5%
apparel and clothing accessories
4823 90 18 ---- Products consisting of sheets of paper or kg. 12.5%
paperboard, impregnated, coated or covered with
plastics (including thermoset resins or mixtures
thereof or chemical formulations containing
melamine, phenol or urea formaldehyde with or
without curing agents or catalysts), compressed
together in one or more operations
4823 90 19 ---- Decorative laminates kg. 12.5%
--- Pre-punched cards; monotype and newstape
paper in strips with perforated edges, not

(1) (2) (3) (4)
exceeding 15 cm in width; typewriting paper
cut to size and the like :
4823 90 21 ---- Pre-punched cards kg. 12.5%
4823 90 22 ---- Monotype and newstape paper in strips kg. 12.5%
with perforated edges, not exceeding 15 cm
in width
4823 90 23 ---- Typewriting paper cut to size kg. 12.5%
4823 90 30 --- Plain or embossed seals made of paper, kg. 12.5%
laminated paper or paper gaskets
4823 90 90 --- Other kg. 12.5%
Definition of 'Newsprint' for the purpose of Ch. 48:

In exercise of the powers conferred by Note 3 to Chapter 48 of the Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), the Central Government, hereby defines 'newsprint', for the purposes of the said
Chapter 48, as paper of a kind, -
(a) intended for the printing of newspapers; and

(b) manufactured by a manufacturer of newsprint specified under Schedule of the Newsprint Control
Order, 2004, and supplied against a purchase order placed upon such manufacturer by a newspaper which is
registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books
Act, 1867 (25 of 1867).
[Notifn. No. 23/98-CE dt.1.8.1998 as amended by Notifn No. 5/99, 53/04].
Exemption to paper and paperboard manufactured by Ashok Paper Mills (Bihar Unit) from 50%
excise duty for ten years :
WHEREAS the Supreme Court of India has approved a scheme for rehabilitation of Ashok Paper
Mills (Bihar Unit) situated in Darbangha in the State of Bihar and as per the scheme Ashok Paper Mills (Bihar
Unit) is to be taken over by M/s. Nouveau Capital and Finance Ltd.;
AND WHEREAS according to the scheme approved by the Supreme Court, the matter regarding
granting of exemption of fifty per cent of the duty of excise for a period of ten years to be recommended by
the Ministry of Industry to the Ministry of Finance;
AND WHEREAS the Ministry of Industry (Department of Industrial Policy and Promotion) have
recommended granting of exemption from fifty per cent of the duty of excise leviable on the paper and
paperboard manufactured by Ashok Paper Mills (Bihar Unit) for a period of ten years;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 5A of the Central
Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts paper and paperboard, falling under Chapter 48 of the First Schedule to the Central
Excised Tariff Act, 1986 (5 of 1986), manufactured by Ashok Paper Mills (Bihar Unit) located at
Darbangha in the State of Bihar from so much of duty of excise leviable thereon under section 3 of the Central
Excise Act which is in excess of the amount calculated at the rate of fifty per cent of the rate of duty leviable
on the said paper and paperboard under the said first Schedule read with any other notification for the time
being in force;
Provided that nothing contained in any notification providing exemption from the whole or part of
the duty of excise based on the value of clearance made in a financial year shall be applicable to the paper and
paperboard manufactured by the said Ashok Paper Mills till this notification remains in force.
2. The exemption contained in this notification shall be in force for a period not exceeding ten year
from the date of commencement of production in the said unit.
[Notifn. No. 34/99-CE dt.21.7.1999]
Partial exemption to paper & paperboard manufctured by Nagaon Paper Mill or Cachar Paper
Mill of Hindustan Paper Corporation:
exempts paper and paper board falling under Chapter 48 of the First Schedule to the Central Excise Tariff Act,
1985 (5 of 1986), and manufactured by Nagaon Paper Mill or Cachar Paper Mill of Hindustan Paper
Corporation, from so much of duties of excise set forth thereon in the said First Schedule of the Central Excise
Tariff Act, as is in excess of the amount calculated at fifty per cent. of the duties of excise leviable thereon
under section 3 of the said Central Excise Act subject to any other notification, issued under sub-section (1)
of section 5A of the said Central Excise Act, and is for the time being in force.
2. This notification shall remain in force from the 1 st day of January, 2005 to the 31st day
of December, 2005 (both days inclusive).
[Notifn. No. 57/04-CE dt.31.12.2004]
CHAPTER 49
Printed books, newspapers, pictures and other products of the printing industry;
manuscripts, typescripts and plans
NOTES
(a) photographic negatives or positives on transparent bases (Chapter 37);
(b) maps, plans or globes, in relief, whether or not printed (heading 9023); or
(c) playing cards or other goods of Chapter 95.
2. For the purposes of Chapter 49, the term printed also means reproduced by means of a duplicating
machine, produced under the control of an automatic data processing machine, embossed, photographed,
photocopied, thermocopied or typewritten.
3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of
newspapers, journals or periodicals comprising more than one number under a single cover are to be classified
in heading 4901, whether or not containing advertising material.
4. Heading 4901 also covers :
(a) a collection of printed reproductions of, for example, works of art or drawings, with a relative
text, put up with numbered pages in a form suitable for binding into one or more volumes ;
(b) a pictorial supplement accompanying, and subsidiary to, a bound volume ; and
(c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures,
constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate
sheets, fall in heading 4911.
5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially
devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by
trade associations, tourist propaganda). Such publications are to be classified in heading 4911.
6. For the purposes of heading 4903, the expression childrens picture books means books for children
in which the pictures form the principal interest and the text is subsidiary.
SUPPLEMENTARY NOTES
For the purposes of tariff item 4907 00 30, Information Technology software means any representation
of instructions, data, sound or image, including source code and object code, recorded in a machine readable
form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data
processing machine.

(1) (2) (3) (4)
4901 PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR
PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS
4901 10 - In single sheets, whether or not folded :
4901 10 10 --- Printed books u Nil
4901 10 20 --- Pamphlets, booklets, brochures, leaflets and u Nil
similar printed matter
- Other :
4901 91 00 -- Dictionaries and encyclopaedias, and serial u Nil
instalments thereof
4901 99 00 -- Other u Nil
4902 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR
NOT ILLUSTRATED OR CONTAINING ADVERTISING
MATERIAL
4902 10 - Appearing at least four times a week :
4902 10 10 --- Newspapers kg. -
4902 10 20 --- Journals and periodicals kg. -
4902 90 - Other:
4902 90 10 --- Newspapers kg. -
4902 90 20 --- Journals and periodicals kg. -
4903 - CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS
4903 00 - Children's picture, drawing or colouring books :
4903 00 10 --- Picture books kg. Nil
4903 00 20 --- Drawing or colouring books kg. Nil
4904 00 00 MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT kg. -
BOUND OR ILLUSTRATED
4905 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL
KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL
PLANS AND GLOBES, PRINTED
4905 10 00 - Globes kg. -
- Other:
4905 91 00 -- In book form kg. -
4905 99 -- Other:
4905 99 10 --- Geographical, hydrological, astronomical kg. -
maps or charts
4905 99 90 --- Other kg. -
4906 00 00 PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, kg. Nil
INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR
PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-
WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON
SENSITISED PAPER AND CARBON COPIES OF THE
FOREGOING
4907 UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF
CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH
THEY HAVE, OR WILL HAVE, A RECOGNISED FACE VALUE;

(1) (2) (3) (4)
STAMP-IMPRESSED PAPER; BANK NOTES; CHEQUE FORMS;
STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR
DOCUMENTS OF TITLE
4907 00 - Unused postage, revenue or similar stamps of
current or new issue in the country in which
they have, or will have, a recognised face
value; stamp-impressed paper; bank notes;
cheque forms; stock, share or bond certificates
and similar documents of title :
4907 00 10 --- Unused postage, revenue or similar stamps kg. Nil
of current or new issue in the country in
which they have, or will have, a recognised
face value
4907 00 20 --- Bank notes kg. Nil
4907 00 30 --- Documents of title conveying the right kg. Nil
to use Information Technology Software
4907 00 90 --- Other kg. Nil
4908 TRANSFERS (DECALCOMANIAS)
4908 10 00 - Transfers (decalcomanias), vitrifiable kg. 12.5%
4908 90 00 - Other kg. 12.5%
4909 PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS
BEARING PERSONAL GREETINGS, MESSAGES OR
ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH
OR WITHOUT ENVELOPES OR TRIMMINGS
4909 00 - Printed or illustrated postcards; printed cards
bearing personal greetings, messages or
announcements, whether or not illustrated,
with or without envelopes or trimmings :
4909 00 10 --- GREETING OR WEDDING CARDS u 6%
4909 00 90 --- Other u 6%
4910 CALENDARS OF ANY KIND, PRINTED, INCLUDING
CALENDAR BLOCKS
4910 00 - Calendars of any kind, printed, including
calendar blocks:
4910 00 10 --- Advertising calendar u 6%
4910 00 90 --- Other u 6%
4911 OTHER PRINTED MATTER, INCLUDING MPRINTED
PICTURES AND PHOTOGRAPHS
4911 10 - Trade advertising material, commercial
catalogues and the like:
4911 10 10 --- Posters, printed kg. Nil
4911 10 20 --- Commercial catalogues kg. Nil
4911 10 30 --- Printed inlay cards kg. Nil
4911 10 90 --- Other kg. Nil

(1) (2) (3) (4)
- Other:
4911 91 00 -- Pictures, designs and photographs kg. Nil
4911 99 -- Other:
4911 99 10 --- Hard copy (printed) of computer software kg. Nil
4911 99 20 --- Plan and drawings for architectural kg. Nil
engineering, industrial, commercial,
topographical or similar purposes reproduced
with the aid of computer or any other devices
4911 99 90 --- Other kg. Nil
____________________________________________________________________________________________________________________
SECTION XI 371 CHAPTER 50
SECTION XI
TEXTILES AND TEXTILE ARTICLES
NOTES
1. This Section does not cover :
(a) animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading
0511);
(b) human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a
kind commonly used in oil presses or the like (heading 5911);
(c) cotton linters or other vegetable materials of Chapter 14;
(d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;
(e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in
individual retail packages, of heading 3306;
(f) sensitised textiles of headings 3701 to 3704;
(g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for
example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or
fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
(h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or
laminated with plastics, or articles thereof, of Chapter 39;
(ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or
laminated with rubber, or articles thereof, of Chapter 40;
(k) hides or skins with their hair or wool on (Chapter 41 or 43), or articles of, furskin, artificial fur
or articles thereof, of heading 4303 or 4304;
(l) articles of textile materials of heading 4201 or 4202;
(m) products or articles of Chapter 48 (for example, cellulose wadding);
(n) footwear or parts of footwear, gaiters or leggings or similar articles of
Chapter 64;
(o) hair-nets or other headgear or parts thereof of Chapter 65;
(p) goods of Chapter 67;
(q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon
fibres of heading 6815;
(r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible
ground of fabric (Chapter 70);
(s) articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t) articles of Chapter 95 (for example, toys, games, sports requisites and nets); or
(u) Articles of Chapter 96 [for example, brushes, travel sets for sewing, slide fasteners, type-
writer ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies]; or;
2. (A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or
more textile materials are to be classified as if consisting wholly of that one textile material which predominates
by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting
wholly of that one textile material which is covered by the heading which occurs last in numerical order
among those which equally merit consideration.
(B) For the purposes of the above rule :
(a) gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as
a single textile material the weight of which is to be taken as the aggregate of the weights of its
components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
(b) the choice of appropriate heading shall be effected by determining first the Chapter and then
the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
(c) when both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to
be treated as a single Chapter;
(d) where a Chapter or a heading refers to goods of different textile materials, such materials are
to be treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4,
5 or 6 below.
3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns
[single, multiple (folded) or cabled] of the following descriptions are to be treated as twine, cordage, ropes
and cables :
(a) of silk or waste silk, measuring more than 20,000 decitex;
(b) of man-made fibres (including yarn of two or more monofilaments of
Chapter 54), measuring more than 10,000 decitex;
(c) of true hemp or flax :
(i) polished or glazed, measuring 1,429 decitex or more; or
(ii) not polished or glazed, measuring more than 20,000 decitex;
(d) of coir, consisting of three or more plies;
(e) of other vegetable fibres, measuring more than 20,000 decitex; or
(f) reinforced with metal thread.
(B) Exceptions :
(a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of
less than 5 turns per metre of Chapter 54;
(c) silk worm gut of heading 5006, and monofilaments of Chapter 54;
(d) metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)
(f) above; and
(e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression put up for retail sale in
relation to yarn means, subject to the exceptions in paragraph (B) below, yarn [single, multiple (folded) or
cabled] put up :
(a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding :
(i) 85g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125g in other cases;
(b) in balls, hanks or skeins of a weight not exceeding :
(i) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
or
(ii) 125g in the case of all other yarns of less than 2,000 decitex; or
(iii) 500g in other cases.
(c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads
which render them independent one of the other, each of uniform weight not exceeding :
(i) 85g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125g in other cases.
(B) Exceptions :
(a) single yarn of any textile material, except :
(i) single yarn of wool or fine animal hair, unbleached; and
(ii) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than
5,000 decitex;
(b) multiple (folded) or cabled yarn, unbleached :
(i) of silk or waste silk, however put up; or
(ii) of other textile material except wool or fine animal hair, in hanks or skeins;
(c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133
decitex or less; and
(d) single, multiple (folded) or cabled yarn of any textile material :
(i) in cross-reeled hanks or skeins; or
(ii) put up on supports or in some other manner indicating its use in the textile industry (for
example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of
cocoons for embroidery looms).
5. For the purposes of headings 5204, 5401 and 5508, the expression sewing thread means multiple
(folded) or cabled yarn :
(a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding
1,000g;
(b) dressed for use as sewing thread; and
(c) with a final Z twist.
6. For the purposes of this Section, the expression high tenacity yarn means yarn having a tenacity,
expressed in cN/tex (centinewtons per tex), greater than the following :
single yarn of nylon or other polyamides, or of polyesters - 60 cN/tex
multiple (folded) or cabled yarn of nylon or other polyamides,

or of polyesters -------------------------------------------------- 53 cN/tex
single, multiple (folded) or cabled yarn of viscose rayon --- 27 cN/tex
7. For the purposes of this Section, the expression made up means:
(a) cut otherwise than into squares or rectangles;
(b) produced in the finished state, ready for use (or merely needing separation by cutting/dividing
threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf
squares; blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed
border and the other edges treated as described in any other sub-clause of this Note, but excluding
fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other
simple means;;
(d) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding
fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple
means;
(e) cut to size and having undergone a process of drawn thread work;
(f) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more
lengths of identical material joined end to end and piece goods composed of two or more textiles
assembled in layers, whether or not padded);
(g) knitted or crocheted to shape, whether presented as separate items or in the form of a number
of items in the length.
8. For the purposes of Chapters 50 to 60:
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59
do not apply to goods made up within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns
superimposed on each other at acute or right angles. These layers are bonded at the intersections of the
yarns by an adhesive or by thermal bonding.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this
Section.
11. For the purposes of this Section, the expression impregnated includes dipped.
12. For the purposes of this Section, the expression polyamides includes aramids.
13. For the purposes of this Section and, where applicable, throughout this Schedule, the expression
"elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than
textured yarn, which does not break on being extended to three times its original length and which returns,
after being extended to twice its original length, within a period of five minutes, to a length not greater than
one and a half times its original length.
14. Unless the context otherwise requires, textile garments of different headings are to be classified in
their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression textile
garments means garments of headings 6101 to 6114 and headings 6201 to 6211.
SUB-HEADING NOTES
1. In this Section and, where applicable, throughout this Schedule, the following expressions have the
meanings hereby assigned to them :
(a) UNBLEACHED YARN
Yarn which :
(i) has the natural colour of its constituent fibres and has not been bleached, dyed
(whether or not in the mass) or printed; or
(ii) is of indeterminate colour (grey yarn), manufactured from garneted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears
after simple washing with soap) and, in the case of man-made fibres, treated in the mass with
delustring agents (for example, titanium dioxide).
(b) BLEACHED YARN
Yarn which :
(i) has undergone a bleaching process, is made of bleached fibres or, unless the context
otherwise requires, has been dyed white (whether or not in the mass) or treated with a white
dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(c) COLOURED (DYED OR PRINTED) YARN
Yarn which :
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or
printed, or made from dyed or printed fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached
or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more
colours at intervals to give the impression of dots;
(iii) is obtained from slivers* or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and
coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like
of Chapter 54.
(d) UNBLEACHED WOVEN FABRIC
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed.
Such fabric may have been treated with a colourless dressing or a fugitive dye.
(e) BLEACHED WOVEN FABRIC
Woven fabric which :
(i) has been bleached or, unless the context otherwise requires, dyed white or treated
with a white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.
(f) DYED WOVEN FABRIC
Woven fabric which :
(i) is dyed a single uniform colour other than white (unless the context otherwise
requires) or has been treated with a coloured finish other than white (unless the context
otherwise requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(g) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS
Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colours or yarns of different shades of the same colour
(other than the natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration).
(h) PRINTED WOVEN FABRIC
Woven fabric which has been printed in the piece, whether or not made from yarns of
different colours.
(The following are also regarded as printed woven fabrics:
Woven fabrics bearing designs made, for example, with a brush or spray gun, by means of
transfer paper, by flocking or by the batik process).
The process of mercerisation does not affect the classification of yarns or fabrics within the
above categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(ij) PLAIN WEAVE
A fabric construction in which each yarn of the weft passes alternately over and under
successive yarns of the warp and each yarn of the warp passes alternatively over and under
successive yarns of the weft.
2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as
consisting wholly of that textile material which would be selected under Note 2 to this Section for the
classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines, the classification under Interpretative Rule
3 shall be taken into account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no
account shall be taken of the ground fabric;
(c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be
taken into account. However, embroidery without visible ground, and goods thereof, shall be classified
with reference to the embroidering threads alone.
CHAPTER 50
Silk

(1) (2) (3) (4)
5001 00 00 SILK-WORM COCOONS SUITABLE kg. Nil
FOR REELING
5002 RAW SILK (NOT THROWN)
5002 00 - Raw silk (not thrown) :
5002 00 10 --- Mulberry raw silk kg. Nil
5002 00 20 --- Mulberry dupion silk kg. Nil
5002 00 30 --- Non-mulberry silk kg. Nil
5003 00 - Silk waste (including cocoons unsuitable for
reeling, yarn waste and garneted stock):
5003 00 10 --- Mulberry silk waste kg. Nil
5003 00 20 --- Tussar silk waste kg. Nil
5003 00 30 --- Eri waste kg. Nil
5003 00 40 --- Munga waste kg. Nil
5003 00 90 --- Other kg. Nil
5004 SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE)
NOT PUT UP FOR RETAIL SALE
5004 00 - Silk yarn (other than yarn spun from silk
waste) not put up for retail sale :
5004 00 10 --- 100% mulberry dupion silk yarn kg. 12.5%
5004 00 90 --- Other kg. 12.5%
5005 YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL
SALE
5005 00 - Yarn spun from silk waste, not put up for retail sale:
--- Containing 85% or more by weight of silk waste:
5005 00 11 ---- Other than noil silk kg. 12.5%
5005 00 12 ---- From noil silk kg. 12.5%
--- Containing less than 85% by weight of silk :
5005 00 21 ---- Other than noil silk kg. 12.5%
5005 00 22 ---- From noil silk kg. 12.5%
5006 SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP
FOR RETAIL SALE; SILK-WORM GUT

5006 00 - Silk yarn and yarn spun from silk waste, put
up for retail sale; silk worm gut:
--- Silk yarn:
5006 00 11 ---- Silk embroidery thread kg. 12.5%
5006 00 19 ---- Other kg. 12.5%
--- Yarn spun from silk waste
containing 85% or more by weight of silk :
5006 00 29 ---- Other kg. 12.5%
--- Yarn spun from silk waste containing 85% or

less by weight of silk :
5006 00 31 ---- Spun from silk waste other than noil silk kg. 12.5%
5006 00 32 ---- Yarn spun from noil silk kg. 12.5%
5006 00 39 ---- Other kg. 12.5%
5006 00 90 --- Other kg. 12.5%
5007 WOVEN FABRICS OF SILK OR OF SILK WASTE
5007 10 00 - Fabrics of noil silk m2 12.5%
5007 20 - Other fabrics, containing 85% or more by

weight of silk or of silk waste other than noil
silk:
5007 20 10 --- Sarees m2 12.5%
5007 20 90 --- Other m2 12.5%
5007 90 - Other
5007 90 10 --- Of Handloom woven m2 12.5%
5007 90 90 --- Other fabrics m2 12.5%
CHAPTER 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
NOTES
1. Throughout this Schedule :
(a) wool means the natural fibre grown by sheep or lambs;
(b) fine animal hair means the hair of alpaca, ilama, vicuna, camel (dromedary), yak, Angora,
Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver,
nutria or musk-rat;
(c) coarse animal hair means the hair of animals not mentioned above, excluding brush-making
hair and bristles (heading 0502) and horsehair (heading 0511).
2. In relation to the products of headings 5105, 5106, 5107, 5108, 5109, 5110, 5111, 5112 and 5113
and the entries relating thereto, the expressions 'wool', 'fine animal hair', and 'coarse animal hair' shall
include respective waste and garnetted stock after they have been carded, combed or otherwise processed
for spinning.
3. In relation to products falling under heading 5106 or 5107 or 5108 or 5109, printing, bleaching,
merchandising, twisting, texturising, doubling, multiple-folding, cabling, any other like process, any
combination of these processes and the conversion of any form of any of the said product into another
form of such product, shall amount to 'manufacture'.
4. In relation to the products of headings 5111, 5112 and 5113 milling, raising, blowing, tentering,
dyeing or any other process or any one or more of these processes shall amount to 'manufacture'.

(1) (2) (3) (4)
5101 WOOL, NOT CARDED OR COMBED
- Greasy, including fleece-washed wool :
5101 11 00 -- Shorn wool kg. Nil
5101 19 00 -- Other kg. Nil
- Degreased, not carbonised
5101 21 00 -- Shorn wool kg. Nil
5101 29 00 -- Other kg. Nil
5101 30 00 - Carbonised kg. Nil
5102 FINE OR COARSE ANIMAL HAIR, NOT CARDED OR COMBED
- Fine animal hair :
5102 11 -- Of Kashmir (cashmere) goats :
5102 11 10 --- Marine Angora kg. Nil
5102 11 90 --- Other kg. Nil
5102 19 -- Other :
5102 19 10 --- Marine Angora kg. Nil
5102 19 90 --- Other kg. Nil
5102 20 - Coarse animal hair :

5102 20 10 --- Goat hair (other than Angora) kg. Nil
5102 20 90 --- Other (excluding pig and boar bristles) kg. Nil
5103 WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR,
INCLUDING YARN WASTE BUT EXCLUDING GARNETTED
STOCK
5103 10 - Noils of wool or of fine animal hair :
5103 10 10 --- Noils of wool kg. Nil
5103 10 90 --- Other kg. Nil
5103 20 - Other waste of wool or of fine animal hair :
5103 20 10 --- Waste of sheep's and lamb's wool kg. Nil
5103 20 20 --- Yarn waste kg. Nil
5103 20 90 --- Other kg. Nil
5103 30 00 - Waste of coarse animal hair kg. Nil
5104 GARNETTED STOCK OF WOOL OR OF FINE OR COARSE
ANIMAL HAIR
5104 00 - Garnetted stock of wool or of fine or coarse
animal hair :
5104 00 10 --- Shoddy wool kg. Nil
5104 00 90 --- Other kg. Nil
5105 WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR
COMBED (INCLUDING COMBED WOOL IN FRAGMENTS)
5105 10 00 - Carded wool kg. 12.5%
- Wool tops and other combed wool :
5105 21 00 -- Combed wool in fragments kg. 12.5%
5105 29 -- Other :
5105 29 10 --- Wool tops kg. 12.5%
5105 29 90 --- Other kg. 12.5%
- Fine animal hair, carded or combed:
5105 31 00 -- Of Kashmir (cashmere) goats kg. 12.5%
5105 39 00 -- Other kg. 12.5%
5105 40 00 - Coarse animal hair, carded or combed kg. 12.5%
5106 YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE
5106 10 - Containing 85% or more by weight of wool :
5106 10 10 --- Shoddy woollen yarn kg. 12.5%
5106 10 20 --- Munga woollen yarn kg. 12.5%
5106 10 90 --- Other kg. 12.5%
5106 20 - Containing less than 85% by weight of wool :
5106 20 10 --- Shoddy woollen yarn kg. 12.5%
5106 20 20 --- Munga woollen yarn kg. 12.5%
5106 20 90 --- Other kg. 12.5%

(1) (2) (3) (4)
5107 YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE

5107 10 - Containing 85% or more by weight of wool :
5107 10 10 --- Worsted hosiery yarn kg. 12.5%
5107 10 20 --- Worsted knitted yarn kg. 12.5%
5107 10 30 --- Worsted weaving yarn kg. 12.5%

5107 10 40 --- Woollen carpet yarn kg. 12.5%
5107 10 90 --- Other kg. 12.5%
5107 20 - Containing less than 85% by weight of wool :
5107 20 10 --- Worsted hosiery yarn kg. 12.5%
5107 20 20 --- Worsted knitted yarn kg. 12.5%
5107 20 30 --- Worsted weaving yarn kg. 12.5%
5107 20 40 --- Woollen carpet yarn kg. 12.5%
5107 20 90 --- Other kg. 12.5%
5108 YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT
PUT UP FOR RETAIL SALE
5108 10 00 - Carded kg. 12.5%
5108 20 00 - Combed kg. 12.5%
5109 YARN OF WOOL OR FINE ANIMAL HAIR, PUT UP FOR

RETAIL SALE
5109 10 - Containing 85% or more by weight of wool or
of fine animal hair :
5109 10 10 --- Hosiery wool kg. 12.5%
5109 10 90 --- Other kg. 12.5%
5109 90 00 - Other kg. 12.5%
5110 YARN OF COARSE ANIMAL HAIR OR OF HORSE-HAIR

(INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR
5110 00 - Yarn of coarse animal hair or of horse-hair
(including gimped horsehair yarn), whether or
not put up for retail sale :
5110 00 10 --- Put up for retail sale kg. 12.5%
5110 00 20 --- Other kg. 12.5%
5111 WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE
ANIMAL HAIR
- Containing 85% or more by weight of wool or
of fine animal hair :

(1) (2) (3) (4)
5111 11 -- Of a weight not exceeding 300 g/ m2 :
5111 11 10 --- Unbleached m2 12.5%
5111 11 20 --- Bleached m2 12.5%
5111 11 30 --- Dyed m2 12.5%
5111 11 40 --- Printed m2 12.5%
5111 11 90 --- Other m2 12.5%
5111 19 -- Other :
5111 19 10 --- Unbleached m2 12.5%
5111 19 20 --- Bleached m2 12.5%

5111 19 30 --- Dyed m2 12.5%
5111 19 40 --- Printed m2 12.5%
5111 19 90 --- Other m2 12.5%
5111 20 - Other, mixed mainly or solely with man-made
filaments :
5111 20 10 --- Unbleached m2 12.5%
5111 20 20 --- Bleached m2 12.5%
5111 20 30 --- Dyed m2 12.5%
5111 20 40 --- Printed m2 12.5%
5111 20 90 --- Other m2 12.5%
staple fibres :
5111 30 10 --- Unbleached m2 12.5%
5111 30 20 --- Bleached m2 12.5%
5111 30 30 --- Dyed m2 12.5%
5111 30 40 --- Printed m2 12.5%
5111 30 90 --- Other m2 12.5%
5111 90 - Other :
5111 90 10 --- Unbleached m2 12.5%
5111 90 20 --- Bleached m2 12.5%
5111 90 30 --- Dyed m2 12.5%
5111 90 40 --- Printed m2 12.5%
5111 90 90 --- Other m2 12.5%
5112 WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE

ANIMAL HAIR
- Containing 85% or more by weight of wool or
of fine animal hair:
5112 11 -- Of a weight not exceeding 200 g/m 2 :
5112 11 10 --- Unbleached m2 12.5%

(1) (2) (3) (4)
5112 11 20 --- Bleached m2 12.5%
5112 11 30 --- Dyed m2 12.5%
5112 11 40 --- Printed m2 12.5%
5112 11 90 --- Other m2 12.5%
5112 19 -- Other :
5112 19 10 --- Unbleached m2 12.5%
5112 19 20 --- Bleached m2 12.5%
5112 19 30 --- Dyed m2 12.5%
5112 19 40 --- Printed m2 12.5%
5112 19 90 --- Other m2 12.5%
5112 20 - Other, mixed mainly or solely with

man-made filaments:
5112 20 10 --- Unbleached m2 12.5%
5112 20 20 --- Bleached m2 12.5%
5112 20 30 --- Dyed m2 12.5%
5112 20 40 --- Printed m2 12.5%
5112 20 90 --- Other m2 12.5%
staple fibres:
5112 30 10 --- Unbleached m2 12.5%
5112 30 20 --- Bleached m2 12.5%
5112 30 30 --- Dyed m2 12.5%
5112 30 40 --- Printed m2 12.5%
5112 30 90 --- Other m2 12.5%
5112 90 - Other:
5112 90 10 --- Unbleached m2 12.5%
5112 90 20 --- Bleached m2 12.5%
5112 90 30 --- Dyed m2 12.5%
5112 90 40 --- Printed m2 12.5%
5112 90 50 --- Of Handloom m2 12.5%
5112 90 90 --- Other m2 12.5%
5113 - WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSE-HAIR

5113 00 - Woven fabrics of coarse animal hair or
of horse-hair:
5113 00 10 --- Unbleached m2 12.5%
5113 00 20 --- Bleached m2 12.5%

(1) (2) (3) (4)
5113 00 30 --- Dyed m2 12.5%

5113 00 40 --- Printed m2 12.5%
5113 00 90 --- Other m2 12.5%
CHAPTER 52
Cotton
*NOTES
1. For the purposes of sub-headings 5209 42 and 5211 42, the expression denim means fabrics of
yarns of different colours, of 3 thread or 4 thread twill, including broken twill, warp faced, the warp
yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed,
grey or coloured a lighter shade of the colour of the warp yarns.
2. In relation to products of headings 5204, 5205 and 5206, the process of dyeing, printing, bleaching,
mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or
more of these processes, or the conversion of any form the said products into another form of such products
shall amount to 'manufacture'.
3. In relation to products of headings 5203, 5204, 5205, 5206, 5207, 5208, 5209, 5210, 5211and 5212
and the entries relating thereto, the expression "cotton" shall include waste and garnetted stock after they
have been carded, combed or otherwise processed for spinning.
4. In relation to products falling under heading 5207 or 5208 or 5209, includes bleaching, mercerising,
dyeing, printing, water-proofing, shrink-proofing, organdie processing and any other like process or any
combination of such processes shall amount to 'manufacture'.

(1) (2) (3) (4)
5201 COTTON, NOT CARDED OR COMBED
5201 00 - Cotton, not carded or combed :
--- Indian cotton :
5201 00 11 ---- Bengal deshi kg. Nil
5201 00 12 ---- Indian cotton of staple length 20.5 mm kg. Nil
(25/32") and below (e.g., oomras, yellow
picking, Assam comillas)
5201 00 13 ---- Indian cotton of staple length exceeding kg. Nil
20.5mm (26/32") but not exceeding
24.5mm (30/32")
5201 00 14 ---- Indian cotton of staple length over 24.5 mm kg. Nil
(31/32) to 28 mm
5201 00 15 ---- Indian cotton of staple length 28.5 mm kg. Nil
(14/32) and above but below 34.5 mm
5201 00 19 ---- Indian cotton of all staple length 34.5 mm kg. Nil
and above (112/32)
5201 00 20 --- Cotton, other than Indian, of all staple length kg. Nil
5202 COTTON WASTE ( INCLUDING YARN WASTE AND
GARNETTED STOCK )
_________________________________________________________________________________________
*Vide Notfn. No.19/2005. dt.5.5.2005

(1) (2) (3) (4)
5202 10 00 - Yarn waste (including thread waste) kg. Nil
- Other :
5202 91 00 -- Garnetted stock kg. Nil
5202 99 00 -- Other kg. Nil
5203 00 00 COTTON , CARDED OR COMBED kg. Nil
5204 COTTON SEWING THREAD, WHETHER OR NOT PUT
UP FOR RETAIL SALE
- Not put up for retail sale :
5204 11 -- Containing 85% or more by weight of cotton :
5204 11 10 --- Cotton thread, sewing, containing any kg. 12.5%
synthetic staple fibre
5204 11 20 --- Cotton thread, darning kg. 12.5%
5204 11 30 --- Embroidery cotton thread kg. 12.5%
5204 11 40 --- Cotton sewing thread, not containing any kg. 12.5%
5204 11 90 --- Other kg. 12.5%
5204 19 00 -- Other kg. 12.5%
5204 20 - Put up for retail sale :
5204 20 10 --- Cotton thread, sewing, containing any kg. 12.5%
5204 20 20 --- Cotton thread, darning kg. 12.5%
5204 20 30 --- Embroidery cotton thread kg. 12.5%
5204 20 40 --- Cotton sewing thread, not containing any kg. 12.5%
5204 20 90 --- Other kg. 12.5%
5205 COTTON YARN (OTHER THAN SEWING THREAD ),
CONTAINING 85% OR MORE BY WEIGHT OF COTTON,
- Single yarn, of uncombed fibres :
5205 11 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number) :
5205 11 10 --- Grey kg. 12.5%
5205 11 20 --- Bleached kg. 12.5%
5205 11 30 --- Dyed kg. 12.5%
5205 11 90 --- Other kg. 12.5%
5205 12 -- Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number)
:
5205 12 10 --- Grey kg. 12.5%
5205 12 20 --- Bleached kg. 12.5%
5205 12 30 --- Dyed kg. 12.5%
5205 12 90 --- Other kg. 12.5%

(1) (2) (3) (4)
number but not exceeding 52 metric number) :
5205 13 10 --- Grey kg. 12.5%
5205 13 20 --- Bleached kg. 12.5%
5205 13 30 --- Dyed kg. 12.5%
5205 13 90 --- Other kg. 12.5%
less than 125 decitex (exceeding 52 metric
:
5205 14 10 --- Grey kg. 12.5%
5205 14 20 --- Bleached kg. 12.5%
5205 14 30 --- Dyed kg. 12.5%
5205 14 90 --- Other kg. 12.5%
5205 15 -- Measuring less than 125 decitex (exceeding
80 metric number) :
5205 15 10 --- Grey kg. 12.5%
5205 15 20 --- Bleached kg. 12.5%
5205 15 30 --- Dyed kg. 12.5%
5205 15 90 --- Other kg. 12.5%
- Single yarn of combed fibres :
5205 21 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number) :
5205 21 10 --- Grey kg. 12.5%
5205 21 20 --- Bleached kg. 12.5%
5205 21 30 --- Dyed kg. 12.5%
5205 21 90 --- Other kg. 12.5%
5205 22 10 --- Grey kg. 12.5%
5205 22 20 --- Bleached kg. 12.5%
5205 22 90 --- Other kg. 12.5%
5205 23 10 --- Grey kg. 12.5%
5205 23 20 --- Bleached kg. 12.5%
5205 23 90 --- Other kg. 12.5%

(1) (2) (3) (4)
:
5205 24 10 --- Grey kg. 12.5%
5205 24 20 --- Bleached kg. 12.5%
5205 24 90 --- Other kg. 12.5%
5205 26 -- Measuring less than 125 decitex but not less
than 106.38 decitex (exceeding 80 metric
5205 26 10 --- Dyed kg. 12.5%
5205 26 20 --- Bleached kg. 12.5%
5205 26 90 --- Other kg. 12.5%
5205 27 10 --- Dyed kg. 12.5%
5205 27 20 --- Bleached kg. 12.5%
5205 27 90 --- Other kg. 12.5%
5205 28 -- Measuring less than 83.33 decitex
(exceeding 120 metric number) :
5205 28 10 --- Dyed kg. 12.5%
5205 28 20 --- Bleached kg. 12.5%
5205 28 90 --- Other kg. 12.5%
- Multiple (folded) or cabled yarn, of
uncombed fibres :
5205 31 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn) :
5205 31 10 --- Grey kg. 12.5%
5205 31 20 --- Bleached kg. 12.5%
5205 31 30 --- Dyed kg. 12.5%
5205 31 90 --- Other kg. 12.5%
5205 32 -- Measuring per single yarn less than 714.29
decitex but not less than
232.56 decitex (exceeding 14 metric number
but not exceeding 43 metric number per single
yarn) :
5205 32 10 --- Grey kg. 12.5%
5205 32 20 --- Bleached kg. 12.5%
5205 32 90 --- Other kg. 12.5%
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not
exceeding 52 metric number per single yarn) :
5205 33 10 --- Grey kg. 12.5%
5205 33 20 --- Bleached kg. 12.5%

(1) (2) (3) (4)
5205 33 30 --- Dyed kg. 12.5%

5205 33 90 --- Other kg. 12.5%
decitex but not less than 125 decitex
(exceeding 52 metric number but not exceeding
80 metric number per single yarn) :
5205 34 10 --- Grey kg. 12.5%
5205 34 20 --- Bleached kg. 12.5%
5205 34 30 --- Dyed kg. 12.5%
5205 34 90 --- Other kg. 12.5%
5205 35 -- Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
yarn) :
5205 35 10 --- Grey kg. 12.5%
5205 35 90 --- Other kg. 12.5%
- Multiple (folded) or cabled yarn, of combed
fibres :
5205 41 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn) :
5205 41 10 --- Grey kg. 12.5%
5205 41 20 --- Bleached kg. 12.5%
5205 41 30 --- Dyed kg. 12.5%
5205 41 90 --- Other kg. 12.5%
exceeding 43 metric number per single yarn) :
5205 42 10 --- Grey kg. 12.5%
5205 42 90 --- Other kg. 12.5%
decitex but not less than
192.31 decitex (exceeding 43 metric number
but not exceeding 52 metric number per single
yarn) :
5205 43 10 --- Grey kg. 12.5%
5205 43 20 --- Bleached kg. 12.5%
5205 43 90 --- Other kg. 12.5%
5205 44 -- Measuring per single yarn less than
192.31 decitex but not less than 125 decitex
5205 44 10 --- Grey kg. 12.5%
5205 44 20 --- Bleached kg. 12.5%

(1) (2) (3) (4)
5205 44 90 --- Other kg. 12.5%
5205 46 -- Measuring per single yarn less than 125
5205 46 10 --- Grey kg. 12.5%
5205 46 20 --- Bleached kg. 12.5%
5205 46 30 --- Dyed kg. 12.5%
5205 46 90 --- Other kg. 12.5%
5205 47 10 --- Grey kg. 12.5%
5205 47 20 --- Bleached kg. 12.5%
5205 47 30 --- Dyed kg. 12.5%
5205 47 90 --- Other kg. 12.5%
decitex (exceeding 120 metric number per
single yarn) :
5205 48 10 --- Grey kg. 12.5%
5205 48 20 --- Bleached kg. 12.5%
5205 48 30 --- Dyed kg. 12.5%
5205 48 90 --- Other kg. 12.5%
5206 COTTON YARN (OTHER THAN SEWING THREAD ),
CONTAINING LESS THAN85% BY WEIGHT OF COTTON,
- Single yarn, of uncombed fibres :

5206 11 00 -- Measuring 714.29 decitex or more (not kg. 12.5%
exceeding 14 metric number)
5206 12 00 -- Measuring less than 714.29 decitex but not kg. 12.5%
5206 14 00 -- Measuring less than 192.31 decitex but not less kg. 12.5%
than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number)
5206 15 00 -- Measuring less than 125 decitex (exceeding kg. 12.5%
80 metric number)
- Single yarn of combed fibres :
5206 21 00 -- Measuring 714.29 decitex or more (not kg. 12.5%

(1) (2) (3) (4)
exceeding 14 metric number)
5206 25 00 -- Measuring less than 125 decitex (exceeding kg. 12.5%
80 metric number)
- Multiple (folded) or cabled yarn, of
uncombed fibres :
5206 31 00 -- Measuring per single yarn 714.29 decitex or kg. 12.5%
more (not exceeding 14 metric number
per single yarn)
5206 32 00 -- Measuring per single yarn less than 714.29 kg. 12.5%
exceeding 43 metric number per single yarn)
5206 35 00 -- Measuring per single yarn less than 125 kg. 12.5%
decitex (exceeding 80 metric number
per single yarn)
- Multiple (folded) or cabled yarn, of combed
fibres :
5206 41 00 -- Measuring per single yarn 714.29 decitex kg. 12.5%
or more (not exceeding 14 metric number
per single yarn)
5206 43 00 -- Measuring per single yarn less than kg. 12.5%
232.56 decitex but not less than
192.31 decitex (exceeding 43 metric

(1) (2) (3) (4)
number but not exceeding 52 metric number
per single yarn)
5206 45 00 -- Measuring per single yarn less than 125 decitex kg. 12.5%
(exceeding 80 metric number per single yarn)
5207 COTTON YARN (OTHER THAN SEWING THREAD) PUT UP
FOR RETAIL SALE
5207 10 00 - Containing 85% or more by weight of cotton kg. 12.5%
5207 90 00 - Other kg. 12.5%
5208 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE
BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200
2
g/m
- Unbleached:
2
5208 11 -- Plain weave, weighing not more than 100 g/m :
5208 11 10 --- Dhoti m2 12.5%
5208 11 20 --- Saree m2 12.5%
5208 11 30 --- Shirting fabrics m2 12.5%
5208 11 40 --- Casement m2 12.5%
5208 11 90 --- Other m2 12.5%
5208 12 -- Plain weave, weighing more than 100 g/m2 :
5208 12 10 --- Dhoti m2 12.5%
5208 12 20 --- Saree m2 12.5%
5208 12 40 --- Casement m2 12.5%
5208 12 50 --- Sheeting (takia, leopard fabrics, other than m2 12.5%
furnishing fabrics)
5208 12 60 --- Voils m2 12.5%
5208 12 90 --- Other m2 12.5%
5208 13 -- 3-thread or 4-thread twill, including cross twill :
5208 13 20 --- Dobby fabrics m2 12.5%
5208 13 90 --- Other m2 12.5%
5208 19 -- Other fabrics :
5208 19 10 --- Dedsuti, dosuti fabrics m2 12.5%
5208 19 90 --- Other m2 12.5%
- Bleached :
2
5208 21 10 --- Dhoti m2 12.5%
5208 21 20 --- Saree m2 12.5%
5208 21 30 --- Casement m2 12.5%

(1) (2) (3) (4)
5208 21 50 --- Cambrics (including madapollam and jaconet) m2 12.5%
5208 21 60 --- Mulls (including limbric and willaya) m2 12.5%
5208 21 70 --- Muslin (including lawn, mulmul and organdi) m2 12.5%
5208 21 80 --- Voils (excluding leno fabrics) m2 12.5%
5208 21 90 --- Other m2 12.5%
2
5208 22 -- Plain weave, weighing more than 100 g/m :
5208 22 10 --- Dhoti m2 12.5%
5208 22 20 --- Saree m2 12.5%
5208 22 40 --- Casement m2 12.5%
5208 22 60 --- Long cloth (including calico) m2 12.5%
5208 22 70 --- Sheeting (takia and the like) m2 12.5%
5208 22 90 --- Other m2 12.5%
5208 23 20 --- Parmatta fabrics (including ilesia, m2 12.5%
pocketing, Italian twill)
5208 23 90 --- Other m2 12.5%
5208 29 10 --- Dhoti and saree, zari bordered m2 12.5%
5208 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and m2 12.5%
osamburge
5208 29 90 --- Other m2 12.5%
- Dyed :
2
5208 31 10 --- Lungi m2 12.5%
--- Sarees
5208 31 21 ---- Of Handloom m2 12.5%
5208 31 29 ---- Other m2 12.5%
5208 31 40 --- Casement m2 12.5%
5208 31 60 --- Mull (including limbric and willaya) m2 12.5%
5208 31 70 --- Muslin (including lawn mulmul and organdi) of m2 12.5%
carded or combed yarn
5208 31 90 --- Other m2 12.5%
2
5208 32 10 --- Lungi m2 12.5%
5208 32 20 --- Saree m2 12.5%

(1) (2) (3) (4)
5208 32 40 --- Casement m2 12.5%
5208 32 50 --- Bed ticking, domestic m2 12.5%
5208 32 60 --- Cambrics (including madapollam and jaconet), m2 12.5%
longcloth (including calico) and voils
(excluding leno fabrics)
5208 32 70 --- Coating (including suiting) m2 12.5%
5208 32 80 --- Furnishing fabrics (excluding pile and m2 12.5%
chenille fabrics)
5208 32 90 --- Other m2 12.5%
5208 33 30 --- Shirting (including mazri) m2 12.5%
5208 33 90 --- Other m2 12.5%
5208 39 10 --- Zari bordered sarees m2 12.5%
5208 39 90 --- Other m2 12.5%
- Of yarn of different colours :

2
5208 41 10 --- Bleeding Madras m2 12.5%
--- Sarees
5208 41 21 ---- Of Handloom m2 12.5%
5208 41 29 ---- Other m2 12.5%
chenille fabrics)
5208 41 90 --- Other m2 12.5%
2
5208 42 20 --- Saree m2 12.5%
5208 42 40 --- Casement m2 12.5%


(1) (2) (3) (4)
5208 42 60 --- Furnishing fabrics, other than pile and chenille m2 12.5%
fabric
5208 42 90 --- Other m2 12.5%
5208 43 10 --- Bleading Madras m2 12.5%
5208 43 30 --- Bed ticking, damask m2 12.5%
5208 43 40 --- Flannelette m2 12.5%
5208 43 90 --- Other m2 12.5%
--- Real Madras handkerchiefs
5208 49 21 ---- Of Handloom m2 12.5%
5208 49 29 ---- Other m2 12.5%
5208 49 90 --- Other m2 12.5%

- Printed :
2
5208 51 10 --- Lungi m2 12.5%
5208 51 20 --- Saree m2 12.5%
5208 51 40 --- Casement m2 12.5%
5208 51 70 --- Muslin (including lawn mulmul and organdi) m2 12.5%
of carded or combed yarn
5208 51 90 --- Other m2 12.5%
2
5208 52 10 --- Lungi m2 12.5%
5208 52 20 --- Saree m2 12.5%
5208 52 40 --- Casement m2 12.5%
5208 52 70 --- Muslin (including lawn mulmul and organdi) m2 12.5%
5208 52 90 --- Other m2 12.5%
5208 59 20 --- Sarees, Handloom m2 12.5%
5208 59 90 --- Other m2 12.5%

(1) (2) (3) (4)
5209 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE
2
BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m
- Unbleached :
5209 11 -- Plain weave :
--- Handloom :
5209 11 11 ---- Dhoti m2 12.5%
5209 11 12 ---- Saree m2 12.5%
5209 11 13 ---- Casement m2 12.5%
5209 11 14 ---- Sheeting (takia, leopard cloth and other m2 12.5%
than furnishing)
5209 11 19 ---- Other m2 12.5%
5209 11 90 --- Other m2 12.5%
5209 12 -- 3-thread or 4-thread twill, including cross twill:
5209 12 10 --- Saree m2 12.5%
chenille fabrics)
5209 12 40 --- Seersucker m2 12.5%
5209 12 50 --- Canvas, including duckcarded or combed yarn m2 12.5%
5209 12 60 --- Flannelette m2 12.5%
5209 12 70 --- Shetting (takia, leopard cloth) m2 12.5%
5209 12 90 --- Other m2 12.5%
5209 19 00 -- Other fabrics m2 12.5%
- Bleached :
5209 21 10 --- Saree m2 12.5%
chenille fabrics)
5209 21 40 --- Seersucker m2 12.5%
5209 21 50 --- Canvas (including duck) of carded or m2 12.5%
combed yarn
5209 21 60 --- Dhoti m2 12.5%
5209 21 70 --- Flannellete m2 12.5%
5209 21 80 --- Sheeting (takia, leopard cloth) m2 12.5%
5209 21 90 --- Other m2 12.5%
chenille fabrics)
5209 22 30 --- Drill m2 12.5%
5209 22 90 --- Other m2 12.5%

(1) (2) (3) (4)
5209 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and m2 12.5%
osamburge
5209 29 90 --- Other m2 12.5%
- Dyed :
5209 31 10 --- Lungi m2 12.5%
5209 31 20 --- Saree m2 12.5%
chenille fabrics)
5209 31 50 --- Seersucker m2 12.5%
5209 31 60 --- Bedticking, domestic (other than hand dyed) m2 12.5%
5209 31 70 --- Canvas (including duck), of carded or m2 12.5%
combed yarn
5209 31 80 --- Flannellete m2 12.5%
5209 31 90 --- Other m2 12.5%
chenille fabrics)
5209 32 30 --- Drill m2 12.5%
5209 32 90 --- Other m2 12.5%
5209 39 90 --- Other m2 12.5%
- Of yarns of different colours :
5209 41 20 --- Saree m2 12.5%
chenille fabrics)
5209 41 50 --- Seersucker m2 12.5%
5209 41 60 --- Bed ticking, domestic (other than hand dyed) m2 12.5%
5209 41 70 --- Flannelette m2 12.5%
5209 41 90 --- Other m2 12.5%
5209 42 00 -- Denim m2 12.5%
5209 43 -- Other fabrics of 3-thread or 4-thread twill,
including cross twill :
chenille fabrics)

(1) (2) (3) (4)
5209 43 90 --- Other m2 12.5%
5209 49 10 --- Zari bordered sari m2 12.5%
5209 49 90 --- Other m2 12.5%
- Printed :
--- Lungis
5209 51 11 ---- Of Handloom m2 12.5%
5209 51 19 ---- Other m2 12.5%
5209 51 20 --- Saree m2 12.5%
chenille fabrics)
5209 51 50 --- Seersucker m2 12.5%
5209 51 70 --- Flannelette m2 12.5%
5209 51 90 --- Other m2 12.5%
chenille fabrics)
5209 52 90 --- Other m2 12.5%
5209 59 10 --- Zari bordered saree m2 12.5%
5209 59 90 --- Other m2 12.5%
5210 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85%
BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH
2
MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m
- Unbleached :
5210 11 20 --- Saree m2 12.5%
5210 11 90 --- Other m2 12.5%
5210 19 00 -- Other fabrics m2 12.5%
- Bleached :
5210 21 20 --- Poplin and broad fabrics m2 12.5%
5210 21 30 --- Saree m2 12.5%
5210 21 40 --- Shirting (including mazri) m2 12.5%
5210 21 50 --- Voile m2 12.5%
5210 21 90 --- Other m2 12.5%
--- Other :

(1) (2) (3) (4)
5210 29 20 --- Dedsuti, dosuti, ceretonnes and osamburge m2 12.5%
5210 29 90 --- Other m2 12.5%
- Dyed :
5210 31 20 --- Coating (including suitings) m2 12.5%
chenille fabrics)
5210 31 50 --- Saree m2 12.5%
5210 31 60 --- Voils m2 12.5%
5210 31 90 --- Other m2 12.5%
5210 32 10 --- Crepe fabrics including crepe checks m2 12.5%
5210 32 30 --- Bed ticking, damask m2 12.5%
5210 32 39 --- Other m2 12.5%
5210 39 90 --- Other m2 12.5%
5210 41 20 --- Crepe fabrics (excluding crepe checks) m2 12.5%
5210 41 40 --- Suitings m2 12.5%
5210 41 60 --- Saree m2 12.5%
5210 41 70 --- Voils m2 12.5%
5210 41 90 --- Other m2 12.5%
5210 49 90 --- Other m2 12.5%
- Printed :
5210 51 20 --- Casement m2 12.5%
5210 51 30 --- Saree m2 12.5%
5210 51 50 --- Voils m2 12.5%
5210 51 90 --- Other m2 12.5%

(1) (2) (3) (4)
5210 59 90 --- Other m2 12.5%
5211 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85%
BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH
2
MAN-MADE FIBRES, WEIGHING MORE THAN 200 g/m
- Unbleached :
5211 11 20 --- Saree m2 12.5%
5211 11 90 --- Other m2 12.5%
5211 12 20 --- Twill, not elsewhere specified m2 12.5%
(including gaberdine)
5211 12 30 --- Damask m2 12.5%
5211 12 90 --- Other m2 12.5%
5211 19 00 -- Other fabrics m2 12.5%
5211 20 - Bleached:
5211 20 20 --- Canvas (including duck) of carded or combed yarn m2 12.5%
5211 20 30 --- Flannelette m2 12.5%
5211 20 40 --- Saree m2 12.5%
5211 20 50 --- Crepe fabrics including Crepe checks m2 12.5%
5211 20 60 --- Twill fabrics m2 12.5%
--- Other:
5211 20 91 ---- Zari bordered sari m2 12.5%
5211 20 92 ---- Dedsuti, dosuti, ceretonnes and osamburge 12.5%
5211 20 99 ---- Other m2 12.5%
- Dyed :
5211 31 20 --- Canvas (including duck) of carded or m2 12.5%
combed yarn
5211 31 30 --- Coating (including suitings) m2 12.5%
5211 31 40 --- Flannelette m2 12.5%
5211 31 50 --- Saree m2 12.5%
5211 31 90 --- Other m2 12.5%
5211 32 30 --- Twill, not elsewhere specified m2 12.5%

(1) (2) (3) (4)
5211 32 40 --- Trousers or pant fabrics m2 12.5%
(excluding jeans and crepe)
5211 32 90 --- Other m2 12.5%
5211 39 90 --- Other m2 12.5%
5211 41 20 --- Check shirting (excluding crepe checks) m2 12.5%
5211 41 30 --- Shirting m2 12.5%
5211 41 40 --- Suitings m2 12.5%
5211 41 50 --- Flannelette m2 12.5%
5211 41 60 --- Saree m2 12.5%
5211 41 70 --- Parachute fabrics m2 12.5%
5211 41 90 --- Other m2 12.5%
5211 42 00 -- Denim m2 12.5%
5211 43 20 --- Crepe fabrics m2 12.5%
5211 43 40 --- Suitings m2 12.5%
5211 43 90 --- Other m2 12.5%
5211 49 90 --- Other m2 12.5%
- Printed :
5211 51 20 --- Furnishing fabrics m2 12.5%
(excluding pile and chenille fabrics)
5211 51 30 --- Flannelette m2 12.5%
5211 51 40 --- Long cloth (chintz) m2 12.5%
5211 51 50 --- Saree m2 12.5%
5211 51 90 --- Other m2 12.5%
5211 52 30 --- Twill, not elsewhere specified (including m2 12.5%
gaberdine)
5211 52 90 --- Other m2 12.5%

(1) (2) (3) (4)
5211 59 90 --- Other m2 12.5%

5212 OTHER WOVEN FABRICS OF COTTON
- Weighing not more than 200 g/m 2 :
5212 11 00 -- Unbleached m2 12.5%
5212 12 00 -- Bleached m2 12.5%
5212 13 00 -- Dyed m2 12.5%
5212 14 00 -- Of yarns of different colours m2 12.5%
5212 15 00 -- Printed m2 12.5%
- Weighing more than 200 g/m 2 :
5212 21 00 -- Unbleached m2 12.5%
5212 22 00 -- Bleached m2 12.5%
5212 23 00 -- Dyed m2 12.5%
5212 25 00 -- Printed m2 12.5%
For rates of additional duties of excise under Additional Duties of Excise (Goods of Special
C HAPTER 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

(1) (2) (3) (4)
5301 FLAX, RAW OR PROCESSED BUT NOT SPUN ; FLAX TOW
AND WASTE ( INCLUDING YARN WASTE AND GARNETTED
STOCK )
5301 10 00 - Flax, raw or retted kg. Nil

- Flax, broken, scutched, hackled or otherwise
processed, but not spun :
5301 21 00 -- Broken or scutched kg. Nil
5301 29 00 -- Other kg. Nil
5301 30 00 - Flax tow and waste kg. Nil
5302 TRUE HEMP (CANNABIS SATIVA L ), RAW OR PROCESSED
BUT NOT SPUN ; TOW AND WASTE OF TRUE HEMP
(INCLUDING YARN WASTE AND GARNETTED STOCK)
5302 10 00 - True hemp, raw or retted kg. 12.5%
5302 90 00 - Other kg. 12.5%
5303 JUTE AND OTHER TEXTILE BAST FIBRES (EXCLUDING

FLAX, TRUE HEMP AND RAMIE ), RAW OR PROCESSED BUT
N O T S P U N ; T O W A N D WA S T E O F T H E S E F I B R E S
(INCLUDING YARN WASTE AND GARNETTED STOCK)
5303 10 - Jute and other textile bast fibres, raw or retted :
5303 10 10 --- Jute, raw or retted kg. Nil
5303 10 90 --- Other kg. Nil
5303 90 - Other :
5303 90 10 --- Jute cutting kg. Nil
5303 90 90 --- Other kg. Nil
5304 Omitted
5305 COCONUT , ABACA (M ANILA HEMP OR MUSA TEXTILIS
NEE ), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES,
NOT ELSEWHERE SPECIFIED OR INCLUDED , RAW OR
PROCESSED BUT NOT SPUN ; TOW , NOILS AND WASTE OF
THESE FIBRES ( INCLUDING YARN WASTE AND GARNETED
STOCK )
5305 00 - Coconut, abaca (Manila hemp or Musa textilis

Nee), ramie and other vegetable textile fibres,
not elsewhere specified or included, raw or

(1) (2) (3) (4)
processed but not spun; tow, noils and waste of
these fibres (including yarn waste and garneted
stock):
5305 00 10 --- Coir bristle fibre, coir mattress fibre, coir short kg. 12.5%
fibre, coir bit fibre, decorticated coir fibre
5305 00 30 --- Curled or machine twisted coir fibre kg. 12.5%
5305 00 40 --- Coir pith, processed in value added forms like kg. 12.5%
briquette, coins, neo disc, grow bags, organic
manure and in loose form for use in horticulture
or agriculture.
5305 00 50 --- Of Abaca kg. 12.5%
5305 00 90 --- Of others kg. 12.5%
5306 FLAX YARN
5306 10 - Single :
5306 10 90 --- Other kg. 12.5%
5306 20 - Multiple (folded) or cabled :
5306 20 90 --- Other kg. 12.5%
5307 YARN OF JUTE OR OF OTHER TEXTILE BAST FIBRES
OF HEADING 5303
5307 10 - Single :
5307 10 10 --- Of jute kg. 12.5%
5307 10 90 --- Other kg. Nil
5307 20 00 - Multiple (folded) or cabled kg. 12.5%
5308 YARN OF OTHER VEGETABLE TEXTILE FIBRES ; PAPER

YARN
5308 10 - Coir yarn :

5308 10 10 --- Baled kg. Nil
5308 10 20 --- Spooled hanks kg. Nil
5308 10 90 --- Other kg. Nil
5308 20 00 - True hemp yarn kg. 12.5%
5308 90 - Other :
5308 90 10 --- Ramie yarn kg. 12.5%
5308 90 90 --- Other kg. 12.5%
5309 WOVEN FABRICS OF FLAX
- Containing 85% or more by weight of flax :

(1) (2) (3) (4)
5309 11 -- Unbleached or bleached :
5309 11 10 --- Unbleached m2 12.5%
5309 11 20 --- Bleached m2 12.5%
5309 19 -- Other :
5309 19 10 --- Dyed m2 12.5%
5309 19 20 --- Printed m2 12.5%
5309 19 90 --- Other m2 12.5%
- Containing less than 85% by weight of flax :
5309 21 10 --- Unbleached m2 12.5%
5309 21 20 --- Bleached m2 12.5%
5309 29 -- Other :
5309 29 10 --- Dyed m2 12.5%
5309 29 20 --- Printed m2 12.5%
5309 29 90 --- Other m2 12.5%
5310 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BASE
FIBRES OF HEADING 5303
5310 10 - Unbleached :
--- Containing 100% by weight of jute :
5310 10 11 ---- Carpet backing fabrics m2 12.5%
5310 10 12 ---- Sacking fabrics m2 12.5%
5310 10 13 ---- Hessian fabrics m2 12.5%
5310 10 14 ---- Jute canvas m2 12.5%
5310 10 19 ---- Other m2 12.5%
--- Other :
5310 10 91 ---- Woven blended fabrics containing more m2 12.5%
than 50% by weight of jute
5310 10 92 ---- Stranded woven fabrics of jute containing m2 12.5%
50% or more by weight of jute
5310 10 93 ---- Jute swim fabrics m2 12.5%
5310 10 99 ---- Other m2 12.5%
5310 90 - Other :
5310 90 10 --- Bleached m2 12.5%
5310 90 20 --- Decorative fabrics m2 12.5%
--- Other :
5310 90 91 ---- Bleached m2 12.5%

(1) (2) (3) (4)
5310 90 92 ---- Dyed m2 12.5%
2
5310 90 93 ---- Printed m 12.5%
2
5310 90 99 ---- Other m 12.5%
5311 WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN
5311 00 - Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
:
--- Of other vegetable textile fibres :
5311 00 11 ---- Unbleached m2 12.5%
2
5311 00 12 ---- Bleached m 12.5%
2
5311 00 13 ---- Dyed m 12.5%
2
5311 00 14 ---- Printed m 12.5%
2
5311 00 15 ---- Of coir including log form and geotextiles m 12.5%
2
5311 00 19 ---- Other m 12.5%
--- Of paper yarn :
5311 00 21 ---- Unbleached m2 12.5%
5311 00 22 ---- Bleached m2 12.5%
2
5311 00 23 ---- Dyed m 12.5%
2
5311 00 24 ---- Printed m 12.5%
2
5311 00 29 ---- Other m 12.5%
For effective rates of Cess on the specified goods of this Chapter- please see Appendix IV.
C HAPTER 54
Man-made filaments; strip and the like of man-made textile materials
N OTES
1. Throughout this Schedule, the term man-made fibres means staple fibres and filaments of
organic polymers produced by manufacturing processes, either:
(a) by polymerisation of organic monomers to produce polymers such as polyamides,
polyesters polyolefins or polyurethanes, or by chemical modification of polymers produced by
this process [for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)];
or
(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose)
to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical
modification of natural organic polymers (for example, cellulose, casein and other proteins, or
alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms synthetic and artificial, used in relation to fibres, mean: synthetic: fibres as defined
at (a); artificial: fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered
to be man-made fibres.
The terms man-made, synthetic and artificial shall have the same meanings when used in
relation to textile materials.
2.Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
3. In relation to products falling under heading 5401 or 5402 or 5403 or 5405 or 5406 includes
dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air
mingling, air texturing, any other like process, any combination of products into another form of such
product shall amount to manufacture.
4. In relation to goods falling under heading 5407 or 5408 bleaching, dyeing, printing, shrink-
proofing, tentering, heat-setting, crease-resistant processing, any other like processing and any
combination of such processes shall amount to manufacture.

(1) (2) (3) (4)
5401 SEWING THREAD OF MAN-MADE FILAMENTS, WHETHER
OR NOT PUT UP FOR RETAIL SALE
5401 10 00 - Of synthetic filaments kg. 12.5%

5401 20 00 - Of artificial filaments kg. 12.5%
5402 S YNTHETIC FILAMENT YARN ( OTHER THAN SEWING
THREAD ), NOT PUT UP FOR RETAIL SALE , INCLUDING
SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX
- High tenacity yarn of nylon or other polyamides :
5402 11 10 --- Of aramids kg. 12.5%
5402 19 -- Other :

(1) (2) (3) (4)
5402 19 10 --- Nylon tyre yarn kg. 12.5%
5402 19 90 --- Other kg. 12.5%
5402 20 - High tenacity yarn of polyesters :
5402 20 10 --- Of terylene dacron kg. 12.5%
5402 20 90 --- Other kg. 12.5%
- Textured yarn :
5402 31 00 -- Of nylon or other polyamides, measuring kg. 12.5%
per single yarn not more than 50 tex
5402 32 00 -- Of nylon or other polyamides, measuring kg. 12.5%
per single yarn more than 50 tex
5402 33 00 -- Of polyesters kg. 12.5%
5402 34 00 -- Of polypropylene kg. 12.5%
5402 39 -- Other :
5402 39 10 --- Polypropylene filament yarn kg. 12.5%
5402 39 20 --- Acrylic filament yarn kg. 12.5%
5402 39 90 --- Other kg. 12.5%
- Other yarn, single, untwisted or with a twist
not exceeding 50 turns per metre :
5402 44 00 -- Elastomeric kg. 12.5%
5402 45 00 -- Other, of nylon or other polyamides kg. 12.5%
5402 46 00 -- Other, of polyesters, partially oriented kg. 12.5%
5402 47 00 -- Other, of polyesters kg. 12.5%
5402 48 00 -- Other, of polypropylene kg. 12.5%
5402 49 00 -- Other kg. 12.5%
- Other yarn, single, with a twist exceeding
50 turns per metre :
5402 51 00 -- Of nylon or other polyamides kg. 12.5%
5402 52 00 -- Of polyesters kg. 12.5%
5402 59 -- Other :
5402 59 90 --- Other kg. 12.5%
- Other yarn, multiple (folded) or cabled :
5402 61 00 -- Of nylon or other polyamides kg. 12.5%
5402 62 00 -- Of polyesters kg. 12.5%
5402 69 -- Other :
5402 69 10 --- Polyvinyl acetate filament yarn kg. 12.5%
5402 69 20 --- Polyvinyl chloride filament yarn kg. 12.5%

(1) (2) (3) (4)
5402 69 40 --- Acrylic filament yarn kg. 12.5%
5402 69 50 --- Polytetrafluoroethylene yarn kg. 12.5%
5402 69 90 --- Other kg. 12.5%
5403 ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT
PUT FOR RETAIL SALE , INCLUDING ARTIFICIAL MONO FILAMENT
OF LESS THAN 67 DECITEX
5403 10 - High tenacity yarn of viscose rayon :
5403 10 10 --- Viscose rayon tyre yarn 1,233 decitex kg. 12.5%
5403 10 20 --- Viscose rayon tyre yarn 1,833 decitex kg. 12.5%
5403 10 90 --- Other kg. 12.5%
- Other yarn, single :
5403 31 00 -- Of viscose rayon, untwisted or with a twist kg. 12.5%
not exceeding 120 turns per metre
5403 32 00 -- Of viscose rayon, with a twist exceeding kg. 12.5%
120 turns per metre
5403 33 00 -- Of cellulose acetate kg. 12.5%
5403 39 -- Other :
5403 39 10 --- Cuprammonium rayon kg. 12.5%
5403 39 90 --- Other kg. 12.5%
- Other yarn, multiple (folded) or cabled :
5403 41 -- Of viscose rayon :
5403 41 10 --- Up to 67 decitex kg. 12.5%
5403 41 20 --- Of 83 decitex kg. 12.5%
5403 41 30 --- Of 111 decitex, bright kg. 12.5%
5403 41 40 --- Of 111 decitex, dull kg. 12.5%
5403 41 90 --- Other kg. 12.5%
5403 42 -- Of cellulose acetate :
5403 42 10 --- Acetate rayon filament yarn, 83 decitex kg. 12.5%
5403 42 90 --- Other kg. 12.5%
5403 49 -- Other :

(1) (2) (3) (4)
--- Cuprammonium filament yarn :
5403 49 11 ---- Of 33 decitex kg. 12.5%
5403 49 12 ---- Of 44 decitex kg. 12.5%
5403 49 13 ---- Of 67 decitex kg. 12.5%
5403 49 14 ---- Of 83 decitex kg. 12.5%
5403 49 15 ---- Of 89 decitex kg. 12.5%
5403 49 19 ---- Other kg. 12.5%
5403 49 90 --- Other kg. 12.5%
5404 SYNTHETIC MONOFILAMENT OF 67 DECITEX OR MORE AND OF
WHICH NO CROSS -SECTIONAL DIMENSION EXCEEDS 1 MM ; STRIP
AND THE LIKE ( FOR EXAMPLE , ARTIFICIAL STRAW ) OF SYNTHETIC
TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5
MM
- Monofilament :
5404 11 00 -- Elastomeric kg. 12.5%
5404 12 00 -- Other, of polypropylene kg. 12.5%
5404 19 -- Other :
5404 19 10 --- Catgut imitation of synthetic yarn, non-sterile kg. 12.5%
5404 19 20 --- Strip and the like of synthetic fibre material kg. 12.5%
5404 19 90 --- Other kg. 12.5%
5404 90 - Other :
5404 90 10 --- Catgut imitation of synthetic yarn, non-sterile kg. 12.5%
5404 90 20 --- Strip and the like of synthetic fibre materials kg. 12.5%
5404 90 90 --- Other kg. 12.5%
5405 00 00 ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE kg. 12.5%
AND OF WHICH NO CROSS - SECTIONAL DIMENSION EXCEEDS 1 MM ;
STRIP AND THE LIKE ( FOR EXAMPLE , ARTIFICIAL STRAW ) OF
ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT
EXCEEDING 5 MM
5406 MAN-MADE FILAMENT YARN (OTHER THAN SEWING THREAD), PUT
UP FOR RETAIL SALE
5406 00 - Man-made filament yarn (other than sewing
thread), put up for retail sale
5406 00 10 --- Synthetic filament yarn kg. 12.5%
5406 00 20 --- Artificial filament yarn kg. 12.5%
5407 W OVEN FABRICS OF SYNTHETIC FILAMENT YARN , INCLUDING
WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404
5407 10 - Woven fabrics obtained from high tenacity yarn of
nylon or other polyamides or of polyesters :
--- Unbleached :

(1) (2) (3) (4)
5407 10 11 ---- Parachute fabrics m2 12.5%
5407 10 12 ---- Tent fabrics m2 12.5%
5407 10 13 ---- Nylon furnishing fabrics m2 12.5%
5407 10 14 ---- Umbrella cloth panel fabrics m2 12.5%
5407 10 15 ---- Other nylon and polyamide fabrics (filament) m2 12.5%
5407 10 16 ---- Polyester suitings m2 12.5%
5407 10 19 ---- Other polyester fabrics m2 12.5%
--- Bleached :
5407 10 22 ---- Tent fabrics m2 12.5%
5407 10 25 ---- Other nylon and polyamide fabrics of m2 12.5%
filament yarn
5407 10 29 ---- Other m2 12.5%
--- Dyed :
5407 10 32 ---- Tent fabrics m2 12.5%
5407 10 39 ---- Other m2 12.5%
--- Printed :
5407 10 42 ---- Tent fabrics m2 12.5%
5407 10 49 ---- Other m2 12.5%
--- Other :
5407 10 92 ---- Tent fabrics m2 12.5%

(1) (2) (3) (4)
5407 10 95 ---- Other nylon and polyamide fabrics of m2 12.5%
filament yarn
5407 10 99 ---- Other m2 12.5%
5407 20 - Woven fabrics obtained from strip or the like :
5407 20 10 --- Unbleached m2 12.5%
5407 20 20 --- Bleached m2 12.5%
5407 20 30 --- Dyed m2 12.5%
5407 20 40 --- Printed m2 12.5%
5407 20 90 --- Other m2 12.5%
5407 30 - Fabrics specified in Note 9 to Section XI
5407 30 10 --- Unbleached m2 12.5%
5407 30 20 --- Bleached m2 12.5%
5407 30 30 --- Dyed m2 12.5%
5407 30 40 --- Printed m2 12.5%
5407 30 90 --- Other m2 12.5%
- Other woven fabrics, containing 85% or more by
weight of filaments of nylon or other
polyamides :
--- Unbleached :
5407 41 11 ---- Nylon brasso m2 12.5%
5407 41 12 ---- Nylon georgette m2 12.5%
5407 41 13 ---- Nylon tafetta m2 12.5%
5407 41 14 ---- Nylon sarees m2 12.5%
5407 41 19 ---- Other m2 12.5%
--- Bleached :
5407 41 21 ---- Nylon brasso m2 12.5%
5407 41 23 ---- Nylon tafetta m2 12.5%
5407 41 24 ---- Nylon sarees m2 12.5%
5407 41 29 ---- Other m2 12.5%
5407 42 -- Dyed :
5407 42 10 --- Nylon brasso m2 12.5%
5407 42 20 --- Nylon georgette m2 12.5%
5407 42 30 --- Nylon tafetta m2 12.5%
5407 42 40 --- Nylon sarees m2 12.5%

(1) (2) (3) (4)
5407 42 90 --- Other m2 12.5%
5407 43 00 -- Of yarn of different colours m2 12.5%
5407 44 -- Printed :
5407 44 10 --- Nylon brasso m2 12.5%
5407 44 30 --- Nylon tafetta m2 12.5%
5407 44 40 --- Nylon sarees m2 12.5%
5407 44 90 --- Other m2 12.5%
weight of textured polyester filaments:
--- Unbleached :
5407 51 11 ---- Polyester shirtings m2 12.5%
5407 51 19 ---- Other m2 12.5%
--- Bleached :
5407 51 29 ---- Other m2 12.5%
5407 52 -- Dyed :
5407 52 10 --- Polyester shirtings m2 12.5%
5407 52 20 --- Polyester suitings m2 12.5%
5407 52 30 --- Terylene and dacron sarees m2 12.5%
5407 52 40 --- Polyester sarees m2 12.5%
5407 52 90 --- Other m2 12.5%
5407 54 -- Printed :
5407 54 90 --- Other m2 12.5%
weight of polyester filaments :
5407 61 -- Containing 85% or more by weight of non-textured
polyester filaments :
5407 61 90 --- Other m2 12.5%
5407 69 00 -- Other m2 12.5%
weight of synthetic filaments :
5407 71 10 --- Unbleached m2 12.5%
5407 71 20 --- Bleached m2 12.5%

(1) (2) (3) (4)
5407 72 00 -- Dyed m2 12.5%
5407 74 00 -- Printed m2 12.5%
- Other woven fabrics, containing less than 85% by
weight of synthetic filaments, mixed mainly or solely
with cotton :
--- Unbleached :
5407 81 12 ---- Nylon sarees m2 12.5%
5407 81 15 ---- Terylene and dacron sarees m2 12.5%
5407 81 16 ---- Polyester dhoti m2 12.5%
5407 81 19 ---- Other m2 12.5%
--- Bleached :
5407 81 22 ---- Nylon sarees m2 12.5%
5407 81 25 ---- Terylene and dacron sarees m2 12.5%
5407 81 26 ---- Polyester dhoti m2 12.5%
5407 81 29 ---- Other m2 12.5%
5407 82 -- Dyed :
5407 82 20 --- Nylon sarees m2 12.5%
5407 82 60 --- Lungies m2 12.5%
5407 82 90 --- Other m2 12.5%
5407 84 -- Printed :
5407 84 20 --- Nylon sarees m2 12.5%
5407 84 60 --- Lungies m2 12.5%
5407 84 90 --- Other m2 12.5%
- Other woven fabrics :

(1) (2) (3) (4)
5407 91 10 --- Unbleached m2 12.5%
5407 91 20 --- Bleached m2 12.5%
5407 92 00 -- Dyed m2 12.5%
5407 94 00 -- Printed m2 12.5%
5408 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING
WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405
5408 10 00 - Woven fabrics obtained from high tenacity m2 12.5%
yarn of viscose rayon
weight of artificial filament or strip or the like :
5408 21 10 --- Unbleached m2 12.5%
5408 21 20 --- Bleached m2 12.5%
5408 22 -- Dyed :
--- Fabrics of rayon :
5408 22 11 ---- Rayon crepe fabrics m2 12.5%
5408 22 12 ---- Rayon jacquards m2 12.5%
5408 22 13 ---- Rayon brocades m2 12.5%
5408 22 14 ---- Rayon georgette m2 12.5%
5408 22 15 ---- Rayon tafetta m2 12.5%
5408 22 16 ---- Rayon suitings m2 12.5%
5408 22 17 ---- Rayon shirtings m2 12.5%
5408 22 18 ---- Rayon sarees m2 12.5%
5408 22 19 ---- Other m2 12.5%
5408 22 20 --- Fabrics of continuous filament, other m2 12.5%
than rayon
5408 22 90 --- Other m2 12.5%
5408 24 -- Printed :
--- Of rayon :
5408 24 13 ---- Rayon brocades m2 12.5%
5408 24 15 ---- Rayon tafetta m2 12.5%
5408 24 16 ---- Rayon suitings m2 12.5%
5408 24 18 ---- Rayon sarees m2 12.5%
5408 24 19 ---- Other m2 12.5%
5408 24 90 --- Other m2 12.5%

(1) (2) (3) (4)
5408 31 10 --- Unbleached m2 12.5%
2
5408 31 20 --- Bleached m 12.5%
5408 32 -- Dyed :
5408 32 11 ---- Rayon brocades m2 12.5%
5408 32 13 ---- Rayon tafetta m2 12.5%
2
5408 32 14 ---- Rayon suitings m 12.5%
5408 32 19 ---- Other m2 12.5%
5408 32 90 --- Other m2 12.5%
2
5408 33 00 -- Of yarns of different colours m 12.5%
5408 34 -- Printed :
--- Fabric of rayon :
5408 34 13 ---- Rayon brocades m2 12.5%
2
5408 34 14 ---- Rayon georgette m 12.5%
5408 34 15 ---- Rayon tafetta m2 12.5%
5408 34 16 ---- Rayon suitings m2 12.5%
2
5408 34 18 ---- Rayon sarees m 12.5%
5408 34 19 ---- Other m2 12.5%
5408 34 20 --- Fabrics of continuous filament, other m2 12.5%
than rayon
5408 34 90 --- Other m2 12.5%
______________________________________________________________________________________________________________________
z For rates of special duty of excise and notification(s) giving effective rates of special duty of excise on
specified goods of this Chapter - please see the second Schedule to this tariff.
z For rates of additional duties of excise under Additional Duties of Excise (Goods of Special Importance)
Act, 1957 on specified goods of this Chapter - please see Appendix I.
z For rates of National Calamity Contingent duty on specified goods of this Chapter - please see Appendix
III.
Exemption to goods falling under heading No.54.02 from the whole of the National Calamity
Contingent Duty if manufactured from goods falling under heading 54.02.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944), read with section 136 of the Finance Act, 2001 (14 of 2001), the Central
Government being satisfied that it is necessary in the public interest so to do, hereby exempts goods
falling under heading No. 5402 or tariff item 5406 00 10 of the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), from the whole of the National Calamity Contingent Duty leviable
thereon under section 136 of the said Finance Act, 2001 read with section 169 of the Finance Act, 2003
(32 of 2003), if such goods are manufactured from goods falling under heading No. 54.02 of the
said First Schedule.
[Notifn. No. 46/03-CE dt. 17.5.2003 as amended by 16/06, 48/06]

C HAPTER 55
Man-made staple fibres
NOTES
1. Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel
filaments of a uniform length equal to the length of the tow, meeting the following specifications:
(a) length of tow exceeding 2 m;
(b) twist less than 5 turns per metre;
(c) measuring per filament less than 67 decitex;
(d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of
being stretched by more than 100% of its length;
(e) total measurement of tow more than 20,000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.
2. In relation to products falling under heading 5508 or 5509 or 5510, dyeing, printing, bleaching,
mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing, any other
process or any one or more of these processes, or the conversion of any form of the said products into
another form of such product shall amount to 'manufacture'.
3. In relation to the products of headings 5506, 5507, 5508, 5509, 5510, 5511, 5512, 5513, 5514,
5515 and 5516 and the entries relating thereto, the expression "staple fibres" shall include waste of
synthetic staple fibres or filaments and waste of artificial staple fibres or filaments after they have
been carded, combed or otherwise processed for spinning.
4. In relation to goods falling under heading 5512 or 5513 or 5514 or 5515, bleaching, dyeing,
printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, any other like processing
and any combination of such processes shall amount to 'manufacture'.

(1) (2) (3) (4)
5501 SYNTHETIC FILAMENT TOW
5501 10 00 - Of nylon or other polyamides kg. 12.5%
5501 20 00 - Of polyesters kg. 12.5%
5501 30 00 - Acrylic or modacrylic kg. 12.5%
5501 40 00 - Of polypropylene kg. 12.5%
5501 90 - Other :
5501 90 10 --- Of polypropylene kg. 12.5%
5501 90 90 --- Other kg. 12.5%
5502 ARTIFICIAL FILAMENT TOW
5502 00 - Artificial filament tow :
5502 00 10 --- Acetate rayon tow kg. 12.5%
5502 00 20 --- Viscose rayon tow kg. 12.5%
5502 00 90 --- Other kg. 12.5%

(1) (2) (3) (4)
5503 SYNTHETIC STAPLE FIBRES , NOT CARDED , COMBED OR
OTHERWISE PROCESSED FOR SPINNING
- Of nylon or other polyamides :
5503 11 00 -- Of aramids kg. 12.5%
5503 19 00 -- Other kg. 12.5%
5503 20 00 - Of polyesters kg. 12.5%
5503 40 00 - Of polypropylene kg. 12.5%
5503 90 - Other :
5503 90 10 --- Polyvinyl staple fibre kg. 12.5%
5503 90 20 --- Polyvinyl chloride staple fibre kg. 12.5%
5503 90 90 --- Other kg. 12.5%
5504 ARTIFICIAL STAPLE FIBRES , NOT CARDED , COMBED OR
5504 10 00 - Of viscose rayon kg. 12.5%
5504 90 - Other
5504 90 10 --- Acetate rayon staple fibre kg. 12.5%
5504 90 20 --- Polynosic staple fibre kg. 12.5%
5504 90 30 --- High wet modulus staple fibre kg. 12.5%
5504 90 90 --- Other kg. 12.5%
5505 WASTE (INCLUDING NOILS, YARN WASTE AND GARNETTED
STOCK) OF MAN-MADE FIBRES
5505 10 - Of synthetic fibers :
5505 10 10 --- Of acrylic kg. 12.5%
5505 10 90 --- Other kg. 12.5%
5505 20 00 - Of artificial fibres kg. 12.5%
5506 SYNTHETIC STAPLE FIBRES , CARDED , COMBED OR
5506 10 00 - Of nylon or other polyamides kg. 12.5%
5506 20 00 - Of polyesters kg. 12.5%
5506 90 - Other :
5506 90 10 --- Polypropylene tops kg. 12.5%
5506 90 90 --- Other kg. 12.5%
5507 A RTIFICIAL STAPLE FIBRES , CARDED , COMBED OR
5507 00 - Artificial staple fibres, carded, combed or
otherwise processed for spinning :
5507 00 10 --- Acetate rayon tops kg. 12.5%
5507 00 20 --- Viscose tops kg. 12.5%
5507 00 30 --- Polynosic tops kg. 12.5%
5507 00 40 --- High wet modulus tops kg. 12.5%
5507 00 90 --- Other kg. 12.5%

(1) (2) (3) (4)
5508 SEWING THREAD OF MAN-MADE STAPLE FIBRES,

WHETHER OR NOT PUT UP FOR RETAIL SALE
5508 10 00 - Of synthetic staple fibres kg. 12.5%
5508 20 00 - Of artificial staple fibres kg. 12.5%
5509 YARN ( OTHER THAN SEWING THREAD ) OF SYNTHETIC
STAPLE FIBRES , NOT PUT UP FOR RETAIL SALE
- Containing 85% or more by weight of staple
fibres of nylon or other polyamides :
5509 11 00 -- Single yarn kg. 12.5%
5509 12 00 -- Multiple (folded) or cabled yarn kg. 12.5%
- Containing 85% or more by weight of polyester
staple fibres :
5509 21 00 -- Single yarn kg. 12.5%
- Containing 85% or more by weight of acrylic
or modacrylic staple fibres :
5509 31 00 -- Single yarn kg. 12.5%
- Other yarn, containing 85% or more by weight
of synthetic staple fibres :
5509 41 -- Single yarn :
5509 41 10 --- Polypropylene spun yarn kg. 12.5%
5509 41 20 --- Polyvinyl acetate spun yarn kg. 12.5%
5509 41 30 --- Polyvinyl chloride spun yarn kg. 12.5%
5509 41 90 --- Other kg. 12.5%
5509 42 -- Multiple (folded) or cabled yarn :
5509 42 10 --- Polypropylene spun yarn kg. 12.5%
5509 42 20 --- Polyvinyl acetate (PVA) spun yarn kg. 12.5%
5509 42 30 --- Polyvinyl chloride (PVC) spun yarn kg. 12.5%
5509 42 90 --- Other kg. 12.5%
- Other yarn, of polyester staple fibres :
5509 51 00 -- Mixed mainly or solely with artificial kg. 12.5%
staple fibres
5509 52 00 -- Mixed mainly or solely with wool or fine kg. 12.5%
animal hair
5509 53 00 -- Mixed mainly or solely with cotton kg. 12.5%
5509 59 00 -- Other kg. 12.5%
- Other yarn, of acrylic or modacrylic staple fibres :
5509 61 00 -- Mixed mainly or solely with wool or fine kg. 12.5%
animal hair
5509 69 00 -- Other kg. 12.5%
- Other yarn :

(1) (2) (3) (4)
5509 91 00 -- Mixed mainly or solely with wool or kg. 12.5%
fine animal hair
5509 99 00 -- Other kg. 12.5%
5510 YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE
FIBRES , NOT PUT UP FOR RETAIL SALE
- Containing 85% or more by weight of artificial staple
fibres :
5510 11 -- Single yarn :
5510 11 10 --- Viscose rayon spun yarn kg. 12.5%
5510 11 20 --- Acetate rayon spun yarn kg. 12.5%
5510 11 90 --- Other kg. 12.5%
5510 12 -- Multiple (folded) or cabled yarn :
5510 12 90 --- Other kg. 12.5%
5510 20 - Other yarn, mixed mainly or solely with wool or fine
animal hair :
5510 20 90 --- Other kg. 12.5%
5510 30 - Other yarn, mixed mainly or solely with cotton :
5510 30 90 --- Other kg. 12.5%
5510 90 - Other yarn
5510 90 90 --- Other kg. 12.5%
5511 YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE
FIBRES , PUT UP FOR RETAIL SALE
5511 10 00 - Of synthetic staple fibres, containing 85% kg. 12.5%
or more by weight of such fibres
5511 20 00 - Of synthetic staple fibres, containing less than kg. 12.5%
85% by weight of such fibres
5511 30 - Of artificial staple fibres :
5511 30 10 --- Containing more than 85% by weight of kg. 12.5%
staple fibre
5511 30 90 --- Other kg. 12.5%
5512 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING
85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES
- Containing 85% or more by weight of polyester staple
fibres :

(1) (2) (3) (4)
5512 11 10 --- Unbleached m2 12.5%
5512 11 20 --- Bleached m2 12.5%
5512 19 -- Other :
5512 19 10 --- Dyed m2 12.5%
5512 19 20 --- Printed m2 12.5%
5512 19 90 --- Other m2 12.5%
- Containing 85% or more by weight of acrylic
5512 21 10 --- Unbleached m2 12.5%
5512 21 20 --- Bleached m2 12.5%
5512 29 -- Other :
5512 29 10 --- Dyed m2 12.5%
5512 29 20 --- Printed m2 12.5%
5512 29 90 --- Other m2 12.5%
- Other :
5512 91 10 --- Unbleached m2 12.5%
5512 91 20 --- Bleached m2 12.5%
5512 99 -- Other :
5512 99 10 --- Dyed m2 12.5%
5512 99 20 --- Printed m2 12.5%
5512 99 90 --- Other m2 12.5%
LESS THAN 85% BY WEIGHT OF SUCH FIBRES , MIXED MAINLY
OR SOLELY WITH COTTON , OF A WEIGHT NOT EXCEEDING 170 g/
m2
- Unbleached or bleached :
5513 11 -- Of polyester staple fibres, plain weave :
5513 11 10 --- Unbleached m2 12.5%
5513 11 20 --- Bleached m2 12.5%
5513 12 -- 3-thread or 4-thread twill, including cross twill, of
polyester staple fibres :
5513 12 10 --- Unbleached m2 12.5%
5513 12 20 --- Bleached m2 12.5%
5513 13 -- Other woven fabrics of polyester staple fibres :
5513 13 10 --- Unbleached m2 12.5%
5513 13 20 --- Bleached m2 12.5%
5513 19 -- Other woven fabrics :
5513 19 10 --- Unbleached m2 12.5%
5513 19 20 --- Bleached m2 12.5%
- Dyed :
5513 21 00 -- Of polyester staple fibres, plain weave m2 12.5%

(1) (2) (3) (4)
5513 22 00 -- 3-thread or 4-thread twill, including cross twill, m2 12.5%
of polyester staple fibres
5513 23 00 -- Other woven fabrics of polyester staple fibres m2 12.5%
5513 29 00 -- Other woven fabrics m2 12.5%
- Printed :
LESS THAN 85% BY WEIGHT OF SUCH FIBRES , MIXED MAINLY
OR SOLELY WITH COTTON , OF A WEIGHT EXCEEDING 170 g/m 2
5514 11 10 --- Unbleached m2 12.5%
5514 11 20 --- Bleached m2 12.5%
5514 12 -- 3-thread or 4-thread twill, including cross twill, of
5514 12 10 --- Unbleached m2 12.5%
5514 12 20 --- Bleached m2 12.5%
5514 19 -- Other :
5514 19 10 --- Unbleached m2 12.5%
5514 19 20 --- Bleached m2 12.5%
- Dyed :
5514 22 00 -- 3-thread or 4-thread twill, including cross m2 12.5%
twill, of polyester staple fibres
5514 30 - Of yarns of different colours :
5514 30 11 ---- Of polyester staple fibres, plain weave m2 12.5%
5514 30 12 ---- 3-thread or 4-thread twill, including cross twill, m2 12.5%
5514 30 13 ---- Other woven fabrics of polyester staple fibres m2 12.5%
5514 30 19 ---- Other woven fabrics m2 12.5%
- Printed :
5514 42 00 -- 3-thread or 4-thread twill, including cross twill, m2 12.5%

(1) (2) (3) (4)
5515 OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES

- Of polyester staple fibres :
5515 11 -- Mixed mainly or solely with viscose rayon staple fibres
:
5515 11 10 --- Unbleached m2 12.5%
5515 11 20 --- Bleached m2 12.5%
5515 11 30 --- Dyed m2 12.5%
5515 11 40 --- Printed m2 12.5%
5515 11 90 --- Other m2 12.5%
5515 12 -- Mixed mainly or solely with man-made filaments :
5515 12 10 --- Unbleached m2 12.5%
5515 12 20 --- Bleached m2 12.5%
5515 12 30 --- Dyed m2 12.5%
5515 12 40 --- Printed m2 12.5%
5515 12 90 --- Other m2 12.5%
5515 13 -- Mixed mainly or solely with wool or fine animal hair :
5515 13 10 --- Unbleached m2 12.5%
5515 13 20 --- Bleached m2 12.5%
5515 13 30 --- Dyed m2 12.5%
5515 13 40 --- Printed m2 12.5%
5515 13 90 --- Other m2 12.5%
5515 19 -- Other :
5515 19 10 --- Unbleached m2 12.5%
5515 19 20 --- Bleached m2 12.5%
5515 19 30 --- Dyed m2 12.5%
5515 19 40 --- Printed m2 12.5%
5515 19 90 --- Other m2 12.5%
- Of acrylic or modacrylic staple fibres :
5515 21 -- Mixed mainly or solely with man-made
filaments :
5515 21 10 --- Unbleached m2 12.5%
5515 21 20 --- Bleached m2 12.5%
5515 21 30 --- Dyed m2 12.5%
5515 21 40 --- Printed m2 12.5%
5515 21 90 --- Other m2 12.5%
5515 22 10 --- Unbleached m2 12.5%
5515 22 20 --- Bleached m2 12.5%
5515 22 30 --- Dyed m2 12.5%
5515 22 40 --- Printed m2 12.5%
5515 22 90 --- Other m2 12.5%
5515 29 -- Other :
5515 29 10 --- Unbleached m2 12.5%
5515 29 20 --- Bleached m2 12.5%

(1) (2) (3) (4)
5515 29 30 --- Dyed m2 12.5%
5515 29 40 --- Printed m2 12.5%
5515 29 90 --- Other m2 12.5%
5515 91 10 --- Unbleached m2 12.5%
5515 91 20 --- Bleached m2 12.5%
5515 91 30 --- Dyed m2 12.5%
5515 91 40 --- Printed m2 12.5%
5515 91 90 --- Other m2 12.5%
5515 99 -- Other :
5515 99 10 --- Unbleached m2 12.5%
5515 99 20 --- Bleached m2 12.5%
5515 99 30 --- Dyed m2 12.5%
5515 99 40 --- Printed m2 12.5%
5515 99 90 --- Other m2 12.5%
5516 WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES
- Containing 85% or more by weight of artificial staple
fibres :
5516 11 10 --- Unbleached m2 12.5%
5516 11 20 --- Bleached m2 12.5%
5516 12 00 -- Dyed m2 12.5%
5516 14 -- Printed :
5516 14 10 --- Spun rayon printed shantung m2 12.5%
5516 14 20 --- Spun rayon printed linen m2 12.5%
5516 14 90 --- Other m2 12.5%
- Containing less than 85% by weight of artificial staple
fibres, mixed mainly or solely with man-made filaments :
5516 21 10 --- Unbleached m2 12.5%
5516 21 20 --- Bleached m2 12.5%
2
5516 22 00 -- Dyed m 12.5%
5516 24 00 -- Printed m2 12.5%
- Containing less than 85% by weight of artificial staple
fibres, mixed mainly or solely with wool or fine animal
hair :
5516 31 10 --- Unbleached m2 12.5%
5516 31 20 --- Bleached m2 12.5%
5516 32 00 -- Dyed m2 12.5%

(1) (2) (3) (4)
5516 34 00 -- Printed m2 12.5%
- Containing less than 85% by weight of
artificial staple fibres, mixed mainly or solely
with cotton:
5516 41 10 --- Unbleached m2 12.5%
5516 41 20 --- Bleached m2 12.5%
5516 42 00 -- Dyed m2 12.5%
5516 44 00 -- Printed m2 12.5%
- Other :
5516 91 10 --- Unbleached m2 12.5%
5516 91 20 --- Bleached m2 12.5%
5516 92 00 -- Dyed m2 12.5%
5516 94 00 -- Printed m2 12.5%
C HAPTER 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and
cables and articles thereof
N OTES
(a) wadding, felt or nonwovens, impregnated, coated or covered with substances or
preparations (e.g., perfumes or cosmetics of Chapter 33, soaps or detergents of heading
3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading
3809) where the textile material is present merely as a carrying medium;
(b) textile products of heading 5811;
(c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens
(heading 6805);
(d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading
6814);
(e) metal foil on a backing of felt or nonwovens (generally section XIV or XV).
(f) Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles
of heading 9619.
2. The term felt includes needleloom felt and fabrics consisting of a web of textile fibres
the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web
itself.
3. Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated,
covered or laminated with plastics or rubber whatever the nature of these materials (compact or
cellular).
Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding
substance.
Headings 5602 and 5603 do not, however, cover:
(a) felt impregnated, coated, covered or laminated with plastics or rubber, containing
50 per cent. or less by weight of textile material or felt completely embedded in plastics or
rubber (Chapter 39 or 40);
(b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or
covered on both sides with such materials, provided that such coating or covering can be
seen with the naked eye with no account being taken of any resulting change of colour
(Chapter 39 or 40); or
(c) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or
nonwovens, where the textile material is present merely for reinforcing purposes (Chapter
39 or 40).
4. Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, in
which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters
50 to 55); for the purpose of this provision, no account should be taken of any resulting change
of colour.

(1) (2) (3) (4)
5601 W ADDING OF TEXTILE MATERIALS AND ARTICLES
THEREOF ; TEXTILE FIBRES , NOT EXCEEDING 5 MM
IN LENGTH ( FLOCK ), TEXTILE DUST AND MILL NEPS
5601 10 00 ---- Omitted
---- Wadding; other articles of wadding:
5601 21 ---- Of cotton:
5601 21 10 ---- Absorbent cotton wool kg. 12.5%
5601 21 90 ---- Other kg. 12.5%
5601 22 00 ---- Of man-made fibres kg. 12.5%
5601 29 00 ---- Other kg. 12.5%
5601 30 00 ---- Textile flock and dust and mill neps kg. 12.5%
5602 F ELT , WHETHER OR NOT IMPREGNATED ,
COATED , COVERED OR LAMINATED
5602 10 00 ---- Needleloom felt and stitch-bonded fibre kg. 12.5%
fabrics
---- Other felt, not impregnated, coated, covered
or laminated:
5602 21 00 ---- Of wool or fine animal hair kg. 12.5%
5602 29 ---- Of other textile materials :
5602 29 10 ---- For machines other than cotton machinery kg. 12.5%
5602 29 20 ---- Of jute (including blended or union jute), kg. 12.5%
other than for machinery
5602 29 90 ---- Other kg. 12.5%
5602 90 - Other kg. 12.5%
5602 90 10 ---- Of Rubberised coir, needled felt. kg. 12.5%
5602 90 90 ---- Other kg. 12.5%
5603 N ONWOVENS , WHETHER OR NOT IMPREGNATED ,
COATED , COVERED OR LAMINATED
- Of man-made filaments:
5603 11 00 -- Weighing not more than 25 g/m 2 kg. 12.5%
5603 12 00 -- Weighing more than 25 g/m 2 but not more kg. 12.5%
than 70 g/m 2
5603 13 00 -- Weighing more than 70 g/m 2 but not more kg. 12.5%
than 150 g/m 2
5603 14 00 -- Weighing more than 150 g/m 2 kg. 12.5%
- Other :
5603 91 00 -- Weighing not more than 25 g/m 2 kg. 12.5%
5603 92 00 -- Weighing more than 25 g/m 2 but not kg. 12.5%
more than 70 g/m 2

(1) (2) (3) (4)
5603 93 00 -- Weighing more than 70 g/m 2 but not kg. 12.5%
more than 150 g/m 2
5603 94 00 -- Weighing more than 150 g/m 2 kg. 12.5%
5604 R UBBER THREAD AND CORD , TEXTILE COVERED ;
TEXTILE YARN , AND STRIP AND THE LIKE OF
HEADING 5404 OR 5405, IMPREGNATED ,
COATED , COVERED OR SHEATHED WITH RUBBER
OR PLASTICS
5604 10 00 - Rubber thread and cord, textile covered kg. 12.5%
5604 90 00 - Other kg. 12.5%
5605 M ETALLISED YARN , WHETHER OR NOT GIMPED
BEING TEXTILE YARN , OR STRIP OR THE LIKE
OF HEADING 5404 OR 5405, COMBINED WITH
METAL IN THE FORM OF THREAD , STRIP OR
POWDER OR COVERED WITH METAL
5605 00 - Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading
5404 or 5405, combined with metal in the
form of thread, strip or powder or covered
with metal:
5605 00 10 --- Real zari thread (gold) and silver thread kg. 12.5%
combined with textile thread
5605 00 20 --- Imitation zari thread kg. 12.5%
5605 00 90 --- Other kg. 12.5%
5606 G IMPED YARN , AND STRIP AND THE LIKE
OF HEADING 5404 OR 5405, GIMPED ( OTHER
THAN THOSE OF HEADING 5605 AND GIMPED
HORSEHAIR YARN ); CHENILLE YARN ( INCLUDING
FLOCK CHENILLE YARN ); LOOP WALE - YARN
5606 00 - Gimped yarn, and strip and the like of
heading 5404 or 5405, gimped (other
than those of heading 5605 and gimped
horsehair yarn); chenille yarn (including
flock chenille yarn); loop wale-yarn:
5606 00 10 --- Trimmings, of cotton kg. 12.5%
5606 00 20 --- Trimmings, of man-made fibres kg. 12.5%
5606 00 30 --- Trimmings, of zari kg. 12.5%
5606 00 90 --- Other kg. 12.5%
5607 T WINE , CORDAGE , ROPES AND CABLES , WHETHER
OR NOT PLAITED OR BRAIDED AND WHETHER OR
NOT IMPREGNATED , COATED , COVERED OR
SHEATHED WITH RUBBER OR PLASTICS

(1) (2) (3) (4)
- Of sisal or other textile fibres of the
genus Agave:
5607 21 00 -- Binder or baler twine kg. 12.5%
5607 29 00 -- Other kg. 12.5%
5607 30 00 - Of abaca (Manila hemp or Musa textillis kg. 12.5%
Nee) or other hard (leaf) fibres
- Of polyethylene or polypropylene:
5607 41 00 -- Binder or baler twine kg. 12.5%
5607 49 00 -- Other kg. 12.5%
5607 50 - Of other synthetic fibres:
5607 50 10 --- Nylon fish net twine kg. 12.5%
5607 50 20 --- Nylon tyre cord kg. 12.5%
5607 50 30 --- Viscose tyre cord kg. 12.5%
5607 50 40 --- Nylon rope kg. 12.5%
5607 50 90 --- Other kg. 12.5%
5607 90 - Other :
5607 90 10 --- Coir, cordage and ropes, other than of kg. 12.5%
cotton
5607 90 20 --- Cordage, cable, ropes and twine, of cotton kg. 12.5%
5607 90 90 --- Other kg. 12.5%
5608 K NOTTED NETTING OF TWINE , CORDAGE OR ROPE ;
MADE UP FISHING NETS AND OTHER MADE UP
NETS , OF TEXTILE MATERIALS
- Of man-made textile materials:
5608 11 -- Made up fishing nets:
5608 11 10 --- Made up fishing nets of nylon kg. 12.5%
5608 11 90 --- Other kg. 12.5%
5608 19 00 -- Other kg. 12.5%
5608 90 - Other:
5608 90 10 --- Of cotton kg. 12.5%
5608 90 20 --- Of jute kg. 12.5%
5608 90 90 --- Other kg. 12.5%
5609 A RTICLES OF YARN , STRIP OR THE LIKE OF
HEADING 5404 OR 5405, TWINE , CORDAGE ,
ROPE OR CABLES , NOT ELSEWHERE SPECIFIED
OR INCLUDED
5609 00 - Articles of yarn, strip or the like of heading
5404 or 5405, twine, cordage, rope or cables,
not elsewhere specified or included:
5609 00 10 --- Products of coir kg. 12.5%
5609 00 20 --- Articles made up of cotton yarn kg. 12.5%
5609 00 30 --- Articles made up of jute kg. 12.5%
5609 00 90 --- Other kg. 12.5%
CHAPTER 57
Carpets and other textile floor coverings
NOTES
1. For the purposes of this Chapter, the term carpets and other textile floor coverings means floor
coverings in which textile materials serve as the exposed surface of the article when in use and includes
articles having the characteristics of textile floor coverings but intended for use for other purposes.
2. This Chapter does not cover floor covering underlays.
3. *Omitted

(1) (2) (3) (4)
5701 C ARPETS AND OTHER TEXTILE FLOOR COVERINGS ,
KNOTTED , WHETHER OR NOT MADE UP
5701 10 00 - Of wool or fine animal hair m2 12.5%
5701 90 - Of other textile materials:
5701 90 10 --- Of cotton m2 12.5%
5701 90 20 --- Of coir including geo textile m2 12.5%
5701 90 90 --- Other m2 12.5%
WOVEN , NOT TUFTED OR FLOCKED , WHETHER OR NOT
MADE UP , INCLUDING K ELEM , S CHUMACKS ,
K ARAMANIE AND SIMILAR HAND - WOVEN RUGS
5702 10 00 - Kelem, Schumacks, Karamanie and m2 12.5%
similar hand-woven rugs
5702 20 - Floor coverings of coconut fibres (coir):
5702 20 10 --- Coir matting, woven m2 12.5%
5702 20 20 --- Coir carpets and other rugs m2 12.5%
5702 20 90 --- Other m2 12.5%
- Other, of pile construction, not made up:
5702 31 -- Of wool or fine animal hair:
5702 31 10 --- Carpets m2 12.5%
5702 31 20 --- Druggets m2 12.5%
5702 31 30 --- Mats and matting m2 12.5%
5702 31 40 --- Carpeting, floor rugs and the like m2 12.5%
5702 31 90 --- Other m2 12.5%
5702 32 -- Of man-made textile material:
5702 32 10 --- Carpets, carpeting and rugs and the like m2 12.5%
5702 32 90 --- Other m2 12.5%
5702 39 -- Of other textile materials:
*Note 3 Omitted vide Notifn. No.19/2005, dt. 5.5.2005


(1) (2) (3) (4)
5702 39 10 --- Carpets and other floor coverings m2 12.5%
other than durries of cotton
5702 39 20 --- Carpets and other floor coverings, of silk m2 12.5%
- Other, of pile construction, made up:
5702 41 10 --- Carpets m2 12.5%
5702 41 20 --- Druggets m2 12.5%
5702 41 40 --- Other m2 12.5%
5702 42 -- Of man made textile materials:
5702 42 10 --- Carpets, carpeting and rugs m2 12.5%
5702 42 20 --- Mats and mattings m2 12.5%
5702 42 30 --- Carpets, rugs and mats of Handloom m2 12.5%
5702 42 90 --- Other m2 12.5%
5702 49 10 --- Carpets and other floor coverings other m2 12.5%
than durries of cotton
5702 49 90 --- Other m2 12.5%
5702 50 - Other, not of pile construction, not made up:
--- Of man-made textile materials:
5702 50 21 ---- Carpets, Carpeting and rugs m2 12.5%
5702 50 22 ---- Mats and matting m2 12.5%
5702 50 29 --- Other m2 12.5%
--- Of other textile materials:
5702 50 31 ---- Carpets and other floor coverings, of m2 12.5%
cotton other than durries
5702 50 32 ---- Carpets and other floor coverings, of silk m2 12.5%
5702 50 33 ---- Place mat and other similar goods m2 12.5%
5702 50 39 ---- Other m2 12.5%
- Other, not of pile construction, made up:
5702 91 10 --- Carpets m2 12.5%
5702 91 20 --- Druggets m2 12.5%
5702 91 40 --- Other m2 12.5%
5702 92 -- Of man-made textile materials:
5702 92 20 --- Mats and mattings m2 12.5%
5702 92 90 --- Other m2 12.5%
5702 99 10 --- Carpets and other floor coverings, of cotton m2 12.5%
other than durries

(1) (2) (3) (4)
5702 99 90 --- Other m2 12.5%
TUFTED , WHETHER OR NOT MADE UP
5703 10 - Of wool or fine animal hair:
5703 10 10 --- Carpets m2 12.5%
5703 10 90 --- Other m2 12.5%
5703 20 - Of nylon or other polyamides:
5703 20 20 --- 100% polyamide tufted velour, cut pile or m2 12.5%
loop pile carpet mats with jute, rubber latex
or PU foam backing
5703 20 90 --- Other m2 12.5%
5703 30 - Of other man-made textile materials:
5703 30 20 --- 100% polypropylene carpet mats with jute, m2 12.5%
rubber, latex or PU foam backing
5703 30 90 --- Other m2 12.5%
5703 90 10 --- Carpets and other floor coverings, of m2 12.5%
cotton, other than durries
5703 90 20 --- Carpets and floor coverings of Coir m2 12.5%
5703 90 90 --- Other m2 12.5%
OF FELT , NOT TUFTED OR FLOCKED , WHETHER OR
NOT MADE UP
5704 10 00 - Tiles, having a maximum surface area of m2 12.5%
2
0.3 m
5704 90 - Other:
5704 90 10 --- Cotton m2 12.5%
5704 90 20 --- woollen, other than artware m2 12.5%
5704 90 90 --- Other m2 12.5%
5705 O THER CARPETS AND OTHER TEXTILE FLOOR COVERINGS , WHETHER OR NOT MADE UP
5705 00 - Other carpets and other textile floor coverings,
whether or not made up:
--- Carpets:
5705 00 11 ---- Of silk m2 12.5%
5705 00 19 ---- Other m2 12.5%
--- Durries:
5705 00 21 ---- Durries cotton m2 12.5%
5705 00 22 ---- Durries of man-made fibres m2 12.5%
5705 00 23 ---- Durries of wool m2 12.5%
5705 00 24 ---- Cotton Durries of handloom (including Chindi m2 12.5%
Durries, Cotton Chenille Durries, Rag Rug Durrie,

(1) (2) (3) (4)
Printed Durries, Druggets)
5705 00 29 ---- Other m2 12.5%
--- Of jute:
5705 00 31 ---- Of blended jute m2 12.5%
5705 00 32 ---- Of coir jute m2 12.5%
5705 00 39 ---- Other m2 12.5%
--- Carpets, carpeting, rugs, mats and mattings:
5705 00 41 ---- knitted m2 12.5%
5705 00 42 ---- Mats and mattings including Bath Mats, where m2 12.5%
cotton predominates by weight, of Handloom,
Cotton Rugs of Handloom
5705 00 49 ---- Other m2 12.5%
5705 00 90 --- Other m2 12.5%
CHAPTER 58
Special woven fabrics; tufted textile fabrics; lace; tapestries;
trimmings; embroidery
NOTES
1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated,
coated, covered or laminated, or to other goods of Chapter 59.
2. Heading 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which
stage they have no pile standing up.
3. For the purposes of heading 5803, gauze means a fabric with a warp composed wholly or in part
of standing or ground threads and crossing or doup threads which cross the standing or ground threads
making a half turn, a complete turn or more to form loops through which weft threads pass.
4. Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.
5. For the purposes of heading 5806, the expression narrow woven fabrics means:
(a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces,
provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 5808.
6. In heading 5810, the expression embroidery means, inter alia, embroidery with metal or glass
thread on a visible ground of textile fabric, and sewn appliqu work of sequins, beads or ornamental motifs of
textile or other materials. The heading does not apply to needlework tapestry (heading 5805).
7. In addition to the products of heading 5809, this Chapter also includes articles made of metal thread
and of a kind used in apparel, as furnishing fabrics or for similar purposes.
8.In relation to fabrics falling under this Chapter, bleaching, mercerizing, dyeing, printing, waterproofing,
shrink-proofing, tentering, heat-setting, crease resistant, organdie processing or* any other process or any
one or more of these processes shall amount to manufacture.

(1) (2) (3) (4)
5801 W OVEN PILE FABRICS AND CHENILLE FABRICS , OTHER
THAN FABRICS OF HEADING 5802 OR 5806
5801 10 00 - Of wool or fine animal hair m2 12.5%
- Of cotton:
5801 21 00 -- Uncut weft pile fabrics m2 12.5%
5801 22 -- Cut corduroy:
5801 22 10 --- Solely of cotton m2 12.5%
5801 22 90 --- Other m2 12.5%
*Vide Notifn. No.19/2005, dt. 5.5.2005


(1) (2) (3) (4)
5801 23 00 -- Other weft pile fabrics m2 12.5%
5801 24 00 Omitted
5801 25 00 Omitted
5801 26 00 -- Chenille fabrics m2 12.5%
5801 27 -- Warp pile fabrics:
5801 27 10 --- Warp pile fabrics, "epingle (uncut) m2 12.5%
5801 27 20 --- Warp pile fabrics, cut m2 12.5%
5801 27 90 --- Other m2 12.5%
- Of man-made fibres:
5801 31 00 -- Uncut weft pile fabrics m2 12.5%
5801 32 00 -- Cut corduroy m2 12.5%
5801 33 00 -- Other weft pile fabrics m2 12.5%
5801 34 Omitted
5801 34 10 Omitted
5801 34 90 Omitted
5801 35 00 Omitted
5801 36 -- Chenille fabrics:
5801 36 10 --- Carduroys m2 12.5%
5801 36 90 --- Other m2 12.5%
5801 37 -- Warp pile fabrics:
5801 37 10 --- Warp pile fabrics, uncut m2 12.5%
5801 37 20 --- Warp pile fabrics, cut m2 12.5%
5801 37 90 --- Other m2 12.5%
5801 90 10 --- Pile fabrics and chenille fabrics of silk m2 12.5%
containing more than 50% by weight of
silk, but not containing wool or hair
5801 90 90 --- Pile fabrics and chenille fabrics not m2 12.5%
5802 TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER
THAN NARROW FABRICS OF HEADING 5806; TUFTED TEXTILE
FABRICS , OTHER THAN PRODUCTS OF HEADING 5703
- Terry towelling and similar woven terry
fabrics, of cotton:
5802 11 00 -- Unbleached m2 12.5%
5802 19 -- Other:
5802 19 10 --- Bleached m2 12.5%
5802 19 20 --- Piece dyed m2 12.5%
5802 19 30 --- Yarn dyed m2 12.5%
5802 19 40 --- Printed m2 12.5%
5802 19 50 --- Of Handloom m2 12.5%
5802 19 90 --- Other m2 12.5%
5802 20 00 - Terry towelling and similar woven terry m2 12.5%

(1) (2) (3) (4)
fabrics, of other textile materials
5802 30 00 - Tufted textile fabrics m2 12.5%
5803 G AUZE , OTHER THAN NARROW FABRICS OF
HEADING 5806
5803 00 - Gauze, other than narrow fabrics of heading 5806
:
--- Of cotton:
5803 00 11 ---- Unbleached m2 12.5%
5803 00 12 ---- Bleached m2 12.5%
5803 00 13 ---- Piece dyed m2 12.5%
5803 00 14 ---- Yarn dyed m2 12.5%
5803 00 15 ---- Printed m2 12.5%
5803 00 19 ---- Other m2 12.5%
5803 00 91 ---- Of silk or silk waste m2 12.5%
5803 00 92 ---- Of synthetic fiber m2 12.5%
5803 00 93 ---- Of artificial fibre m2 12.5%
5803 00 99 ---- Other m2 12.5%
5804 T ULLES AND OTHER NET FABRICS , NOT INCLUDING WOVEN ,
KNITTED OR CROCHETED FABRICS ; LACE IN THE PIECE , IN
STRIPS OR IN MOTIFS , OTHER THAN FABRICS OF HEADINGS
6002 TO 6006
5804 10 - Tulles and other net fabrics:
5804 10 10 --- Of cotton kg. 12.5%
5804 10 90 --- Other kg. 12.5%
- Mechanically made lace:
5804 21 00 -- Of man-made fibres kg. 12.5%
5804 29 10 --- Of cotton kg. 12.5%
5804 29 90 --- Other kg. 12.5%
5804 30 00 - Hand-made lace kg. Nil
5805 H AND -WOVEN TAPESTRIES OF THE TYPE GOBELINS, FLANDERS ,
AUBUSSON , BEAUVAIS AND THE LIKE , AND NEEDLE - WORKED
TAPESTRIES ( FOR EXAMPLE , PETIT POINT , CROSS STITCH ),
WHETHER OR NOT MADE UP
5805 00 - Hand-woven tapestries of the type gobelins,
flanders, aubusson, beauvais and the like, and
needle-worked tapestries (for example, petit point,
cross stitch), whether or not made up:
5805 00 10 --- Tapestries hand made or needle worked by kg. 6%
hand, of cotton
5805 00 20 --- Tapestries of jute kg. 6%
5805 00 90 --- Other kg. 6%
5806 N ARROW WOVEN FABRICS OTHER THAN GOODS OF HEADING

(1) (2) (3) (4)
5807; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT

ASSEMBLED BY MEANS OF AN ADHESIVE ( BOLDUCS )
5806 10 00 - Woven pile fabrics (including terry towelling kg. 12.5%
and similar terry fabrics) and chenille fabrics
5806 20 00 - Other woven fabrics, containing by weight kg. 12.5%
5% or more of elastomeric yarn or rubber
thread
- Other woven fabrics:
5806 31 -- Of cotton:
5806 31 10 --- Typewriter ribbon cloth kg. 12.5%
5806 31 20 --- Newar cotton kg. 12.5%
5806 31 90 --- Other kg. 12.5%
5806 39 10 --- Goat hair puttis tape kg. 12.5%
5806 39 20 --- Jute webbing kg. 12.5%
5806 39 30 --- Other narrow fabrics of jute kg. 12.5%
5806 39 90 --- Other kg. 12.5%
5806 40 00 - Fabrics consisting of warp without weft kg. 12.5%
assembled by means of an adhesive (bolducs)
5807 L A B E L S , B A D G E S A N D S I M I L A R A RT I C L E S O F T E X T I L E
MATERIALS , IN THE PIECE , IN STRIPS OR CUT TO SHAPE OR
SIZE , NOT EMBROIDERED
5807 10 - Woven:
5807 10 10 --- Of cotton kg. 6%
5807 10 20 --- Of man-made fibre kg. 6%
5807 10 90 --- Other kg. 6%
5807 90 - Other:
5807 90 10 --- Felt or non-woven kg. 6%
5807 90 90 --- Other kg. 6%
5808 B RAIDS IN THE PIECE ; ORNAMENTAL TRIMMINGS IN THE PIECE ,
W I T H O U T E M B R O I D E RY , O T H E R T H A N K N I T T E D O R
CROCHETED ; TASSELS , POMPONS AND SIMILAR ARTICLES
5808 10 - Braids, in the piece:
5808 10 10 --- Of cotton kg. 12.5%
5808 10 90 --- Other kg. 12.5%
5808 90 - Other:
5808 90 10 --- Tapes, ornamental or cotton kg. 12.5%
5808 90 20 --- Hair band of narrow fabrics kg. 12.5%
5808 90 30 --- Other braids kg. 12.5%
5808 90 40 --- Ribbons of rayon with ornamental trimmings kg. 12.5%
5808 90 50 --- Saree falls, borders (other than zari), frings kg. 12.5%
of cotton

(1) (2) (3) (4)
5808 90 60 --- Saree falls, borders (other than zari), frings kg. 12.5%
of man-made fibre
5808 90 90 --- Other kg. 12.5%
5809 W OVEN FABRICS OF METAL THREAD AND WOVEN
FABRICS OF METALLISED YARN OF HEADING 5605,
OF A KIND USED IN APPAREL , AS FURNISHING FABRICS
OR FOR SIMILAR PURPOSES, NOT ELSEWHERE
5809 00 - Woven fabrics of metal thread and woven
fabrics of metallised yarn of heading 5605,
of a kind used in apparel, as furnishing
fabrics or for similar purposes, not
5809 00 10 --- Zari border kg. 12.5%
5809 00 90 --- Other kg. 12.5%
5810 E MBROIDERY IN THE PIECE , IN STRIPS OR IN MOTIFS
5810 10 00 - Embroidery without visible ground kg. 12.5%
- Other embroidery:
5810 91 00 -- Of cotton kg. 12.5%
5810 92 -- Of man-made fibres :
5810 92 10 --- Embroidered badges, motifs and the like kg. 12.5%
5810 92 90 --- Other kg. 12.5%
5810 99 00 -- Of other textile materials kg. 12.5%
5 8 11 Q U I LT E D T E X T I L E P R O D U C T S I N T H E P I E C E ,
COMPOSED OF ONE OR MORE LAYERS OF TEXTILE
MATERIALS ASSEMBLED WITH PADDING BY STITCHING
O R O T H E RW I S E , O T H E R T H A N E M B R O I D E RY O F
HEADING 5810
5811 00 - Q u i l t e d t e x t i l e p ro d u c t s i n t h e p i e c e ,
composed of one or more layers of textile
materials assembled with padding by
stitching or otherwise, other than
embroidery of heading 5810:
2
5811 00 10 --- Kantha (multilayer stitched textile fabrics m 12.5%
in piece used for bedding, mattress pads or
clothing)
5811 00 20 --- Quilted wadding m2 12.5%
5811 00 90 --- Other m2 12.5%
CHAPTER 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial
use
NOTES
1. Except where the context otherwise requires, for the purposes of this Chapter, the expression textile
fabrics applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and
ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to
6006.
2. Heading 5903 applies to:
(a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight
per square metre and whatever the nature of the plastic material (compact or cellular), other than:
(1) fabrics in which the impregnation, coating or covering cannot be seen with the naked
eye (usually Chapters 50 to 55, Chapter 58 or 60); for the purpose of this provision, no account
should be taken of any resulting change of colour;
(2) products which cannot, without fracturing, be bent manually around a cylinder of a
diameter of 7 mm, at a temperature between 15oC and 30oC (usually Chapter 39);
(3) products in which the textile fabric is either completely embedded in plastics or entirely
coated or covered on both sides with such material, provided that such coating or covering can be
seen with the naked eye with no account being taken of any resulting change of colour (Chapter
39);
(4) fabrics partially coated or partially covered with plastics and bearing designs resulting from
these treatments (usually Chapters 50 to 55, Chapter 58 or 60);
(5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile
fabric is present merely for reinforcing purposes (Chapter 39); or
(6) textile products of heading 5811;
(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with
plastics, of heading 5604.
3. For the purposes of heading 5905, the expression textile wall coverings applies to products in
rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface
which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly
on a backing of paper (heading 4814) or on a textile backing (generally heading 5907).
4. For the purposes of heading 5906, the expression rubberised textile fabrics means:
(a) textile fabrics impregnated, coated, covered or laminated with rubber:
(i) weighing not more than 1,500 g/m2; or
(ii) weighing more than 1,500 g/m2 and containing more than 50% by weight of textile
material;
(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with
rubber, of heading 5604; and
(c) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their
weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber combined with textile
fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of
heading 5811.
5. Heading 5907 does not apply to:
(a) fabrics in which impregnation, coating or covering cannot be seen with the naked eye
(usually Chapters 50 to 55, Chapter 58 or 60); for the purpose of this provision, no account should be
taken of any resulting change of colour;
(b) fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-
cloths or the like);
(c) fabrics partially covered with flock, dust, powdered cork or the like and bearing designs
resulting from these treatments; however, imitation pile fabrics remain classified in this heading;
(d) fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) wood veneered on a backing of textile fabrics (heading 4408);
(f) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805);
(g) agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or
(h) metal foil on a backing of textile fabrics (generally section XIV or XV).
6. Heading 5910 does not apply to:
(a) transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
(b) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or
laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed
with rubber (heading 4010).
7. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
(a) textile products in the piece, cut to length or simply cut to rectangular (including square)
shape (other than those having the character of the products of headings 5908 to 5910), the following
only:
(i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber,
leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for
other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for
covering weaving spindles (weaving beams);
(ii) bolting cloth;
(iii) straining cloth of a kind used in oil presses or the like, of textile material or of human
hair;
(iv) flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated
or coated, of a kind used in machinery or for other technical purposes;
(v) textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) cords, braids and the like, whether or not coated, impregnated or reinforced with metal,
of a kind used in industry as packing or lubricating materials;
(b) textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes
[for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper
making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing
discs and other machinery parts].

(1) (2) (3) (4)
5901 TEXTILE FA B R I C S C O AT E D WITH GUM OR
AMYLACEOUS SUBSTANCES , OF A KIND USED FOR THE
OUTER COVERS OF BOOKS OR THE LIKE ; TRACING
CLOTH ; PREPARED PAINTING CANVAS ; BUCKRAM AND
SIMILAR STIFFENED TEXTILE FABRICS OF A KIND USED
FOR HAT FOUNDATIONS
5901 10 - Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers
of books or the like:
5901 10 10 --- Of cotton m2 12.5%
5901 10 20 --- Prepared painting canvas m2 12.5%
5901 10 90 --- Other m2 12.5%
5901 90 - Other:
5901 90 10 --- Tracing cloth of cotton m2 12.5%
5901 90 20 --- Varnished cambric fabrics (Empire fabrics) m2 12.5%
tapes
5901 90 90 --- Other m2 12.5%
5902 T YRE CORD FABRIC OF HIGH TENACITY YARN OF
NYLON OR OTHER POLYAMIDES , POLYESTERS OR
VISCOSE RAYON
5902 10 10 --- Impregnated with rubber m2 12.5%
5902 10 90 --- Other m2 12.5%
5902 20 - Of polyesters:
5902 20 90 --- Other m2 12.5%
5902 90 - Other:
5902 90 90 --- Other m2 12.5%
5903 T EXTILE FABRICS , IMPREGNATED , COATED , COVERED
OR LAMINATED WITH PLASTICS , OTHER THAN THOSE
OF HEADING 5902
5903 10 - With polyvinyl chloride:
5903 10 10 --- Imitation leather fabrics of cotton m2 12.5%
5903 10 90 --- Other m2 12.5%

(1) (2) (3) (4)
5903 20 - With polyurethane:

5903 20 10 --- Imitation leather fabrics, of cotton m2 12.5%
5903 20 90 --- Other m2 12.5%
5903 90 - Other:
5903 90 10 --- Of cotton m2 12.5%
5903 90 20 --- Polyethylene laminated jute fabrics m2 12.5%
5903 90 90 --- Other m2 12.5%
5904 LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR
COVERINGS CONSISTING OF A COATING OR COVERING APPLIED
ON A TEXTILE BACKING , WHETHER OR NOT CUT TO SHAPE
5904 10 00 - Linoleum m2 12.5%
5904 90 - Other:
5904 90 10 --- Floor coverings with jute base m2 12.5%
5904 90 90 --- Other m2 12.5%
5905 T EXTILE WALL COVERINGS
5905 00 - Textile wall coverings:
5905 00 10 --- Fixed on the backing of any material kg. 12.5%
5905 00 90 --- Other kg. 12.5%
5906 R U B B E R I S E D TEXTILE FA B R I C S , O T H E R THAN THOSE OF
HEADING 5902
5906 10 00 - Adhesive tape of a width not exceeding kg. 12.5%
20 cm
- Other:
5906 91 -- Knitted or crocheted:
5906 91 10 --- Of cotton kg. 12.5%
5906 91 90 --- Of other textile materials kg. 12.5%
5906 99 -- Other:
5906 99 10 --- Insulating tape, electrical of cotton kg. 12.5%
5906 99 20 --- Rubberised cotton fabrics, other than kg. 12.5%
knitted or crocheted
5906 99 90 --- Other kg. 12.5%
5907 T EXTILE FABRICS OTHERWISE IMPREGNATED , COATED OR
COVERED ; PAINTED CANVAS BEING THEATRICAL SCENERY ,
STUDIO BACK - CLOTHS OR THE LIKE
5907 00 - Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery,
studio back-cloths or the like:
--- F a b r i c s c o v e re d p a r t i a l l y o r f u l l y w i t h t e x t i l e
f l o c k s , o r w i t h p re p a r a t i o n c o n t a i n i n g t e x t i l e
flocks:
5907 00 11 ---- On the base fabrics of cotton m2 12.5%
5907 00 12 ---- On the base fabrics of man-made textile m2 12.5%
material

(1) (2) (3) (4)
5907 00 19 ---- On base fabrics of other textile materials m2 12.5%
- Other:
5907 00 91 ---- Cotton fabrics coated or impregnated with m2 12.5%
oil or preparations with basis of drying oil
5907 00 92 ---- Other textile fabrics coated or impregnated m2 12.5%
with oil or oil preparations
5907 00 93 ---- Jute fabrics otherwise impregnated or coated m2 12.5%
5907 00 99 ---- Other m2 12.5%
5908 T EXTILE WICKS , WOVEN , PLAITED OR KNITTED , FOR LAMPS ,
STOVES , LIGHTERS , CANDLES OR THE LIKE ; INCANDESCENT
GAS MANTLES AND TUBULAR KNITTED GAS MANTLE FABRIC
THEREFOR , WHETHER OR NOT IMPREGNATED
5908 00 - Textile wicks, woven, plaited or knitted, for lamps,
stoves, lighters, candles or the like; incandescent
gas mantles and tubular knitted gas mantle fabric
therefor, whether or not impregnated:
5908 00 10 --- Wicks and gas mantle fabrics, of cotton kg. 12.5%
5908 00 20 --- Gas mantles of rayon kg. 12.5%
5908 00 90 --- Other kg. 12.5%
5909 - T EXTILE HOSE PIPING AND SIMILAR TEXTILE TUBING , WITH
OR WITHOUT LINING , ARMOUR OR ACCESSORIES OF OTHER
MATERIALS
5909 00 - Textile hose piping and similar textile tubing, with
or without lining, armour or accessories of other
materials:
5909 00 10 --- Of cotton kg. 12.5%
5909 00 20 --- Of man-made fibre kg. 12.5%
5910 T RANSMISSION OR CONVEYOR BELTS OR BELTING , OF TEXTILE
M AT E R I A L , W H E T H E R O R N O T I M P R E G N AT E D , C O AT E D ,
COVERED OR LAMINATED WITH PLASTICS , OR REINFORCED
WITH METAL OR OTHER MATERIAL
5910 00 - Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated,
covered or laminated with plastics, or reinforced
with metal or other material:
5910 00 10 --- Cotton canvas ply belting kg. 12.5%
5910 00 20 --- Rubberised cotton belting kg. 12.5%
5910 00 30 --- Other transmission, conveyer or elevator kg. 12.5%
belts or belting of cotton
5910 00 40 --- Hair belting kg. 12.5%
5910 00 50 --- Flax canvas ply belting kg. 12.5%
5910 00 60 --- Fibre belt conveyor kg. 12.5%
5910 00 90 --- Other kg. 12.5%

(1) (2) (3) (4)
5 9 11 T EXTILE PRODUCTS AND ARTICLES , FOR TECHNICAL

USES , SPECIFIED IN N OTE 7 TO THIS C HAPTER
5911 10 00 - Textile fabrics, felt and felt-lined woven kg. 12.5%
fabrics, coated, covered or laminated with rubber, leather
or other material, of a kind used for card clothing, and
similar fabrics of a kind used for other technical purposes,
including narrow fabrics made of velvet impregnated with
rubber, for covering
weaving spindles (weaving beams)
2
5911 20 00 - Bolting cloth, whether or not made up m 12.5%
- Textile fabrics and felts, endless or fitted with linking
devices, of a kind used in paper-making or similar
machines (for example, for pulp or asbestos-cement):
5911 31 -- Weighing less than 650 g/m 2 :
5911 31 10 --- Felt for cotton textile industries, woven kg. 12.5%
5911 31 20 --- Woven textiles felt, whether or not kg. 12.5%
impregnated or coated, of a kind commonly
used in other machines
5911 31 30 --- Cotton fabrics and articles used in kg. 12.5%
machinery and plant
5911 31 40 --- Jute fabrics and articles used in machinery kg. 12.5%
or plant
5911 31 50 --- Textile fabrics of metalised yarn of a kind kg. 12.5%
commonly used in paper making or other
machinery
5911 31 90 --- Other kg. 12.5%
5911 32 -- Weighing 650 g/m 2 or more:
5911 32 10 --- Felt for cotton textile industries, woven kg. 12.5%
5911 32 20 --- Woven textiles felt, whether or not kg. 12.5%
impregnated or coated, of a kind commonly
used in other machines
5911 32 30 --- Cotton fabrics and articles used in kg. 12.5%
machinery and plant
5911 32 40 --- Jute fabrics and articles used in machinery kg. 12.5%
or plant
5911 32 50 --- Textile fabrics of metalised yarn of a kind kg. 12.5%
commonly used in paper making or other
machinery
5911 32 90 --- Other kg. 12.5%
5911 40 00 - Straining cloth of a kind used in oil presses kg. 12.5%
or the like, including that of human hair
5911 90 - Other:

(1) (2) (3) (4)
5911 90 10 --- Paper makers felt, woven kg. 12.5%
5911 90 20 --- Gaskets, washers, polishing discs and other kg. 12.5%
machinery parts of textile articles
5911 90 90 --- Other kg. 12.5%
CHAPTER 60
Knitted or crocheted fabrics
NOTES
(a) crochet lace of heading 5804;
(b) labels, badges or similar articles, knitted or crocheted, of heading 5807; or
(c) knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However,
knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading
6001.
2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing
fabrics or for similar purposes.
3. Throughout this Schedule, any reference to knitted goods includes a reference to stitch-bonded
goods in which the chain stitches are formed of textile yarn.
4. In relation to fabrics falling under this Chapter, bleaching, mercerizing, dyeing, printing, waterproofing,
shrink-proofing, tentering, heat-setting, crease resistant, organdie processing *or, any other process or any
one or more of these processes shall amount to manufacture.

(1) (2) (3) (4)
6001 P ILE FABRICS , INCLUDING LONG PILE FABRICS AND
TERRY FABRICS , KNITTED OR CROCHETED
6001 10 ---- Long pile fabrics:
6001 10 10 ---- Of cotton kg. 12.5%
6001 10 90 ---- Of other textile materials kg. 12.5%
---- Looped pile fabrics:
6001 21 00 ---- Of cotton kg. 12.5%
6001 29 00 ---- Of other textile materials kg. 12.5%
---- Other:
6001 91 00 ---- Of cotton kg. 12.5%
6001 99 ---- Of other textile materials:
6001 99 90 ---- Other kg. 12.5%
6002 K NITTED OR CROCHETED FABRICS OF A WIDTH NOT

EXCEEDING 30 CM , CONTAINING BY WEIGHT 5% OR
MORE OF ELASTOMERIC YARN OR RUBBER THREAD ,
*Vide Notifn. No. 19/2005 dt. 5.5.2005

(1) (2) (3) (4)
6002 40 00 ---- Containing by weight 5% or more of kg. 12.5%

elastomeric yarn but not containing rubber
thread
6002 90 00 ---- Other kg. 12.5%
6003 K NITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING
30 CM , OTHER THAN THOSE OF HEADING 6001 OR 6002
6003 20 00 ---- Of cotton kg. 12.5%
6003 30 00 ---- Of synthetic fibres kg. 12.5%
6003 40 00 ---- Of artificial fibres kg. 12.5%
6003 90 00 ---- Other kg. 12.5%
6004 K NITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30
CM , CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC
YARN OR RUBBER THREAD , OTHER THAN THOSE OF HEADING
6001
6004 10 00 ---- Containing by weight 5% or more of kg. 12.5%
elastomeric yarn but not containing rubber
thread
6004 90 00 ---- Other kg. 12.5%
6005 W ARP KNIT FABRICS ( INCLUDING THOSE MADE ON GALLOON
KNITTING MACHINES ), OTHER THAN THOSE OF HEADINGS 6001
TO 6004
---- Of cotton:
6005 21 00 ---- Unbleached or bleached kg. 12.5%
6005 22 00 ---- Dyed kg. 12.5%
6005 23 00 ---- Of yarns of different colours kg. 12.5%
6005 24 00 ---- Printed kg. 12.5%
--- Of synthetic fibres :
6005 32 00 ---- Dyed kg. 12.5%
6005 34 00 ---- Printed kg. 12.5%
---- Of artificial fibres :
6005 42 00 ---- Dyed kg. 12.5%
6005 44 00 ---- Printed kg. 12.5%
6005 90 00 ---- Other kg. 12.5%
6006 O THER KNITTED OR CROCHETED FABRICS
---- Of Cotton:
6006 22 00 ---- Dyed kg. 12.5%

(1) (2) (3) (4)
6006 24 00 ---- Printed kg. 12.5%
---- Of synthetic fibres:
6006 32 00 ---- Dyed kg. 12.5%
6006 34 00 ---- Printed kg. 12.5%
---- Of artificial fibres :
6006 42 00 ---- Dyed kg. 12.5%
6006 44 00 ---- Printed kg. 12.5%
6006 90 00 ---- Other kg. 12.5%
CHAPTER 61
Articles of apparel and clothing accessories, knitted or crocheted
NOTES
1. This Chapter applies only to made up knitted or crocheted articles.
(a) goods of heading 6212;
(b) worn clothing or other worn articles of heading 6309; or
(c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6103 and 6104:
(a) the term suit means a set of garments composed of two or three pieces made up, in respect
of their outer surface, in identical fabric and comprising:
(i) one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or
more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in
addition whose front is made from the same fabric as the outer surface of the other components of
the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
(ii) one garment designed to cover the lower part of the body and consisting of trousers,
breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces or bibs.
All of the components of a suit must be of the same fabric construction, colour and composition;
they must also be of the same style and of corresponding or compatible size. However, these components
may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example,
two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part
shall be one pair of trousers or, in the case of womens or girls suits, the skirt or divided skirt, the other
garments being considered separately.
The term suit includes the following sets of garments, whether or not they fulfil all the above
conditions:
(A) morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well
down at the back and striped trousers;
(B) evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively
short at the front, does not close and has narrow skirts cut in at the hips and hanging down
behind;
(C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though
perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) the term ensemble means a set of garments (other than suits and articles of heading 6107,
6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and
comprising:
(i) one garment designed to cover the upper part of the body, with the exception of
pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats
which may also form a second upper garment, and
(ii) one or two different garments, designed to cover the lower part of the body and consisting
of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided
skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and
composition; they also must be of corresponding or compatible size. The term ensemble does not apply to
tract suits or ski suits, of heading 6112.
4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband
or other means of tightening at the bottom of the garment, or garments having an average of less than 10
stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading
6105 does not cover sleeveless garments.
5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of
tightening at the bottom of the garment.
6. For the purpose of heading 6111:
(a) the expression babies garments and clothing accessories means articles for young children
of a body height not exceeding 86 cm.
(b) articles which are, prima facie, classifiable both in heading 6111 and in other headings of this
Chapter are to be classified in heading 6111.
7. For the purposes of heading 6112 ski suits means garments or sets of garments which, by their
general appearance and texture, are identifiable as intended to be worn prinicipally for skiing (cross-country
or alpine). They consist either of:
(a) a ski overall, that is, a one-piece garment designed to cover the upper and the lower parts of
the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or
(b) a ski ensemble, that is, a set of garments composed of two or three pieces, put up for retail
sale and comprising:
(i) one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a
slide fastener (zipper), possibly with a waistcoat in addition, and
(ii) one pair of trousers whether or not extending above waist level, one pair of breeches or
one bib and brace overall.
The ski ensemble may also consist of an overall similar to the one mentioned in paragraph (a) above
and a type of padded, sleeveless jacket worn over the overall.
All the components of a ski ensemble must be made up in a fabric of the same texture, style and
composition whether or not of the same colour; they also must be of corresponding or compatible size.
8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this
Chapter, excluding heading 6111, are to be classified in heading 6113.
9. Garments of this Chapter designed for left over right closure at the front shall be regarded as mens
or boys garments, and those designed for right over left closure at the front as womens or girls garments.
These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or
other of the sexes.
Garments which cannot be identified as either mens or boys garments or as
womens or girls garments are to be classified in the headings covering womens or girls garments.
10. Articles of this Chapter may be made of metal thread.
11. In relation to a product of this Chapter, "brand name" means a brand name, whether registered
or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented
words or any writing which is used in relation to a product, for the purpose of indicating, or so as to
indicate, a connection in the course of trade between the product and some person using such name or
mark with or without any indication of the identity of that person.
12. In relation to a product of this Chapter, affixing a brand name on the product, labelling or
relabelling of its containers or repacking from bulk packs to retail packs or the adoption of any other

(1) (2) (3) (4)
6101 MENS OR BOYS OVERCOATS, CARCOATS,
CAPES , CLOAKS , ANORAKS ( INCLUDING
SKI - JACKETS), WIND - CHEATERS , WIND -
JACKETS AND SIMILAR ARTICLES , KNITTED
OR CROCHETED , OTHER THAN THOSE OF
HEADING 6103
6101 20 00 ---- Of cotton u 12.5%
6101 30 ---- Of man-made fibres:
6101 30 10 ---- Of synthetic fibres u 12.5%
6101 30 20 ---- Of artificial fibres u 12.5%
6101 90 ---- Other:
6101 90 10 ---- Of silk u 12.5%
6101 90 90 ---- Other u 12.5%
6102 WOMENS OR GIRLS OVERCOATS, CAR -COATS,
CAPES , CLOAKS , ANORAKS ( INCLUDING SKI -
JACKETS ), WIND - CHEATERS , WIND - JACKETS
AND SIMILAR ARTICLES , KNITTED OR CROCHETED ,
6102 10 00 ---- Of wool or fine animal hair u 12.5%
6102 20 00 ---- Of cotton u 12.5%
6102 90 ---- Other:
6102 90 10 ---- Of silk u 12.5%
6102 90 90 ---- Other u 12.5%
6103 MENS OR BOYS SUITS, ENSEMBLES , JACKETS,
BLAZERS , TROUSERS , BIB AND BRACE OVERALLS ,

(1) (2) (3) (4)
BREECHES AND SHORTS (OTHER THAN SWIM

WEAR ), KNITTED OR CROCHETED
6103 10 ---- Suits:
6103 10 10 ---- Of silk u 12.5%
6103 10 20 ---- Of cotton u 12.5%
6103 10 90 ---- Other u 12.5%
- Ensembles
6103 22 00 ---- Of cotton u 12.5%
6103 29 10 ---- Of silk u 12.5%
6103 29 90 ---- Other u 12.5%
---- Jackets and blazers:
6103 32 00 ---- Of cotton u 12.5%
6103 39 10 ---- Of silk u 12.5%
6103 39 90 ---- Other u 12.5%
---- Trousers, bib and brace overalls, breeches
and shorts:
6103 42 00 ---- Of cotton u 12.5%
6103 49 10 ---- Of silk u 12.5%
6103 49 90 ---- Other u 12.5%
6104 WOMENS OR GIRLS SUITS, ENSEMBLES,
JACKETS , BLAZERS , DRESSES , SKIRTS , DIVIDED
SKIRTS , TROUSERS , BIB AND BRACE OVERALLS,
BREECHES AND SHORTS ( OTHER THAN SWIM
WEAR ), KNITTED OR CROCHETED
---- Suits:
6104 19 10 ---- Of silk u 12.5%


(1) (2) (3) (4)
6104 19 90 ---- Other u 12.5%
---- Ensembles:
6104 22 00 ---- Of cotton u 12.5%
6104 29 10 ---- Of silk u 12.5%
6104 29 90 ---- Other u 12.5%
6104 32 00 ---- Of cotton u 12.5%
6104 39 10 ---- Of silk u 12.5%
6104 39 90 ---- Other u 12.5%
---- Dresses:
6104 42 00 ---- Of cotton u 12.5%
6104 49 10 ---- Of silk u 12.5%
6104 49 90 ---- Of other fibres u 12.5%
---- Skirts and divided skirts:
6104 52 00 ---- Of cotton u 12.5%
6104 59 10 ---- Of silk u 12.5%
6104 59 90 ---- Of other fibres u 12.5%
and shorts:
6104 62 00 ---- Of cotton u 12.5%
6104 69 10 ---- Of silk u 12.5%
6104 69 90 ---- Other u 12.5%
6105 MENS OR BOYS SHIRTS , KNITTED OR
CROCHETED
6105 10 ---- Of cotton:

(1) (2) (3) (4)
6105 10 10 ---- Shirts, hand crocheted u 12.5%
6105 10 20 ---- Knit shirts (other than T-shirts) and sweat u 12.5%
shirts, other than hand crocheted
6105 10 90 ---- Other u 12.5%
6105 20 10 ----- Of synthetic fibres u 12.5%
6105 20 20 ----- Of artificial fibres u 12.5%
6105 90 10 ---- Of silk u 12.5%
6105 90 90 ---- Other u 12.5%
6106 WOMENS OR GIRLS BLOUSES, SHIRTS AND
SHIRT- BLOUSES , KNITTED OR CROCHETED
6106 10 00 ---- Of cotton u 12.5%
6106 90 10 ---- Of silk u 12.5%
6106 90 90 ---- Other u 12.5%
6107 MENS OR BOYS UNDERPANTS, BRIEFS,
NIGHTSHIRTS , PYJAMAS , BATHROBES , DRESSING
GOWNS AND SIMILAR ARTICLES , KNITTED
OR CROCHETED
---- Underpants and briefs:
6107 11 00 ---- Of cotton u 12.5%
6107 19 10 ---- Of silk u 12.5%
6107 19 90 ---- Other u 12.5%
---- Night shirts and pyjamas:
6107 21 00 ---- Of cotton u 12.5%
6107 29 10 ---- Of silk u 12.5%
6107 29 90 ---- Other u 12.5%
---- Other:
6107 91 ---- Of cotton:
6107 91 10 ---- Gengis (Vests), other than hand crocheted u 12.5%

(1) (2) (3) (4)
6107 91 90 ---- Other u 12.5%
6107 99 10 ---- Of silk u 12.5%
6107 99 90 ---- Other u 12.5%
6108 WOMENS OR GIRLS SLIPS , PETTICOATS , BRIEFS ,
PANTIES , NIGHT DRESSES , PYJAMAS ,
NEGLIGEES , BATHROBES , DRESSING GOWNS
AND SIMILAR ARTICLES , KNITTED OR CROCHETED
---- Slips and petticoats:

6108 19 10 ---- Of silk u 12.5%
6108 19 20 ---- Of cotton u 12.5%
6108 19 90 ---- Of other fibres u 12.5%
---- Briefs and panties:
6108 21 00 ---- Of cotton u 12.5%
6108 29 10 ---- Of silk u 12.5%
6108 29 90 ---- Other u 12.5%
--- Night dresses and pyjamas:
6108 31 00 ---- Of cotton u 12.5%
6108 39 10 ---- Of silk u 12.5%
6108 39 90 ---- Other u 12.5%
---- Other:
6108 91 00 ---- Of cotton u 12.5%
6108 99 10 ---- Of silk u 12.5%
6108 99 90 ---- Of other textile materials u 12.5%

(1) (2) (3) (4)
6109 T-SHIRTS , SINGLETS AND OTHER VESTS, KNITTED
OR CROCHETED
6109 10 00 ---- Of cotton u 12.5%
6109 90 10 ----- Of synthetic fibres u 12.5%
6109 90 20 ----- Of artificial fibres u 12.5%
6109 90 30 ---- Of silk u 12.5%
6109 90 90 ---- Other u 12.5%
6110 JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS
AND SIMILAR ARTICLES , KNITTED OR CROCHETED
---- Of wool or fine animal hair:
6110 11 ---- Of wool:
6110 11 10 ---- Jerseys u 12.5%
6110 11 20 ---- Sweaters and cardigans u 12.5%
6110 11 90 ---- Other u 12.5%
6110 12 00 ---- Of Kashmir (cashmere) goats u 12.5%
6110 19 00 ---- Other u 12.5%
6110 20 00 ---- Of cotton u 12.5%
6111 BABIES GARMENTS AND CLOTHING
ACCESSORIES , KNITTED OR CROCHETED
6111 20 00 ---- Of cotton kg. 12.5%

6111 90 10 ---- Of silk kg. 12.5%
6111 90 90 ---- Other kg. 12.5%
6112 TRACK SUITS, SKI SUITS AND SWIMWEAR,
KNITTED OR CROCHETED
---- Track suits:

6112 11 00 ---- Of cotton u 12.5%
6112 19 10 ---- Of silk u 12.5%
6112 19 90 ---- Other u 12.5%
6112 20 ---- Ski suits:

(1) (2) (3) (4)
6112 20 10 ---- Of silk kg. 12.5%
6112 20 30 ---- Of cotton kg. 12.5%
6112 20 90 ---- Other kg. 12.5%
---- Mens or boys swimwear:
6112 39 10 ---- Of silk u 12.5%
6112 39 90 ---- Other u 12.5%
--- Womens or girls swimwear:
6112 41 00 ---- Of synthetic fibre u 12.5%
6112 49 10 ---- Of silk u 12.5%
6112 49 90 ---- Other u 12.5%
6113 00 00 GARMENTS , MADE UP OF KNITTED OR kg. 12.5%
CROCHETED FABRICS OF HEADING 5903,
5906 OR 5907
6114 OTHER GARMENTS, KNITTED OR CROCHETED
6114 20 00 ---- Of cotton kg. 12.5%
6114 90 10 ---- Of silk kg. 12.5%
6114 90 90 ---- Other kg. 12.5%
6115 PANTY HOSE , TIGHTS, STOCKINGS , SOCKS AND
OTHER HOSIERY, INCLUDING GRADUATED COMPRESSION
HOSIERY ( FOR EXAMPLE , STOCKINGS FOR
VARICOSE VEINS ) AND FOOTWEAR WITHOUT
APPLIED SOLES , KNITTED OR CROCHETED
6115 10 00 - Graduated compression hosiery (for example, u 12.5%

stockings for varicose veins)
6115 21 -- Other Panty hose and tights:
6115 21 00 ---- Of synthetic fibres, u 12.5%
measuring per single yarn
less than 67 decitex
6115 22 00 ---- Of synthetic fibres measuring u 12.5%
per single yarn 67 decitex or more

(1) (2) (3) (4)
6115 29 10 ---- Of silk u 12.5%
6115 29 90 ---- Other u 12.5%
6115 30 00 - Other women's full-length or knee-length hosiery, u 12.5%
measuring per single yarn less than 67 decitex
6115 94 00 ---- Of wool or fine animal hair pa 12.5%
6115 95 00 ---- Of cotton pa 12.5%
6115 96 00 ---- Of synthetic fibres pa 12.5%
6115 99 10 ---- Of artificial fibres pa 12.5%
6115 99 90 ---- Other pa 12.5%
6116 G LOVES , MITTENS AND MITTS , KNITTED
OR CROCHETED
6116 10 00 ---- Impregnated, coated or pa 12.5%

covered with plastics or
rubber
---- Other:
6116 91 00 ---- Of wool or fine animal hair pa 12.5%
6616 92 00 ---- Of cotton pa 12.5%
6116 93 00 ---- Of synthetic fibres pa 12.5%
6116 99 10 ---- Of artificial fibres pa 12.5%
6116 99 90 ---- Other pa 12.5%
6117 OTHER MADE UP CLOTHING ACCESSORIES,
KNITTED OR CROCHETED ; KNITTED OR CROCHETED
PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES
6117 10 ---- Shawls, scarves, mufflers, mantillas,

veils and the like:
6117 10 10 ---- Of silk u 12.5%
6117 10 20 ---- Of wool u 12.5%
6117 10 30 ---- Of cotton u 12.5%
6117 10 40 ---- Of man-made fibres u 12.5%
6117 10 90 ---- Other u 12.5%
6117 80 ---- Other accessories:
6117 80 10 ---- Of silk u 12.5%
6117 80 20 ---- Of wool u 12.5%
6117 80 30 ---- Of cotton u 12.5%
6117 80 90 ---- Other u 12.5%
6117 90 00 ---- Parts kg. 12.5%
Tariff value in respect of articles of apparel, whether or not knitted or crocheted, all sort, falling
under sub-heading No. 6101.00 or 6201.00 .
In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944
(1 of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 8/2001-Central Excise (N.T.), dated the 1st March, 2001[G.S.R. 142 (E) dated
the 1st March, 2001], except as respects things done or omitted to be done before such supersession, the
Central Government, hereby fixes tariff value in respect of articles of apparel, whether or not knitted or
crocheted, all sorts, falling under sub-heading No. 6101.00 or 6201.00 of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986), at the rate of 30% of the retail sale price that is declared or required
to be declared on the retail packages under the provisions of the Legal Meterology Act, 2009 (1 of 2010) or
the rules made thereunder or under any other law for the time being in force.
'Provided that where goods bearing the brand name of another person are cleared in the course of sale
by a manufacture to such person and the retail sale price is not affixed on the goods, the transaction value of
such goods shall be deemed to be the tariff value.'
Illustration:
If a manufacturer X clears goods bearing a brand name "ABC to Y, who is the brand name owner on
sale basis at the transaction value of Rs.200/- per garment, duty at the rate of 10% would be chargeable on
Rs. 200/- which is the deemed tariff value';
Explanation :- For the purposes of this notification the 'transaction value' shall have the meaning
assigned to it under section 4 of the Central Excise Act, 1944 ( 1 of 1944).
Explanation. - For the purposes of this notification, "retail sale price" means the maximum price at which the
excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or
delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such
sale.
2. This notification shall come into force on the 1st day of May, 2001.
[Notfn. No. 20/01-CE dt.30.4.01 (NT) as amended by 7/02 (NT)-CE. dt. 1.3.2002, 12 /11(NT)-CE., dt.
24.3.2011, 17/12(NT)-CE., dt. 17.3.2012]
Exemptions to the operation of the said rule 9 every job worker, who undertakes job work in
respect of final products falling under Chapter 61, 62 or 63 of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986)
In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002 (herein-
after referred to as the said rules), the Central Board of Excise and Customs, hereby exempts from the
operation of the said rule 9 every job worker, who undertakes job work in respect of final products falling
under Chapter 61, 62 or 63 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf
of any other person who shall pay the duty or duties of excise leviable on the said goods, under sub- rule (1A)
of rule 4 and comply with all procedural formalities and discharge all liabilities under the Central Excise Act,
1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said
other person;
Provided that the above exemption shall not apply to the job worker who may be authorised to pay the
duty of excise leviable on such final products manufactured by him on behalf of such other person in
accordance with the proviso to sub rule (1A) of rule 4.
Explanation. - For the purposes of this proviso, the expression "job worker" shall have the meaning assigned
to it in rule sub rule (1A) of rule 4.
[Notfn. No. 13/11-C.E., dated 1.3.2011]

Exemptions to goods falling under various chapters:
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,1944
hereby exempts all goods bearing a brand name or sold under a brand name and falling under chapter 61,62
or 63( except 6309 and 6310) of the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986), from
the whole of the duty of excise leviable thereon, when goods, on which appropriate duties of excise have
been paid, are returned or brought back to any registered premises or factory of the same manufacturer or
brand owner and cleared therefrom after being re-made, re-conditioned, re-packed or subjected to any other
process ;
Provided that the exemption contained in this notification shall apply subject to the following con-
ditions, namely:-
(i) no Cenvat credit of the duty paid on such returned goods is taken under the provisions of
rule 16 of the Central Excise Rules,2002;
(ii) an intimation containing the details of the document under which goods are returned and
their value, is submitted to the jurisdictional Central Excise authority, within 48 hours of
the receipt of the returned goods in the factory or premises ; and
(iii) a proper account of receipt and disposal of such goods is maintained and accounted for in
the monthly return.
(iv) the aggregate value of goods cleared from a factory or premises under this exemption in a
financial year does not exceed 10% of the aggregate value of clearances for home con-
sumption from the same factory or premises in the preceding year; and
(v) such goods are returned to the said registered premises or factory within a period of
one year from the initial removal.
Provided further that such returned goods after being re-conditioned, refinished, repacked
or subjected to any other process shall be removed by the manufacturer or brand owner
based on self certification that such goods are duty paid goods:
Provided also that for the purposes of computing the aggregate value of clearances not
exceeding 10% referred to in condition (iv) ,-
(a) the value of clearances shall be calculated separately in respect of each registered
factory or premise ;
(b) the value of clearances of goods cleared under the provisions of rule 16 of the Central
Excise Rules, 2002 shall be excluded.
Explanation: - For the purposes of this exemption appropriate duties of excise shall mean duties
of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985, (5 of 1986) read
with any relevant exemption notification for the time being in force.
[Notfn. No. 31/11-C.E., dated 24.3.2011 as amended by 8/12]
CHAPTER 62
Articles of apparel and clothing accessories, not knitted or crocheted
NOTES
1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding
knitted or crocheted (other than those of heading 6212).
2.This Chapter does not cover:
(a) worn clothing or other worn articles of heading 6309; or
(b) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6203 and 6204:
(a) the term suit means a set of garments composed of two or three pieces made up, in respect
of their outer surface, in identical fabric and comprising:
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or
more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in
addition whose front is made from the same fabric as the outer surface of the other components of
the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of trousers,
breaches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a suit must be of the same fabric construction, colour and
composition; they must also be of the same style and of corresponding or compatible size. However,
these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together
(for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers),
the constituent lower part shall be one pair of trousers or, in the case of womens or girls suits,
the skirt or divided skirt, the other garments being considered separately.
The term suit includes the following set of garments, whether or not they fulfil all the
above conditions:
(A) morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well
down at the back and striped trousers;
(B) evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively
short at the front, does not close and has narrow skirts cut in at the hips and hanging down
behind;
(C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though
perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels;
(b) the term ensemble means a set of garments (other than suits and articles of heading 6207
or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the body, with the exception of waistcoats
which may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting
of trousers, bib and brace overalls, breeches, shorts (other than swimwear), skirt or a divided
skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour
and composition; they also must be of corresponding of compatible size. The term ensemble
does not apply to track suits and ski suits, of heading 6211.
4. For the purposes of heading 6209:
(a) the expression babies garments and clothing accessories means articles for young children
of a body height not exceeding 86 cm.
(b) articles which are, prima facie, classifiable both in heading 6209 and in other headings of this
Chapter are to be classified in heading 6209.
5. Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this
Chapter, excluding heading 6209, are to be classified in heading 6210.
6. For the purposes of heading 6211, ski suits means garments or sets of garments which, by their
general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country
or alpine). They consist either of:
(a) a ski overall, that is, a one piece garment designed to cover the upper and the lower parts of
the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a ski ensemble, that is, a set of garments composed of two or three pieces, put up for retail
sale and comprising:
one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a

slide fastener (zipper), possibly with a waistcoat in addition, and
one pair of trousers whether or not extending above waistlevel, one pair of breeches or
one bib and brace overall.
The ski ensemble may also consist of an overall similar to the one mentioned in paragraph
(a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a ski ensemble must be made up in a fabric of the same texture,
style and composition whether or not of the same colour; they also must be of corresponding or
compatible size.
7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds
60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm
are to be classified in heading 6214.
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as mens
or boys garments, and those designed for right over left closure at the front as womens or girls garments.
These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or
other of the sexes.
Garments which cannot be identified as either mens or boys garments or as

womens or girls garments are to be classified in the headings covering womens or girls garments.
9. Articles of this Chapter may be made of metal thread.
10. In relation to a product of this Chapter, "brand name" means a brand name, whether registered
or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented
words or any writing which is used in relation to a product, for the purpose of indicating, or so as to
indicate, a connection in the course of trade between the product and some person using such name or
mark with or without any indication of the identity of that person.
11. In relation to a product of this Chapter, affixing a brand name on the product, labelling or
relabelling of its containers or repacking from bulk packs to retail packs or the adoption of any other

(1) (2) (3) (4)
6201 MENS OR BOYS OVERCOATS, CAR -COATS, CLOAKS,
ANORAKS (INCLUDING SKI - JACKETS ), WIND -
CHEATERS , WIND - JACKETS AND SIMILAR ARTICLES
---- Overcoats, raincoats, car-coats, capes, cloaks
and similar articles:
6201 11 00 ---- Of wool and fine animal hair u 12.5%
6201 12 ---- Of cotton:
6201 12 10 ---- Raincoats u 12.5%
6201 12 90 ---- Other u 12.5%
6201 13 10 ---- Raincoats u 12.5%
6201 13 90 ---- Other u 12.5%
6201 19 10 ---- Of silk u 12.5%

(1) (2) (3) (4)
6201 19 90 ---- Of other textile fibres u 12.5%
---- Other:
6201 92 00 ---- Of cotton u 12.5%
6201 99 10 ---- Of silk u 12.5%
6201 99 90 ---- Other u 12.5%
6202 WOMENS OR GIRLS OVERCOATS, CAR-COATS, CAPES,
CLOAKS , ANORAKS ( INCLUDING SKI - JACKETS ),
WIND -CHEATERS , WIND -JACKETS AND SIMILAR
ARTICLES , OTHER THAN THOSE OF HEADING 6204
---- Overcoats, raincoats, car-coats, capes, cloaks
and similar articles:
6202 11 ---- Of wool or fine animal hair:
6202 11 10 ---- Coats u 12.5%
6202 11 90 ---- Other u 12.5%
6202 12 00 ---- Of cotton u 12.5%
6202 19 10 ---- Coats of silk u 12.5%
6202 19 20 ---- Coats of all other fibres u 12.5%
6202 19 90 ---- Other u 12.5%
---- Other:
6202 91 10 ---- Wind and ski-jackets, wind-cheaters u 12.5%
6202 91 90 ---- Other u 12.5%
6202 92 ---- Of cotton:
6202 92 90 ---- Other u 12.5%
6202 93 90 ---- Other u 12.5%
---- Of silk:
6202 99 11 ---- Wind and ski-jackets u 12.5%
6202 99 19 ---- Other u 12.5%
6202 99 90 ---- Other u 12.5%
6203 MENS OR BOYS SUITS, ENSEMBLES , JACKETS,
BLAZERS , TROUSERS , BIB AND BRACE OVERALLS ,
BREECHES AND SHORTS ( OTHER THAN SWIMWEAR )
---- Suits:

(1) (2) (3) (4)
6203 19 10 ---- Of cotton u 12.5%
6203 19 90 ---- Other u 12.5%
---- Ensembles:
6203 22 00 ---- Of cotton u 12.5%
6203 32 00 ---- Of cotton u 12.5%
6203 39 10 ---- Of silk u 12.5%
6203 39 90 ---- Other u 12.5%
and shorts:
6203 42 00 ---- Of cotton u 12.5%
6203 49 10 ---- Of silk u 12.5%
6203 49 90 ---- Other u 12.5%
6204 WOMENS OR GIRLS SUITS, ENSEMBLES, JACKETS,
BLAZERS , DRESSES , SKIRTS , DIVIDED SKIRTS ,
TROUSERS , BIB AND BRACE OVERALLS , BREECHES
AND SHORTS ( OTHER THAN SWIMWEAR )
---- Suits:
6204 12 00 ---- Of cotton u 12.5%
---- Of silk:
6204 19 11 ---- Sequinned or beaded with chattons or u 12.5%
embroidered
6204 19 19 ---- Other u 12.5%
6204 19 90 ---- Of all other fibres u 12.5%
---- Ensembles:
6204 22 ---- Of cotton:
6204 22 10 ---- Blouses combined with skirts, trousers or u 12.5%
shorts
6204 22 90 ---- Other u 12.5%

(1) (2) (3) (4)
---- Of silk:
6204 29 11 ---- Sequinned or beaded u 12.5%
6204 29 19 ---- Other u 12.5%
6204 29 90 ---- Other u 12.5%
6204 32 00 ---- Of cotton u 12.5%
---- Of silk:
6204 39 11 ---- Sequinned or beaded with chattons or u 12.5%
embroidered
6204 39 19 ---- Other u 12.5%
6204 39 90 ---- Other u 12.5%
---- Dresses:
6204 41 10 --- House coats and like dresses u 12.5%
6204 41 20 --- Blazers u 12.5%
6204 41 90 --- Other u 12.5%
6204 42 ---- Of cotton:
6204 42 10 --- House coats and the like dresses u 12.5%
6204 42 20 ---- Dresses u 12.5%
6204 42 90 --- Other u 12.5%
6204 43 ---- Of synthetic fibres:
6204 43 10 --- House coats and the like u 12.5%
6204 43 90 --- Other u 12.5%
6204 44 00 -- Of artificial fibres u 12.5%
---- Of silk:
6204 49 11 ---- House coats and the like dresses u 12.5%
6204 49 19 ---- Other u 12.5%
6204 49 90 --- Other u 12.5%
---- Skirts and divided skirts:
6204 51 00 -- Of wool or fine animal hair u 12.5%
6204 52 00 -- Of cotton u 12.5%
6204 53 00 -- Of synthetic fibres u 12.5%
6204 59 10 --- Of silk u 12.5%
6204 59 90 --- Other u 12.5%
and shorts:
6204 61 10 --- Trousers and shorts u 12.5%

(1) (2) (3) (4)
6204 61 90 --- Other u 12.5%

6204 62 00 -- Of cotton u 12.5%
6204 63 00 -- Of synthetic fibres u 12.5%
---- Of silk:
6204 69 11 ---- Sequinned or beaded or embroidered u 12.5%
6204 69 19 ---- Other u 12.5%
6204 69 90 --- Other u 12.5%
6205 MENS OR BOYS SHIRTS
6205 20 00 -- - Of cotton u 12.5%
6205 30 00- -- - Of man-made fibres u 12.5%
6205 90 10 ---- Of silk u 12.5%
6205 90 90 ---- Other u 12.5%
6206 WOMENS OR GIRLS BLOUSES, SHIRTS AND SHIRT-BLOUSES
6206 10 -- - Of silk or silk waste:
6206 10 10 ---- Of silk u 12.5%
6206 10 90 ---- Other u 12.5%
6206 30 00 ---- Of cotton u 12.5%
6207 M E N S OR B O Y S S I N G L E T S A N D O T H E R V E S T S ,
U N D E R PA N T S , B R I E F S , N I G H T S H I RT S , P Y J A M A S ,
BATHROBES , DRESSING GOWNS AND SIMILAR ARTICLES
---- Underpants and briefs:
6207 11 00 ---- Of cotton u 12.5%
6207 19 20 ---- Of wool u 12.5%
6207 19 30 ---- Of silk u 12.5%
6207 19 90 ---- Other u 12.5%
---- Night shirts and pyjamas:
6207 21 10 - -- Of cotton u 12.5%
---- Other:
6207 91 ---- Of cotton:
6207 91 10 ---- Dressing gowns and bathrobes u 12.5%
6207 91 20 ---- Under shirts other than hand printed u 12.5%
6207 91 90 ---- Other u 12.5%
---- Of silk:

(1) (2) (3) (4)
6207 99 19 ---- Other u 12.5%
---- Of wool:
6207 99 29 ---- Other u 12.5%
6207 99 90 ---- Other u 12.5%
6208 WOMENS OR GIRLS SINGLETS AND OTHER VESTS, SLIPS,
PETTICOATS , BRIEFS , PANTIES , NIGHTDRESSES , PYJAMAS ,
NEGLIGEES , BATHROBES , DRESSING GOWNS AND SIMILAR
ARTICLES
---- Slips and petticoats:
6208 19 10 ---- Of cotton other than hand printed u 12.5%
6208 19 90 ---- Other u 12.5%
---- Nightdresses and pyjamas:
6208 21 00 ---- Of cotton u 12.5%
6208 29 10 ---- Of silk u 12.5%
6208 29 20 ---- Of wool u 12.5%
6208 29 90 ---- Other u 12.5%
---- Other:
6208 91 ---- Of cotton:
6208 91 90 ---- Other u 12.5%
6208 92 90 ---- Other u 12.5%
6208 99 10 ---- Dressing gowns and bathrobes of wool u 12.5%
6208 99 20 ---- Dressing gowns and bathrobes of silk u 12.5%
6208 99 90 ---- Other u 12.5%
6209 B ABIES GARMENTS AND CLOTHING ACCESSORIES
6209 20 00 ---- Of cotton u 12.5%
6209 90 10 ---- Of silk u 12.5%
6209 90 90 ---- Other u 12.5%
6210 GARMENTS , MADE UP OF FABRICS OF HEADING 5602,
5603, 5903, 5906 OR 5907
6210 10 00 ---- Of fabrics of heading 5602 or 5603 u 12.5%
6210 20 ---- Other garments, of the type described in sub-
headings 6201 11 to 6201 19:

(1) (2) (3) (4)
6210 20 10 ---- Outer garments, of rubberised textile fabrics u 12.5%

6210 20 20 ---- Outer garments, of fabrics impregnated, u 12.5%
coated, covered or laminated with prepara-
tions of cellulose derivatives and other
artificial plastic materials
6210 20 30 ---- Outer garments, of fabrics otherwise u 12.5%
impregnated or coated
6210 20 90 ---- Other u 12.5%
6210 30 ---- Other garments, of the type described in sub-
headings 6202 11 to 6202 19:
6210 30 10 ---- Outer garments, of textiles impregnated, u 12.5%
coated, covered or laminated with preparations
of cellulose/derivatives and other artificial
plastic materials
6210 30 20 ---- Outer garments, of rubberised textile fabrics u 12.5%
6210 30 30 ---- Outer garments, of fabrics otherwise u 12.5%
impregnated
6210 30 90 ---- Other u 12.5%
6210 40 ---- Other mens or boys garments:
6210 40 10 ---- Bullet proof jacket, bomb disposal jacket and u 12.5%
the like
6210 40 90 ---- Other u 12.5%
6210 50 00 ---- Other womens or girls garments u 12.5%
6211 T RACK SUITS , SKI SUITS AND SWIMWEAR ; OTHER
GARMENTS
---- Swimwear:
6211 11 00 ---- Mens or boys u 12.5%
6211 12 00 ---- Womens or girls u 12.5%
6211 20 00 ---- Ski suits u 12.5%
---- Other garments, mens or boys:
6211 32 00 ---- Of cotton u 12.5%
---- Other garments, womens or girls:
6211 41 00 - Omitted
6211 42 ---- Of cotton:
6211 42 10 ---- Kurta and salwar with or without duppatta u 12.5%
6211 42 90 ---- Other u 12.5%
6211 49 10 --- Of wool or fine animal hair u 12.5%
6211 49 90 --- Other u 12.5%

(1) (2) (3) (4)
6212 BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS,
GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF ,
WHETHER OR NOT KNITTED OR CROCHETED
6212 10 00 ---- Brassieres u 12.5%
6212 20 00 ---- Girdles and panty-girdles u 12.5%
6212 30 00 ---- Corselettes u 12.5%
6212 90 ---- Other:
6212 90 10 ---- Suspender belts, braces, suspender garters u 12.5%
and the like
6212 90 90 ---- Other u 12.5%
6213 H ANDKERCHIEFS
6213 20 00 ---- Of cotton u 12.5%
6213 90 ---- Other:
6214 SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS AND
THE LIKE
6214 10 ---- Of silk or silk waste:
6214 10 10 ---- Scarves of silk measuring 60 cms or less u 12.5%
6214 10 20 ---- Shawls, scarves (exceeding 60 cms) and the like u 12.5%
6214 10 30 ---- Of Handloom u 12.5%
6214 10 90 ---- Other u 12.5%
6214 20 10 --- Shawls u 12.5%
6214 20 20 ---- Scarves u 12.5%
6214 20 30 ---- Mufflers u 12.5%
6214 20 90 --- Other u 12.5%
6214 90 10 ---- Abrabroomal, cotton u 12.5%
---- Chadars, of cotton:
6214 90 21 ---- Grey u 12.5%
6214 90 22 ---- White bleached u 12.5%
6214 90 29 ---- Other u 12.5%
---- Odhani, of cotton:
6214 90 31 ---- Grey u 12.5%
6214 90 32 ---- White bleached u 12.5%
6214 90 39 ---- Other u 12.5%
6214 90 40 ---- Scarves, of cotton u 12.5%
6214 90 50 ---- Shawls, mufflers and the like, of cotton u 12.5%
6214 90 60 ---- Shawls, mufflers and the like of man-made fibres u 12.5%
6214 90 90 ---- Other u 12.5%

(1) (2) (3) (4)
6215 TIES, BOW TIES AND CRAVATS
6215 10 00 ---- Of silk or silk waste u 12.5%
6215 90 10 ---- Of cotton u 12.5%
6215 90 90 --- Other u 12.5%
6216 GLOVES, MITTENS AND MITTS
6216 00 ---- Gloves, mittens and mitts:
6216 00 10 ---- Of cotton pa 12.5%
6216 00 20 ---- Of Handloom pa 12.5%
6216 00 90 ---- Other pa 12.5%
6217 OTHER MADE UP CLOTHING ACCESSORIES; PARTS OF
GARMENTS OR OF CLOTHING ACCESSORIES, OTHER THAN
6217 10 ---- Accessories:
6217 10 10 ---- For articles of apparel of cotton kg. 12.5%
6217 10 20 ---- For articles of apparel of synthetic fibres kg. 12.5%
6217 10 30 ---- For articles of apparel of wool kg. 12.5%
6217 10 40 ---- For articles of apparel of silk kg. 12.5%
6217 10 50 ---- For articles of apparel of regenerated fibre kg. 12.5%
6217 10 60 ---- For articles of apparel of other fibres kg. 12.5%
6217 10 7 --- Stockings, socks sockettes and the kg. 12.5%
like of cotton
6217 10 90 ---- Other kg. 12.5%
6217 90 ---- Parts:
*6217 90 10 ---- Collar cuffs and the like of cotton kg. 12.5%
6217 90 20 ---- Of silk kg. 12.5%
6217 90 30 ---- Of wool kg. 12.5%
6217 90 40 ---- Separately presented removable linings for kg. 12.5%
raincoats and other
6217 90 90 ---- Other kg. 12.5%
*Vide Notifn. No.19/2005, dt. 5.5.2005
For Tariff value in respect of articles of apparel, whether or not knitted or crocheted, all sorts, falling
under sub-heading No. 6101.00 or 6201.00 see Notifn. No. 20/01 (NT) under Ch. 61.
CHAPTER 63
Other made up textile articles; sets; worn clothing and worn textile articles; rags
NOTES
1. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover:
(a) goods of Chapters 56 to 62; or
(b) worn clothing or other worn articles of heading 6309.
3. Heading 6309 applies only to the following goods:
(a) articles of textile materials:
(i) clothing and clothing accessories, and parts thereof;
(ii) blankets and travelling rugs;
(iii) bed linen, table linen, toilet linen and kitchen linen;
(iv) furnishing articles, other than carpets of headings 5701 to 5705 and
tapestries of heading 5805.
(b) footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the
following requirements:
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings. 4. In
relation to products of this Chapter, affixing a brand name on the product, labelling or relabelling of
containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render
the products marketable to the consumer, shall amount to "manufacture".
5. In relation to products of this Chapter, "brand name" means a
brand name, whether registered or not, that is to say, a name or a mark, such as a sybmol, monogram,
label, signature or invented words or any writing which is used in relation to a product, for the purpose
of indicating, or so as to indicate, a connection in the course of trade between the product and some
person using such name or mark with or without any indication of the identity of that person;

(1) (2) (3) (4)
I.OTHER MADE UP TEXTILE ARTICLES
6301 BLANKETS AND TRAVELLING RUGS
6301 10 00 - Electric blankets u 12.5%
6301 20 00 - Blankets (other than electric blankets) and u 12.5%
travelling rugs, of wool or fine animal hair
travelling rugs, of cotton
travelling rugs, of synthetic fibres
6301 90 - Other blankets and travelling rugs:

(1) (2) (3) (4)
6301 90 10 --- Jute blankets including blankets of blended jute u 12.5%

6301 90 90 --- Other u 12.5%
6302 BED LINEN, TABLE LINEN , TOILET
LINEN AND KITCHEN LINEN
6302 10 - Bed linen, knitted or crocheted:
6302 10 10 --- Of cotton kg. 12.5%
6302 10 90 --- Other kg. 12.5%
- Other bed linen, printed:
6302 21 -- Of cotton
6302 21 10 --- Handloom kg. 12.5%
6302 21 90 --- Other kg. 12.5%

- Other bed linen:
6302 31 00 -- Of cotton kg. 12.5%
6302 40 - Table linen, knitted or crocheted:
6302 40 10 --- Of silk kg. 12.5%
6302 40 20 --- Of wool or fine animal hair kg. 12.5%
6302 40 30 --- Of cotton kg. 12.5%
6302 40 40 --- Of man-made fibres kg. 12.5%
6302 40 90 --- Other kg. 12.5%
- Other table linen:
6302 51 10 --- Handloom kg. 12.5%
6302 51 90 --- Other kg. 12.5%
6302 60 - Toilet linen and kitchen linen, of terry
towelling or similar terry fabrics, of cotton
6302 60 10 --- Handloom kg. 12.5%
6302 60 90 --- Other kg. 12.5%
- Other:
6302 91 10 --- Handloom kg. 12.5%
6302 91 90 --- Other kg. 12.5%
6303 CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS;
CURTAIN OR BED VALANCES
- Knitted or crocheted:

(1) (2) (3) (4)
- Other:
6303 91 00 -- Of cotton kg. 12.5%
6303 92 00 -- Of synthetic fibres kg. 12.5%
6303 99 10 --- Silk shower curtains kg. 12.5%
6303 99 90 --- Other kg. 12.5%
6304 OTHER FURNISHING ARTICLES, EXCLUDING
- Bedspreads:
6304 11 00 -- Knitted or crocheted u 12.5%
6304 19 -- other:
6304 19 10 --- Bedsheets and bedcovers, of cotton u 12.5%
6304 19 20 --- Bedspreads of silk u 12.5%
6304 19 30 --- Bedsheets and bedcovers of man-made fibres u 12.5%
6304 19 40 --- Bedsheets and bedcovers of cotton, Handloom u 12.5%
6304 19 90 --- Other u 12.5%
- Other:
6304 91 -- Knitted or crocheted:
6304 91 10 --- Silk belt u 12.5%
6304 91 20 --- Woollen cushion cover u 12.5%
6304 91 90 --- Other u 12.5%
6304 92 -- Not knitted or crocheted, of cotton:
--- Counterpanes
6304 92 11 ---- Of Handloom u 12.5%
6304 92 19 ---- Other u 12.5%
--- Napkins
6304 92 21 ---- Of Handloom u 12.5%
6304 92 29 ---- Other u 12.5%
--- Pillow cases and pillow slips
6304 92 31 ---- Of Handloom u 12.5%
6304 92 39 ---- Other u 12.5%
--- Table cloth and Table Covers
6304 92 41 ---- Of Handloom u 12.5%
6304 92 49 ---- Other u 12.5%
6304 92 50 --- Terry towel u 12.5%
6304 92 60 --- Towels, other than terry towel u 12.5%
6304 92 70 --- Mosquito nets u 12.5%
--- Cushion covers
6304 92 81 ---- Of Handloom u 12.5%
6304 92 89 ---- Other u 12.5%
--- Other furnishing articles
6304 92 91 ---- Of Handloom u 12.5%
6304 92 99 ---- Other u 12.5%

(1) (2) (3) (4)
6304 93 00 -- Not knitted or crocheted, of synthetic fibres u 12.5%
6304 99 -- Not knitted or crocheted, of other
textile material:
6304 99 10 --- Silk cushion covers u 12.5%
--- Other
6304 99 91 ---- Of silk, Handloom u 12.5%
6304 99 92 --- Of wool, Handloom u 12.5%
6304 99 99 ---- Other u 12.5%
6305 SACKS AND BAGS , OF A KIND USED FOR THE
PACKING OF GOODS
6305 10 - Of jute or of other textile bast
fibres of heading 5303:
6305 10 10 --- Jute bagging for raw cotton kg. 12.5%
6305 10 20 --- Jute corn (grains) sacks kg. 12.5%
6305 10 30 --- Jute hessian bags kg. 12.5%
6305 10 40 --- Jute sacking bags kg. 12.5%
6305 10 50 --- Jute wool sacks kg. 12.5%
6305 10 60 --- Plastic coated or paper cum polythene lined kg. 12.5%
jute bags and sacks
6305 10 70 --- Paper laminated hessian jute kg. 12.5%
6305 10 80 --- Jute soil savers kg. 12.5%
6305 10 90 --- Other kg. 12.5%
6305 20 00 - Of cotton kg. 12.5%
- Of man-made textile materials:
6305 32 00 -- Flexible intermediate bulk containers kg. 12.5%
6305 33 00 -- Other, of polyethylene or polypropylene kg. 12.5%
strip or the like
6305 39 00 -- Other kg. 12.5%
6305 90 00 - Of other textile materials kg. 12.5%
6306 TARPAULINS, AWNINGS AND SUNBLINDS; TENTS; SAILS
FOR BOATS , SAILBOARDS OR LANDCRAFT ; CAMPING
GOODS
- Tarpaulins, awnings and sunblinds:
6306 19 10 --- Jute tarpaulins (including DW tarpaulin) kg. 12.5%
6306 19 20 --- Blinds or awnings of coir kg. 12.5%
6306 19 30 --- Venetian or Austrian blinds kg. 12.5%
6306 19 90 --- Other kg. 12.5%
- Tents:
6306 29 10 --- Of jute kg. 12.5%
6306 29 90 --- Other kg. 12.5%

(1) (2) (3) (4)
6306 30 00 - Sails: kg. 12.5%
6306 40 00 - Pneumatic mattresses u 12.5%
6306 90 - Other:
6306 90 10 --- Of cotton kg. 12.5%
6307 OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS
6307 10 - Floor-cloths, dish-cloths, dusters and similar
cleaning cloths:
6307 10 10 --- Of cotton kg. 12.5%
6307 10 20 --- Of man-made fibres kg. 12.5%
6307 10 30 --- Of Cotton, Handloom kg. 12.5%
6307 10 90 --- Other kg. 12.5%
6307 20 - Life-jackets and life-belts:
6307 20 10 --- Of cotton kg. 12.5%
6307 20 90 --- Other kg. 12.5%
6307 90 - Other:
--- Dress materials hand printed:
6307 90 11 ---- Of cotton kg. 12.5%
6307 90 12 ---- Of silk kg. 12.5%
6307 90 19 ---- Other kg. 12.5%
6307 90 20 --- Made up articles of cotton kg. 12.5%
6307 90 90 --- Other kg. 12.5%
II.SETS
6308 00 00 SETS CONSISTING OF WOVEN FABRIC AND YARN, WHETHER kg. 12.5%
OR NOT WITH ACCESSORIES, FOR MAKING UP INTO RUGS,
TA P E S T R I E S , E M B R O I D E R E D TA B L E C L O T H S O R
SERVIETTES , OR SIMILAR TEXTILE ARTICLES , PUT UP IN
PACKINGS
FOR RETAIL SALE
III.WORN CLOTHING AND
WORN TEXTILE ARTICLES; RAGS
6309 00 00 WORN CLOTHING AND OTHER WORN ARTICLES kg.
6310 USED OR NEW RAGS , SCRAP TWINE, CORDAGE, ROPE
AND CABLES AND WORN OUT ARTICLES OF TWINE ,
CORDAGE , ROPE OR CABLES , OF TEXTILE MATERIALS
6310 10 - Sorted:
6310 10 10 --- Woollen rags kg.
6310 10 20 --- Cotton rags kg.
6310 10 30 --- Gunny cuttings kg.
6310 10 90 --- Other kg.
- Other:
6310 90 10 --- Woollen rags kg.
6310 90 20 --- Cotton rags kg.

(1) (2) (3) (4)
6310 90 30 --- Gunny cuttings kg.

6310 90 40 --- Synthetic rags kg.
6310 90 90 --- Other kg.
SECTION XII 479 CHAPTER 64
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING- STICKS, SEAT-
STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND
ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS, ARTICLES OF HUMAN HAIR
CHAPTER 64
Footwear, gaiters and the like; parts of such articles
NOTES
(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics)
without applied soles. These products are classified according to their constituent material;
(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied
to the upper (Section XI);
(c) worn footwear of heading 6309;
(d) articles of asbestos (heading 6812);
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective
sportswear (Chapter 95).
2. For the purposes of heading 6406, the term parts does not include pegs, protectors, eyelets, hooks,
buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate
headings) or buttons or other goods of heading 9606.
3. For the purposes of this Chapter:
(a) the terms rubber and plastics include woven fabrics or other textile products with an
external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no
account should be taken of any resulting change of colour; and
(b) the term leather refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to Note 3 to this Chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest
external surface area, no account being taken of accessories of reinforcements such as ankle patches,
edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest
surface area in contact with the ground, no account being taken of accessories or reinforcements such
as spikes, bars, nails, protectors or similar attachments.
SUB-HEADING NOTE
For the purposes of sub-headings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression
sports footwear applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment
of, spikes, springs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots,
boxing boots and cycling shoes.

(1) (2) (3) (4)
6401 W ATERPROOF FOOTWEAR WITH OUTER SOLES AND
UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF
WHICH ARE NEITHER FIXED TO THE SOLE NOR
A S S E M B L E D B Y S T I T C H I N G , R I V E T I N G , NAILING ,
SCREWING , PLUGGING OR SIMILAR PROCESSES
6401 10 - Footwear incorporating a protective
metal toe-cap:
6401 10 10 --- Of rubber pa 12.5%
6401 10 90 --- Other pa 12.5%
- Other footwear :
6401 92 -- Covering the ankle but not covering the knee:
6401 92 10 --- Of rubber pa 12.5%
6401 92 90 --- Other pa 12.5%
6401 99 -- Other:
6401 99 10 --- Of rubber pa 12.5%
6401 99 90 --- Other pa 12.5%
6402 OTHER FOOTWEAR WITH OUTER SOLES AND
UPPERS OF RUBBER OR PLASTICS
- Sports footwear :
6402 12 -- Ski-boots, cross-country ski footwear and
snowboard boots:
6402 12 10 --- Of rubber pa 12.5%
6402 12 90 --- Other pa 12.5%
6402 19 -- Other :
6402 19 10 --- Of rubber pa 12.5%
6402 19 90 --- Other pa 12.5%
6402 20 - Footwear with upper straps or thongs
assembled to the sole by means of plugs:
6402 20 10 --- Of rubber pa 12.5%
6402 20 90 --- Other pa 12.5%
- Other footwear :
6402 91 -- Covering the ankle:
6402 91 10 --- Of rubber pa 12.5%
6402 91 90 --- Other pa 12.5%
6402 99 -- Other:
6402 99 10 --- Of rubber pa 12.5%
6402 99 90 --- Other pa 12.5%
6403 FOOTWEAR WITH OUTER SOLES OF RUBBER , PLASTICS,
LEATHER OR COMPOSITION LEATHER AND UPPERS OF
LEATHER
- Sports footwear :
6403 12 00 -- Ski-boots, cross-country ski footwear and pa 12.5%
snowboard boots
6403 19 -- Other:

(1) (2) (3) (4)
6403 19 10 --- With outer soles of leather pa 12.5%
6403 19 20 --- With outer soles of rubber pa 12.5%
6403 19 90 --- Other pa 12.5%
6403 20 - Footwear with outer soles of leather, and
uppers which consist of leather straps
across the instep and around the big toe:
--- All leather, closed toe:
6403 20 11 ---- For men pa 12.5%
6403 20 12 ---- For women pa 12.5%
6403 20 13 ---- For children pa 12.5%
6403 20 19 ---- Other pa 12.5%
--- All leather, open toe:
6403 20 21 ---- For men pa 12.5%
6403 20 22 ---- For women pa 12.5%
6403 20 23 ---- For children pa 12.5%
6403 20 29 ---- Others pa 12.5%
6403 20 30 --- Of leather soles with embroidered uppers pa 12.5%
6403 20 40 --- Kolapuri chappals and similar footwear pa 12.5%
6403 20 90 --- Other pa 12.5%
6403 40 00 - Other footwear, incorporating a protective pa 12.5%
metal toe-cap
- Other footwear, with outer soles of leather :
--- All leather shoes:
6403 51 11 ---- For men pa 12.5%
6403 51 12 ---- For women pa 12.5%
6403 51 13 ---- For children pa 12.5%
6403 51 19 ---- Other pa 12.5%
6403 51 90 --- Other pa 12.5%
6403 59 -- Other:
6403 59 10 --- For men pa 12.5%
6403 59 20 --- For women pa 12.5%
6403 59 30 --- For children pa 12.5%
6403 59 90 --- Other pa 12.5%
- Other footwear:
6403 91 10 --- Leather boots and other footwear with pa 12.5%
rubber sole
6403 91 20 --- Leather footwear with plastic and synthetic sole pa 12.5%
6403 91 90 --- Other pa 12.5%
6403 99 -- Other:
6403 99 10 --- Leather sandals with rubber sole pa 12.5%
6403 99 20 --- Leather sandals with plastic or synthetic sole pa 12.5%
6403 99 90 --- Other pa 12.5%

(1) (2) (3) (4)
6404 FOOTWEAR WITH OUTER SOLES OF RUBBER , PLASTICS,
LEATHER OR COMPOSITION LEATHER AND UPPERS OF
TEXTILE MATERIALS
- Footwear with outer soles of rubber or plastics:
6404 11 -- Sports footwear; tennis shoes, basketball
shoes, gym shoes, training shoes and the
like:
6404 11 10 --- Of rubber sole with canvas upper pa 12.5%
6404 11 20 --- Of rubber sole with leather cloth uppers pa 12.5%
6404 11 90 --- Other pa 12.5%
6404 19 -- Other:
6404 19 10 --- Of rubber sole with canvas upper pa 12.5%
6404 19 20 --- Of rubber sole with leather cloth uppers pa 12.5%
6404 19 90 --- Other pa 12.5%
6404 20 00 - Footwear with outer soles of leather or pa 12.5%
composition leather
6405 OTHER FOOTWEAR
6405 10 00 - With uppers of leather or composition leather pa 12.5%
6405 20 00 - With uppers of textile materials pa 12.5%
6405 90 00 - Other pa 12.5%
6406 PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER
OR NOT ATTACHED TO SOLES OTHER THAN OUTER
SOLES );
REMOVABLE IN- SOLES, HEEL CUSHIONS AND SIMILAR
ARTICLES ; GAITERS , LEGGINGS AND SIMILAR ARTICLES ,
AND PARTS THEREOF
6406 10 - Uppers and parts thereof, other
than stiffeners:
6406 10 10 --- Embroidered uppers of textile materials kg. 12.5%
6406 10 20 --- Leather uppers (prepared) kg. 12.5%
6406 10 30 --- Goat lining kg. 12.5%
6406 10 40 --- Sheep lining kg. 12.5%
6406 10 90 --- Other kg. 12.5%
6406 20 00 - Outer soles and heels, of rubber or plastics kg. 12.5%
6406 90 - Other:
6406 90 10 --- Of wood kg. 12.5%
6406 90 20 --- Leather parts other than soles and prepared uppers kg. 12.5%
6406 90 30 --- Leather soles kg. 12.5%
6406 90 40 --- Gaiters, leggings and similar articles kg. 12.5%
6406 90 50 --- Parts of gaiters, leggings and similar articles kg. 12.5%
6406 90 90 --- Other kg. 12.5%
CHAPTER 65
Headgear and parts thereof
NOTES
(a) worn headgear of heading 6309;
(b) asbestos headgear (heading 6812); or
(c) dolls hats, other toy hats or carnival articles of Chapter 95.
2. Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by
sewing strips in spirals.

(1) (2) (3) (4)
6501 HAT-FORMS, HAT BODIES AND HOODS OF FELT, NEITHER
BLOCKED TO SHAPE NOR WITH MADE BRIMS ; PLATEAUX
AND MANCHONS (INCLUDING SLIT MANCHONS ), OF FELT
6501 00 - Hat-forms, hat bodies and hoods of felt, neither
blocked to shape nor with made brims; plateaux
and manchons (including slit manchons), of felt:
6501 00 10 --- Of cotton kg. 12.5%
6501 00 20 --- Of wool and fur felt kg. 12.5%
6501 00 90 --- Other kg. 12.5%
6502 HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING STRIPS
OF ANY MATERIAL , NEITHER BLOCKED TO SHAPE , NOR
WITH MADE BRIMS , NOR LINED , NOR TRIMMED
6502 00 - Hat-shapes, plaited or made by assembling strips
of any material, neither blocked to shape, nor
with made brims, nor lined, nor trimmed:
6502 00 10 --- Of cotton kg. 12.5%
6502 00 20 --- Of wool kg. 12.5%
6502 00 90 --- Other kg. 12.5%
6503 Omitted
6504 00 00 HATS AND OTHER HEADGEAR, PLAITED OR MADE BY kg. 12.5%
ASSEMBLING STRIPS OF ANY MATERIAL , WHETHER OR
NOT LINED OR TRIMMED
6505 HATS AND OTHER HEADGEAR, KNITTED OR

CROCHETED, OR MADE UP FROM LACE,
FELT OR OTHER TEXTILE FABRIC, IN THE
PIECE (BUT NOT IN STRIPS), WHETHER OR
NOT LINED OR TRIMMED; HAIR-NETS OF
ANY MATERIAL, WHETHER OR NOT LINED
OR TRIMMED
6505 00 - Hats and other headgear, knitted or crocheted, or
made up from lace, felt or other textile fabric, in the

(1) (2) (3) (4)
piece (but not in strips), whether or not lined or
trimmed; hair-nets of any material, whether or not
lined or trimmed:
6505 00 10 --- Hair nets kg. 12.5%
6505 00 90 --- Other kg. 12.5%
6506 OTHER HEADGEAR, WHETHER OR NOT LINED OR TRIMMED
6506 10 - Safety headgear:
6506 10 10 --- Speed glass welding helmets or other helmets u 12.5%
meant for industrial use
6506 10 90 --- Other u 12.5%
- Other:
65 06 91 00 -- Of rubber or of plastics kg. 12.5%
6506 99 00 -- Of other materials kg. 12.5%
6507 00 00 HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS , kg. 12.5%
HAT FRAMES , PEAKS AND CHINSTRAPS , FOR HEADGEAR
______________________________________________________________________________________________________________
CHAPTER 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips,
riding-crops and parts thereof
NOTES
(a) measure walking-sticks or the like (heading 9017);
(b) firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels,
thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of
heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those
articles.

(1) (2) (3) (4)
6601 UMBRELLAS AND SUN UMBRELLAS (INCLUDING
WALKING -STICK UMBRELLAS, GARDEN UMBRELLAS AND
SIMILAR UMBRELLAS )
6601 10 00 - Garden or similar umbrellas u 6%
- Other:
6601 91 00 -- Having a telescopic shaft u 6%
6601 99 00 -- Other u 6%
6602 00 00 WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS u 6%
AND THE LIKE
6603 PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF
HEADING 6601 TO 6602
6603 20 00 - Umbrella frames, including frames mounted kg. 12.5%
on shafts (sticks)
6603 90 - Other:
6603 90 10 --- Umbrella ribs kg. 12.5%
6603 90 90 --- Other kg. 12.5%

CHAPTER 67
Prepared feathers and down and articles made of feathers or of down;
artificial flowers; articles of human hair
NOTES
(a) straining cloth of human hair (heading 5911);
(b) floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) footwear (Chapter 64);
(d) headgear or hair-nets (Chapter 65);
(e) toys, sports requisites or carnival articles (Chapter 95); or
(f) feather dusters, powder-puffs or hair sieves (Chapter 96).
2. Heading 6701 does not cover:
(a) articles in which feathers or down constitute only filling or padding (for example, bedding of
heading 9404);
(b) articles of apparel or clothing accessories in which feathers or down constitute not more than
mere trimming or padding; or
(c) artificial flowers or foliage or parts thereof or made up articles of heading 6702.
3. Heading 6702 does not cover:
(a) articles of glass (Chapter 70);
(b) artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one
piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise
than by binding, glueing, fitting into one another or similar methods.

(1) (2) (3) (4)
6701 S KINS AND OTHER PARTS OF BIRDS WITH THEIR
FEATHERS OR DOWN , FEATHERS , PARTS OF FEATHERS ,
DOWN AND ARTICLES THEREOF ( OTHER THAN GOODS OF
HEADING 0505 AND WORKED QUILLS AND SCAPES)
6701 00 - Skins and other parts of birds with their feathers
or down, feathers, parts of feathers, down and
articles thereof (other than goods of heading
0505 and worked quills and scapes):
6701 00 10 --- Feather dusters kg. -
6701 00 90 --- Other kg. -

(1) (2) (3) (4)
6702 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS
THEREOF ; ARTICLES MADE OF ARTIFICIAL FLOWERS ,
FOLIAGE OR FRUIT
6702 10 - Of plastics:
6702 10 10 --- Decorative plants kg. 12.5%
6702 10 90 --- Other kg. 12.5%
6702 90 - Of other materials:
6702 90 10 --- Of jute kg. 12.5%
6702 90 90 --- Other kg. 12.5%
6703 HUMAN HAIR , DRESSED, THINNED, BLEACHED OR
OTHERWISE WORKED ; WOOL OR OTHER ANIMAL HAIR
OR OTHER TEXTILE MATERIALS , PREPARED FOR USE IN
MAKING WIGS OR THE LIKE
6703 00 - Human hair, dressed, thinned, bleached or
otherwise worked; wool or other animal hair
or other textile materials, prepared for use in
making wigs or the like:
6703 00 10 --- Human hair, dressed, thinned, bleached or kg. 12.5%
otherwise worked
6703 00 20 --- Wool or other animal hair or other textile kg. 12.5%
materials, prepared for use in making wigs
or the like
6704 W IGS, FALSE BEARDS , EYEBROWS AND EYELASHES ,
SWITCHES AND THE LIKE , OF HUMAN OR ANIMAL HAIR
OR OF TEXTILE MATERIALS ; ARTICLES OF HUMAN HAIR
- Of synthetic textile materials:
6704 11 00 -- Complete wigs kg. 12.5%
6704 19 -- Other:
6704 19 10 --- Hair nets kg. 12.5%
6704 19 90 --- Other kg. 12.5%
6704 20 - Of human hair:
6704 20 10 --- Wigs kg. 12.5%
6704 20 20 --- Hair nets kg. 12.5%
6704 20 90 --- Other kg. 12.5%
6704 90 00 - Of other materials kg. 12.5%
SECTION XIII 488 CHAPTER 68
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR
MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
CHAPTER 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
NOTES
(a) goods of Chapter 25;
(b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example,
paper coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
(c) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated
or covered with mica powder, bituminised or asphalted fabric);
(e) tools or parts of tools, of Chapter 82;
(f) lithographic stones of heading 8442;
(g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
(h) dental burrs (heading 9018);
(ij) articles of Chapter 91 (for example, clocks and clock cases);
(k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(l) articles of Chapter 95 (for example, toys, games and sports requisites); or
(m) articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of
heading 9606 (for example, buttons), 9609 (for example, slate pencils) or 9610 (for example, drawing
slates).
2. In heading 6802, the expression worked monumental or building stone applies not only to the
varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite,
flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
3. In relation to products of headings 6802 and 6810, the process of cutting or sawing or sizing or
polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to manufacture.

(1) (2) (3) (4)
6801 00 00 SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL kg. 12.5%
STONE ( EXCEPT SLATE )

6802 WORKED MONUMENTAL OR BUILDING STONE (EXCEPT
SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF
HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL
STONE ( INCLUDING SLATE ), WHETHER OR NOT ON A
BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS

(1) (2) (3) (4)
AND POWDER, OF NATURAL STONE (INCLUDING SLATE)
6802 10 00 - Tiles, cubes and similar articles, whether or kg. 12.5%
not rectangular (including square), the largest
surface area of which is capable of being enclosed
in a square the side of which is less than 7 cm;
artificially coloured granules, chippings and
powder-
Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even
surface :
6802 21 -- Marble, travertine and alabaster:
6802 21 10 --- Marble blocks or tiles kg. 12.5%
6802 21 20 --- Marble monumental stone kg. 12.5%
6802 21 90 --- Other kg. 12.5%
6802 23 -- Granite:
6802 23 10 --- Granite blocks or tiles kg. 12.5%
6802 23 90 --- Other kg. 12.5%
6802 29 00 -- Other stone kg. 12.5%
- Other:
6802 91 00 -- Marble, travertine and alabaster kg. 12.5%
6802 92 00 -- Other calcareous stone kg. 12.5%
6802 93 00 -- Granite kg. 12.5%
6802 99 00 -- Other stone kg. 12.5%
6803 00 00 WORKED SLATE AND ARTICLES OF SLATE OR OF kg. 12.5%
AGGLOMERATED SLATE
6804 MILLSTONES, GRINDSTONES , GRINDING WHEELS AND
THE LIKE , WITHOUT FRAMEWORKS , FOR GRINDING ,
SHARPENING , POLISHING , TRUEING OR CUTTING , HAND
SHARPENING OR POLISHING STONES , AND PARTS
THEREOF , OF NATURAL STONE , OF AGGLOMERATED
NATURAL OR ARTIFICIAL ABRASIVES , OR OF CERAMICS ,
WITH OR WITHOUT PARTS OF OTHER MATERIALS
6804 10 00 - Millstones and grindstones for milling, grinding kg. 12.5%
or pulping
- Other millstones, grindstones, grinding wheels
and the like:
6804 21 -- Of agglomerated synthetic or natural diamond:
6804 21 10 --- Diamond impregnated wheels kg. 12.5%
6804 21 90 --- Other kg. 12.5%
6804 22 -- Of other agglomerated abrasives or
of ceramics:
6804 22 10 --- Grinding wheels of synthetic abrasives kg. 12.5%
6804 22 20 --- Grinding wheels of other materials kg. 12.5%

(1) (2) (3) (4)
6804 22 90 --- Other kg. 12.5%
6804 23 -- Of natural stone:
6804 23 10 --- Grinding wheels made of natural stone kg. 12.5%
6804 23 90 --- Other kg. 12.5%
6804 30 - Hand sharpening or polishing stones:
6804 30 10 --- Polishing stones kg. 12.5%
6804 30 20 --- Sharpening stones kg. 12.5%
6805 NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN,
ON A BASE OF TEXTILE MATERIAL , OF PAPER , OF
PAPERBOARD OR OF OTHER MATERIALS , WHETHER OR
NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP
6805 10 - On a base of woven textile fabric only:
6805 10 10 --- Abrasive cloth kg. 12.5%
6805 10 90 --- Other kg. 12.5%
6805 20 - On a base of paper or paperboard only:
6805 20 10 --- Emery or corundum coated paper kg. 12.5%
6805 20 20 --- Flint coated paper kg. 12.5%
6805 20 30 --- Glass or sand coated paper kg. 12.5%
6805 20 40 --- Other abrasive paper kg. 12.5%
6805 20 90 --- Other kg. 12.5%
6805 30 00 - On a base of other materials kg. 12.5%
6806 SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL WOOLS;
EXFOLIATED VERMICULITE , EXPANDED CLAYS , FOAMED
SLAG AND SIMILAR EXPANDED MINERAL MATERIALS ;
MIXTURES AND ARTICLES OF HEAT-INSULATING, SOUND -
INSULATING OR SOUND-ABSORBING MINERAL MATERIALS,
OTHER THAN THOSE OF HEADING 6811 OR 6812 OR OF
CHAPTER 69
6806 10 00 - Slag wool, rock wool and similar mineral wools kg. 12.5%
(including intermixtures thereof), in bulk,
sheets or rolls
6806 20 00 - Exfoliated vermiculite, expanded clays, foamed kg. 12.5%
slag and similar expanded mineral materials
(including intermixtures thereof)
6806 90 00 - Other kg. 12.5%
6807 ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR
EXAMPLE , PETROLEUM BITUMEN OR COAL TAR PITCH )
6807 10 - In-rolls:
6807 10 10 --- Tarfelt roofing kg. 12.5%
6807 10 90 --- Other kg. 12.5%
6807 90 - Other:
6807 90 10 --- Tarfelt roofing kg. 12.5%
6807 90 90 --- Other kg. 12.5%

(1) (2) (3) (4)
6808 00 00 PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES kg. 12.5%
OF VEGETABLE FIBRE, OF STRAW OR OF SHAVINGS, CHIPS,
PARTICLES , SAWDUST OR OTHER WASTE , OF WOOD ,
AGGLOMERATED WITH CEMENT, PLASTER OR OTHER
MINERAL BINDERS
6809 ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON

PLASTER
- Boards, sheets, panels, tiles and similar articles,
not ornamented :
6809 11 00 -- Faced or reinforced with paper or kg. 12.5%
paperboard only
6809 19 00 -- Other kg. 12.5%
6809 90 00 - Other articles kg. 12.5%
6810 ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL
STONE , WHETHER OR NOT REINFORCED
- Tiles, flagstones, bricks and similar articles:
6810 11 -- Building blocks and bricks:
6810 11 10 --- Cement bricks kg. 12.5%
6810 11 90 --- Other kg. 12.5%
6810 19 -- Other:
6810 19 10 --- Cement tiles for mosaic kg. 12.5%
6810 19 90 --- Other kg. 12.5%
- Other articles:
6810 91 00 -- Prefabricated structural components for kg. 12.5%
building or civil engineering
6810 99 -- Other:
6810 99 10 --- Concrete boulder kg. 12.5%
6810 99 90 --- Other kg. 12.5%
6811 ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-
CEMENT OR THE LIKE
6811 40 - Containing asbestos:
6811 40 10 --- Asbestos - cement sheets kg. 12.5%
6811 40 20 --- Asbestos - cement tiles kg. 12.5%
6811 40 90 --- Other kg. 12.5%
- Not containing asbestos :
6811 81 00 -- Corrugated sheets kg. 12.5%
6811 82 00 -- Other sheets, panels, tiles and similar articles kg. 12.5%
6811 89 -- Other articles:
6811 89 10 --- Tubes, pipes and tube or pipe fittings kg. 12.5%
6811 89 90 --- Other kg. 12.5%
6812 FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS
OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND
MAGNESIUM CARBONATE ; ARTICLES OF SUCH MIXTURES

(1) (2) (3) (4)
OR OF ASBESTOS ( FOR EXAMPLE , THREAD , WOVEN
FABRIC, CLOTHING , HEADGEAR , FOOTWEAR , GASKETS ),
WHETHER OR NOT REINFORCED , OTHER THAN GOODS
6812 80 00 - Of crocidolite kg. 12.5%
- Other :
6812 91 00 - Clothing, clothing accessories, footwear and kg. 12.5%
headgear
6812 92 - Paper, millboard and felt:
--- Millboard:
6812 92 11 ---- Asbestos kg. 12.5%
6812 92 19 ---- Other kg. 12.5%
6812 92 90 --- Other kg. 12.5%
6812 93 00 - Compressed asbestos fibre jointing, in sheets kg. 12.5%
or rolls
6812 99 - Other:
--- Lagging compounds:
6812 99 11 ---- Asbestos kg. 12.5%
6812 99 19 ---- Other kg. 12.5%
--- Asbestos packing joints and gaskets:
6812 99 21 ---- Packing joints kg. 12.5%
6812 99 22 ---- Gaskets kg. 12.5%
6812 99 90 --- Other kg. 12.5%
6813 F RICTION MATERIAL AND ARTICLES THEREOF ( FOR
EXAMPLE , SHEETS , ROLLS , STRIPS , SEGMENTS , DISCS ,
WASHERS , PADS ), NOT MOUNTED , FOR BRAKES , FOR
CLUTCHES OR THE LIKE , WITH A BASIS OF ASBESTOS ,
OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE ,
WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER
MATERIALS
6813 20 -- Containing asbestos :
6813 20 10 - Brake linings and pads kg. 12.5%
6813 20 90 --- Asbestos friction materials kg. 12.5%
-- Not containing asbestos :
6813 81 00 - Brake linings and pads kg. 12.5%
6813 89 00 --- Other kg. 12.5%
6814 WORKED MICA AND ARTICLES OF MICA , INCLUDING
AGGLOMERATED OR RECONSTITUTED MICA , WHETHER
OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER
MATERIALS
6814 10 - Plates, sheets and strips of agglomerated or
reconstituted mica, whether or not on a
support:
6814 10 10 --- Cut mica condenser films or plates kg. 12.5%

(1) (2) (3) (4)
6814 10 20 --- Sheets and strips cut to shape kg. 12.5%
6814 10 30 --- Washers and discs kg. 12.5%
6814 10 90 --- Other kg. 12.5%
6814 90 - Other:
6814 90 10 --- Mica stacked units kg. 12.5%
6814 90 20 --- Silvered mica, capacitor plates or silvered kg. 12.5%
mica plates
6814 90 30 --- Micanite and all sorts of built up mica kg. 12.5%
6814 90 40 --- Micapaper or reconstituted mica paper kg. 12.5%
6814 90 50 --- Moulded glass bonded or glass bonded mica kg. 12.5%
6814 90 60 --- Mica bricks kg. 12.5%
6814 90 90 --- Other kg. 12.5%
6815 ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES
(INCLUDING CARBON FIBRES , ARTICLES OF CARBON
FIBRES AND ARTICLES OF PEAT ), NOT ELSEWHERE
6815 10 - Non-electrical articles of graphite or other
carbon:
6815 10 10 --- Graphite filter candle kg. 12.5%
6815 10 20 --- Non-electrical articles of graphite kg. 12.5%
6815 10 90 --- Other kg. 12.5%
6815 20 00 - Articles of peat kg. 12.5%
- Other articles:
6815 91 00 -- Containing magnesite, dolomite or chromite kg. 12.5%
6815 99 -- Other:
6815 99 10 --- Bricks and tiles of fly ash kg. 12.5%
6815 99 20 --- Sanitary wares, kitchen wares and other made kg. 12.5%
up articles of fly ash
6815 99 90 --- Other kg. 12.5%
SECTION XIV 510 CHAPTER 71

(1) (2) (3) (4)
7104 90 - Other :
7104 90 10 --- Laboratory-created or laboratory grown or` c/k 12.5%
manmade or cultured or synthetic diamonds
7104 90 90 --- Other kg. 12.5%
7105 DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR
SEMI -PRECIOUS STONES
7105 10 00 - Of diamond c/k 12.5%
7105 90 00 - Other c/k 12.5%
II.PRECIOUS METALS AND METALS CLAD
WITH PRECIOUS METAL
7106 SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM ),
UNWROUGHT OR IN SEMI -MANUFACTURED FORMS , OR IN POWDER
FORM
7106 10 00 - Powder kg. 12.5%
- Other :
7106 91 00 -- Unwrought kg. 12.5%
7106 92 -- Semi-manufactured :
7106 92 10 --- Sheets, plates, strips, tubes and pipes kg. 12.5%
7106 92 90 --- Other kg. 12.5%
7107 00 00 BASE METALS CLAD WITH SILVER , NOT FURTHER kg. 12.5%
WORKED THAN SEMI -MANUFACTURED
7108 GOLD ( INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT
OR IN SEMI -MANUFACTURED FORMS , OR IN POWDER FORM
- Non-monetary :
7108 11 00 -- Powder kg. 12.5%
7108 12 00 -- Other unwrought forms kg. 12.5%
7108 13 00 -- Other semi-manufactured forms kg. 12.5%
7108 20 00 - Monetary kg. 12.5%
7109 00 00 BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER kg. 12.5%
WORKED THAN SEMI -MANUFACTURED
7110 PLATINUM , UNWROUGHT OR IN SEMI-MANUFACTURED FORM , OR
IN POWDER FORM
- Platinum :
7110 11 -- Unwrought or in powder form:
7110 11 10 --- Unwrought form kg. 12.5%
7110 11 20 --- In powder form kg. 12.5%
7110 19 00 -- Other kg. 12.5%
- Palladium:
7110 21 00 -- Unwrought or in powder form kg. 12.5%
7110 29 00 -- Other kg. 12.5%
- Rhodium:
7110 31 00 -- Unwrought or in powder form kg. 12.5%
7110 39 00 -- Other kg. 12.5%
- Iridium, osmium and ruthenium:
SECTION XV 514 CHAPTER 72
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
NOTES
(a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings
3207 to 3210, 3212, 3213 or 3215);
(b) ferro-cerium or other pyrophoric alloys (heading 3606);
(c) headgear or parts thereof of heading 6506 or 6507;
(d) umbrella frames or other articles of heading 6603;
(e) goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal,
imitation jewellery);
(f) articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g) assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehi-
cles, ships and boats, aircraft);
(h) instruments or apparatus of Section XVIII, including clock or watch springs;
(ij) lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and
ammunition);
(k) articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings,
illuminated signs, prefabricated buildings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscella-
neous manufactured articles).
2. Throughout this Schedule, the expression parts of general use means :
(a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;
(b) springs and leaves for springs, of base metal, other than clock or watch springs (heading
9114); and
(c) articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading
8306.
In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include
references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are
excluded from Chapters 72 to 76 and 78 to 81.
3. Throughout this Schedule, the expression base metals means :
iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum,
magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chro-
mium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thal-
lium.
4. Throughout this Schedule, the term cermets means products containing a microscopic heteroge-
neous combination of a metallic component and a ceramic component. The term cermets includes sintered
metal carbides (metal carbides sintered with a metal).
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) :
(a) an alloy of base metals is to be classified as an alloy of the metal which predominates by
weight over each of the other metals;
(b) an alloy composed of base metals of this Section and of elements not falling within this
Section is to be treated as an alloy of base metals of this Section if the total weight of such metals
equals or exceeds the total weight of the other elements present;
(c) in this Section, the term alloys includes sintered mixtures of metal powders, heterogeneous
intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a
reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
7. Classification of composite articles :
Except where the headings otherwise require, articles of base metal (including articles of mixed mate-
rials treated as articles of base metal under the Interpretive Rules) containing two or more base metals
are to be treated as articles of the base metal predominating by weight over each of the other metals.
For this purpose:
(a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of
Note 5, it is classified; and
(c) a cermet of heading 8113 is regarded as a single base metal.
8. In this Section, the following expressions have the meanings hereby assigned to them:
(a) waste and scrap:
metal waste and scrap from the manufacture or mechanical working of metals, and metal goods
definitely not usable as such because of breakage, cutting-up, wear or other reasons.
(b) Powders:
products of which 90% or more by weight passes through a sieve having a mesh aperture of 1
mm.
9. In relation to the products of this Section, the process of obtaining goods and materials by breaking
up of ships, boats and other floating structures shall amount to manufacture.
10. In relation to the products of this Section, the process of drawing or redrawing a rod, wire or any
other similar article, into wire shall amount to manufacture.
CHAPTER 72
Iron and steel
NOTES
1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following
expressions have the meanings hereby assigned to them:
(a) Pig Iron:
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon
and which may contain by weight one or more other elements within the following limits:
- not more than 10% of chromium
- not more than 6% of manganese

- not more than 3% of phosphorus
- not more than 8% of silicon
- a total of not more than 10% of other elements.
(b) Spiegeleisen:
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manga-
nese and otherwise conforming to the specification at (a) above.
(c) Ferro-alloys:
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous
casting and also in granular or powder forms, whether or not agglomerated, commonly used
as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents
or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by
weight 4% or more of the element iron and one or more of the following:
- more than 10% of chromium
- more than 30% of manganese
- more than 3% of phosphorus
- more than 8% of silicon
- a total of more than 10% of other elements, excluding carbon,
subject to a maximum content of 10% in the case of copper.
(d) Steel :
Ferrous materials other than those of heading 7203 which (with the exception of certain
types produced in the form of castings) are usefully malleable and which contain by weight
2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
(e) Stainless steel:
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium,
with or without other elements.
(f) Other alloy steel :
Steels not complying with the definition of stainless steel and containing by weight one or
more of the following elements in the proportion shown:
- 0.3% or more of aluminium
- 0.0008% or more of boron
- 0.3% or more of chromium
- 0.3% or more of cobalt
- 0.4% or more of copper
- 0.4% or more of lead
- 1.65% or more of manganese
- 0.08% or more of molybdenum
- 0.3% or more of nickel
- 0.06% or more of niobium

- 0.6% or more of silicon
- 0.05% or more of titanium
- 0.3% or more of tungsten (wolfram)
- 0.1% or more of vanadium
- 0.05% or more of zirconium
- 0.1% or more of other elements (except sulphur, phosphorus,
carbon and nitrogen), taken separately.
(g) Remelting scrap ingots of iron and steel:
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs,
having obvious surface faults and not complying with the chemical composition of pig iron,
spiegeleisen or ferro-alloys.
(h) Granules:
Products of which less than 90% by weight passes through a sieve with a mesh aperture of
1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of
5 mm.
(ij) Semi-finished products:
Continuous cast products of solid section, whether or not subjected to primary hot-rolling;
and other products of solid sections, which have not been further worked than subjected to
primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or
sections.
These products are not presented in coils.
(k) Flat-rolled products :
Rolled products of solid rectangular (other than square) cross-section, which do not con-
form to the definition at (ij) above in the form of:
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm, are of width measuring
at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width
which exceeds 150 mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for
example, grooves, ribs, chequers, tears, buttons and lozenges) and those, which have been
perforated, corrugated or polished, provided that they do not thereby assume the character
of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be clas-
sified as products of a width of 600 mm or more, provided that they do not assume the
character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils:
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape
of circles, segments of circles, ovals, rectangles (including squares), triangles, or other
convex polygons (including flattened circles and modified rectangles, of which two
opposite sides are convex arcs, the other two sides being straight, of equal length and paral-
lel). These products may have indentations, ribs, grooves or other deformations produced
during the rolling process (reinforcing bars and rods).
(m) Other bars and rods:
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the
definition of wire, which have a uniform solid cross- section along their whole length in
the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or
other convex polygons (including flattened circles and modified rectangles, of which
two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel). The products may:
- have indentations, ribs, grooves or other deformations produced during the roll-
ing process (reinforcing bars and rods);
- be twisted after rolling.
(n) Angles, shapes and sections:
Products having a uniform solid cross-section along their whole length which do not con-
form to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 7301 or 7302.
(o) Wire:
Cold-formed products in coils, of any uniform solid cross-section along their whole length,
which do not conform to the definition of flat-rolled products.
(p) Hollow drill bars and rods:
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external
dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which
the greatest internal dimension does not exceed one half of the greatest external dimension.
Hollow bars and rods of iron or steel not conforming to this definition are to be classified in
heading 7304.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal
predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to
be classified, according to their form, their composition and their appearance, in the headings of this Chap-
ter appropriate to similar hot-rolled products.
4. In relation to the prodocts of this Chapter, the process of drawing or redrawing a bar, rod, wire rod,
round bar or any other similar article, into bright bar, shall amount to "manufacture".
5. In relation to products of this Chapter, the process of galvanisation shall amount to "manufacture".
6. In relation to the products of heading 7208, the process of oiling and pickling shall amount to
"manufacture".
SUB-HEADING NOTES
1. In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) Alloy pig iron:
Pig iron containing, by weight, one or more of the following elements in the specified
proportions:
- more than 0.2% of chromium
- more than 0.3% of copper
- more than 0.3% of nickel
- more than 0.1% of any of the following elements:
aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
(b) Non-alloy free-cutting steel:
Non-alloy steel containing, by weight, one or more of the following elements in the speci-
fied proportions:
- 0.08% or more of sulphur
- 0.1% or more of lead
- more than 0.05% of selenium
- more than 0.01% of tellurium
- more than 0.05% of bismuth.
(c) Silicon-electrical steel:
Alloy steels containing, by weight, at least 0.6% but not more than 6% of silicon and not
more than 0.08% of carbon. They may also contain by weight not more than 1% of alu-
minium but no other element in a proportion that would give the steel the characteristics of
another alloy steel.
(d) High speed steel:
Alloy steels containing, with or without other elements, at least two of the three elements
molybdenum, tungsten and vanadium with a combined content by weight of 7% or more,
0.6% or more of carbon and 3 to 6% of chromium.
(e) Silico-manganese steel:
Alloy steels containing by weight:
- not more than 0.7% of carbon
- 0.5% or more but not more than 1.9% of manganese; and
- 0.6% or more but not more than 2.3% of silicon, but no other element in a propor-
tion that would give the steel the characteristics of another alloy steel.
2. For the classification of ferro-alloys in the sub-headings of heading 7202, the

following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant sub-heading (if it exists) if
only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by
analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the
minimum percentage.
For the application of this rule the unspecified other elements referred to in Chapter Note 1(c)
must each exceed 10% by weight.
3. In relation to flat-rolled products of this Chapter, the process of hardening or tempering shall amount
to manufacture.
Supplementary Note
Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round
or bevelled) edge.

(1) (2) (3) (4)
I.PRIMARY MATERIALS; PRODUCTS IN
GRANULAR OR POWDER FORM
7201 PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER
PRIMARY FORMS
7201 10 00 - Non-alloy pig iron containing by weight 0.5% kg. 12.5%
or less of phosphorus
7201 20 00 - Non-alloy pig iron containing by weight more kg. 12.5%
than 0.5% of phosphorus
7201 50 - Alloy pig iron; spiegeleisen :
7201 50 10 --- Cast iron kg. 12.5%
7201 50 90 --- Other kg. 12.5%
7202 FERRO-ALLOYS
- Ferro-manganese :
7202 11 00 -- Containing by weight more than 2% of carbon kg. 12.5%
7202 19 00 -- Other kg. 12.5%
- Ferro-silicon:
7202 21 00 -- Containing by weight more than 55% of silicon kg. 12.5%
7202 29 00 -- Other kg. 12.5%
7202 30 00 - Ferro-silico-manganese kg. 12.5%
- Ferro-chromium :
7202 41 00 -- Containing by weight more than 4% of carbon kg. 12.5%
7202 49 00 -- Other kg. 12.5%
7202 50 00 - Ferro-silico-chromium kg. 12.5%
7202 60 00 - Ferro-nickel kg. 12.5%
7202 70 00 - Ferro-molybdenum kg. 12.5%
7202 80 00 - Ferro tungsten and ferro-silico-tungsten kg. 12.5%
- Other :
7202 91 00 -- Ferro-titanium and kg. 12.5%
Ferro-silico-titanium
7202 92 00 -- Ferro-vanadium kg. 12.5%
7202 93 00 -- Ferro-niobium kg. 12.5%
7202 99 -- Other :

(1) (2) (3) (4)
--- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt,
Ferro-columbium, Ferro-zirconium, Ferro-
tantalum:
7202 99 11 ---- Ferro-phosphorus kg. 12.5%
7202 99 12 ---- Ferro-selenium kg. 12.5%
7202 99 13 ---- Ferro-cobalt kg. 12.5%
7202 99 14 ---- Ferro-columbium kg. 12.5%
7202 99 15 ---- Ferro-zirconium kg. 12.5%
7202 99 16 ---- Ferro-tantalum kg. 12.5%
--- Ferro-silico-zirconium, Ferro-silico-magnesium:
7202 99 21 ---- Ferro-silico-zirconium kg. 12.5%
7202 99 22 ---- Ferro-silico-magnesium kg. 12.5%
--- Ferro-boron, charge-chrome :
7202 99 31 ---- Ferro-boron kg. 12.5%
7202 99 32 ---- Charge-chrome kg. 12.5%
7202 99 90 --- Other kg. 12.5%
7203 FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION
OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS,
IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING
MINIMUM PURITY BY WEIGHT OF 99.94%, IN LUMPS,
PELLETS OR SIMILAR FORMS
7203 10 00 - Ferrous products obtained by direct reduction of kg. 12.5%
iron ore
7203 90 00 - Other kg. 12.5%
7204 FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS
OF IRON OR STEEL
7204 10 00 - Waste and scrap of cast iron kg. 12.5%
- Waste and scrap of alloy steel :
7204 21 -- Of stainless steel :
7204 21 10 --- Empty or discharged cartridges of all bores and kg. 12.5%
sizes
7204 21 90 --- Other kg. 12.5%
7204 29 -- Other :
7204 29 10 --- Empty or discharged cartridges of all bores and kg. 12.5%
sizes
7204 29 20 --- Of high speed steel kg. 12.5%
7204 29 90 --- Other kg. 12.5%
7204 30 00 - Waste and scrap of tinned iron or steel kg. 12.5%
- Other waste and scrap :
7204 41 00 -- Turnings, shavings, chips, milling waste, saw dust, kg. 12.5%
fillings, trimmings and stampings, whether or not
in bundles
7204 49 00 -- Other kg. 12.5%
7204 50 00 - Remelting scrap ingots kg. 12.5%

(1) (2) (3) (4)
7205 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON

OR STEEL
7205 10 - Granules :
--- Of iron :
7205 10 11 ---- Shot and angular grit kg. 12.5%
7205 10 12 ---- Wire pellets kg. 12.5%
7205 10 19 ---- Other kg. 12.5%
--- Of alloy steel :
7205 10 21 ---- Shot and angular grit kg. 12.5%
7205 10 22 ---- Wire pellets kg. 12.5%
7205 10 29 ---- Other kg. 12.5%
7205 10 90 --- Other kg. 12.5%
- Powders :
7205 21 00 -- Of alloy steel kg. 12.5%
7205 29 -- Other :
7205 29 10 --- Of iron kg. 12.5%
7205 29 90 --- Other kg. 12.5%
II.IRON AND NON-ALLOY STEEL
7206 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER
PRIMARY FORMS (EXCLUDING IRON OF HEADING 7203)
7206 10 - Ingots :
7206 10 10 --- Of iron kg. 12.5%
7206 10 20 --- Of high carbon steel kg. 12.5%
7206 10 90 --- Other kg. 12.5%
7206 90 - Other :
--- Of iron :
7206 90 11 ---- Puddled bars and pilings kg. 12.5%
7206 90 12 ---- Blocks, lumps and similar forms kg. 12.5%
7206 90 19 ---- Other kg. 12.5%
--- Other :
7206 90 91 ---- Puddled bars and pilings kg. 12.5%
7206 90 92 ---- Blocks, lumps and similar forms kg. 12.5%
7206 90 99 ---- Other kg. 12.5%
7207 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL
- Containing by weight less than 0.25% of carbon :
7207 11 -- Of rectangular (including square) cross-section,
the width measuring less than twice the thickness:
7207 11 10 --- Electrical quality kg. 12.5%
7207 11 20 --- Forging quality kg. 12.5%
7207 11 30 --- Seamless steel tube quality kg. 12.5%
7207 11 90 --- Other kg. 12.5%
7207 12 -- Other, of rectangular (other than square)
cross-section :
7207 12 10 --- Electrical quality kg. 12.5%

(1) (2) (3) (4)
7207 12 90 --- Other kg. 12.5%
7207 19 -- Other :
7207 19 10 --- Forged blanks of non-alloy steel kg. 12.5%
7207 19 20 --- Mild steel billets kg. 12.5%
7207 19 90 --- Other kg. 12.5%
7207 20 - Containing by weight 0.25% or more of carbon :
7207 20 20 --- Spring steel quality kg. 12.5%
7207 20 90 --- Other kg. 12.5%
7208 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,
OF A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT
CLAD, PLATED OR COATED
7208 10 00 - In coils, not further worked than hot-rolled, with kg. 12.5%
patterns in relief
- Other, in coils, not further worked than hot-
rolled, pickled :
7208 25 -- Of a thickness of 4.75 mm or more :
7208 25 10 --- Plates kg. 12.5%
7208 25 20 --- Universal plates kg. 12.5%
7208 25 30 --- Sheets kg. 12.5%
7208 25 40 --- Strip kg. 12.5%
7208 25 90 --- Other kg. 12.5%
7208 26 -- Of a thickness of 3 mm or more but less than
4.75 mm :
7208 26 10 --- Plates kg. 12.5%
7208 26 30 --- Sheets kg. 12.5%
7208 26 40 --- Strip kg. 12.5%
7208 26 90 --- Other kg. 12.5%
7208 27 -- Of a thickness of less than 3 mm :
7208 27 10 --- Plates kg. 12.5%
7208 27 30 --- Sheets kg. 12.5%
7208 27 40 --- Strip kg. 12.5%
7208 27 90 --- Other kg. 12.5%
- Other, in coils, not further worked than hot-rolled:
7208 36 -- Of a thickness exceeding 10 mm :
7208 36 10 --- Plates kg. 12.5%
7208 36 30 --- Sheets kg. 12.5%
7208 36 40 --- Strip kg. 12.5%

(1) (2) (3) (4)
7208 36 90 --- Other kg. 12.5%
7208 37 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm :
7208 37 10 --- Plates kg. 12.5%
7208 37 30 --- Sheets kg. 12.5%
7208 37 40 --- Strip kg. 12.5%
7208 37 90 --- Other kg. 12.5%
7208 38 -- Of a thickness of 3 mm or more but less than
4.75 mm :
7208 38 10 --- Plates kg. 12.5%
7208 38 30 --- Sheets kg. 12.5%
7208 38 40 --- Strip kg. 12.5%
7208 38 90 --- Other kg. 12.5%
7208 39 10 --- Plates kg. 12.5%
7208 39 30 --- Sheets kg. 12.5%
7208 39 40 --- Strip kg. 12.5%
7208 39 90 --- Other kg. 12.5%
7208 40 - Not in coils, not further worked than hot-rolled,
with patterns in relief :
7208 40 10 --- Plates kg. 12.5%
7208 40 30 --- Sheets kg. 12.5%
7208 40 40 --- Strip kg. 12.5%
7208 40 90 --- Other kg. 12.5%
- Other, not in coils, not further worked than hot-rolled :
7208 51 10 --- Plates kg. 12.5%
7208 51 30 --- Sheets kg. 12.5%
7208 51 40 --- Strip kg. 12.5%
7208 51 90 --- Other kg. 12.5%
exceeding 10 mm :
7208 52 10 --- Plates kg. 12.5%
7208 52 30 --- Sheets kg. 12.5%
7208 52 40 --- Strip kg. 12.5%
7208 52 90 --- Other kg. 12.5%
7208 53 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7208 53 10 --- Plates kg. 12.5%

(1) (2) (3) (4)
7208 53 30 --- Sheets kg. 12.5%
7208 53 40 --- Strip kg. 12.5%
7208 53 90 --- Other kg. 12.5%
7208 54 10 --- Plates kg. 12.5%
7208 54 30 --- Sheets kg. 12.5%
7208 54 40 --- Strip kg. 12.5%
7208 54 90 --- Other kg. 12.5%
7208 90 00 - Other kg. 12.5%
OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLD-
REDUCED), NOT CLAD, PLATED OR COATED
- In coils, not further worked than cold-rolled
(cold-reduced) :
7209 15 -- Of a thickness of 3 mm or more :
7209 15 10 --- Plates kg. 12.5%
7209 15 20 --- Sheets kg. 12.5%
7209 15 30 --- Strip kg. 12.5%
7209 15 90 --- Other kg. 12.5%
7209 16 -- Of a thickness exceeding 1 mm but less than
3 mm :
7209 16 10 --- Plates kg. 12.5%
7209 16 20 --- Sheets kg. 12.5%
7209 16 30 --- Strip kg. 12.5%
7209 16 90 --- Other kg. 12.5%
exceeding 1 mm :
7209 17 10 --- Plates kg. 12.5%
7209 17 20 --- Sheets kg. 12.5%
7209 17 30 --- Strip kg. 12.5%
7209 17 90 --- Other kg. 12.5%
7209 18 -- Of a thickness of less than 0.5 mm :
7209 18 10 --- Plates kg. 12.5%
7209 18 20 --- Sheets kg. 12.5%
7209 18 30 --- Strip kg. 12.5%
7209 18 90 --- Other kg. 12.5%
- Not in coils, not further worked than cold-
rolled (cold-reduced) :
7209 25 -- Of a thickness of 3 mm or more :
7209 25 10 --- Plates kg. 12.5%
7209 25 20 --- Sheets kg. 12.5%

(1) (2) (3) (4)
7209 25 30 --- Strip kg. 12.5%
7209 25 90 --- Other kg. 12.5%
3 mm :
7209 26 10 --- Plates kg. 12.5%
7209 26 20 --- Sheets kg. 12.5%
7209 26 30 --- Strip kg. 12.5%
7209 26 90 --- Other kg. 12.5%
exceeding 1 mm :
7209 27 10 --- Plates kg. 12.5%
7209 27 20 --- Sheets kg. 12.5%
7209 27 30 --- Strip kg. 12.5%
7209 27 90 --- Other kg. 12.5%
7209 28 10 --- Plates kg. 12.5%
7209 28 20 --- Sheets kg. 12.5%
7209 28 30 --- Strip kg. 12.5%
7209 28 90 --- Other kg. 12.5%
7209 90 00 - Other kg. 12.5%
OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR
COATED
- Plated or coated with tin :
7210 11 10 --- OTS/MR Type kg. 12.5%
7210 11 90 --- Other kg. 12.5%
7210 12 -- Of a thickness of less than 0.5 mm:
7210 12 10 --- OTS/MR Type kg. 12.5%
7210 12 90 --- Other kg. 12.5%
7210 20 00 - Plated or coated with lead, including terne-plate kg. 12.5%
7210 30 - Electrolytically plated or coated with zinc :
7210 30 10 --- Corrugated kg. 12.5%
7210 30 90 --- Other kg. 12.5%
- Otherwise plated or coated with zinc :
7210 41 00 -- Corrugated kg. 12.5%
7210 49 00 -- Other kg. 12.5%
7210 50 00 - Plated or coated with chromium oxides or with kg. 12.5%
chromium and chromium oxides
- Plated or coated with aluminium :
7210 61 00 -- Plated or coated with aluminium-zinc alloys kg. 12.5%
7210 69 00 -- Other kg. 12.5%
7210 70 00 - Painted, varnished or coated with plastics kg. 12.5%
7210 90 - Other :

(1) (2) (3) (4)
7210 90 10 --- Lacquered kg. 12.5%
7210 90 90 --- Other kg. 12.5%
OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED
OR COATED
- Not further worked than hot-rolled :
7211 13 00 -- Rolled on four faces or in a closed box pass, of kg. 12.5%
a width exceeding 150 mm and a thickness of
not less than 4 mm, not in coils and without
patterns in relief
7211 14 -- Other, of a thickness of 4.75 mm or more :
7211 14 10 --- Flats kg. 12.5%
7211 14 30 --- Hoops kg. 12.5%
7211 14 40 --- Sheets kg. 12.5%
7211 14 50 --- Strip kg. 12.5%
7211 14 60 --- Skelp kg. 12.5%
7211 14 90 --- Other kg. 12.5%
7211 19 -- Other :
7211 19 10 --- Flats kg. 12.5%
7211 19 30 --- Hoops kg. 12.5%
7211 19 40 --- Sheets kg. 12.5%
7211 19 50 --- Strip kg. 12.5%
7211 19 60 --- Skelp kg. 12.5%
7211 19 90 --- Other kg. 12.5%
- Not further worked than cold-rolled (cold-reduced) :
7211 23 -- Containing by weight less than 0.25% of carbon:
7211 23 10 --- Flats kg. 12.5%
7211 23 30 --- Hoops kg. 12.5%
7211 23 40 --- Sheets kg. 12.5%
7211 23 50 --- Strip kg. 12.5%
7211 23 90 --- Other kg. 12.5%
7211 29 -- Other :
7211 29 10 --- Flats kg. 12.5%
7211 29 30 --- Hoops kg. 12.5%
7211 29 40 --- Sheets kg. 12.5%
7211 29 50 --- Strip kg. 12.5%
7211 29 60 --- Skelp kg. 12.5%
7211 29 90 --- Other kg. 12.5%
7211 90 - Other :
--- Universal plates :

(1) (2) (3) (4)
7211 90 11 ---- Of boiler quality kg. 12.5%
7211 90 12 ---- Of high tensile quality kg. 12.5%
7211 90 13 ---- Of ship building quality kg. 12.5%
7211 90 90 --- Other kg. 12.5%
OF A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR
COATED
7212 10 - Plated or coated with tin :
7212 10 10 --- OTS or MR type kg. 12.5%
7212 10 90 --- Other kg. 12.5%
7212 20 - Electrolytically plated or coated with zinc :
7212 20 10 --- Corrugated kg. 12.5%
7212 20 90 --- Other kg. 12.5%
7212 30 - Otherwise plated or coated with zinc :
7212 30 10 --- Corrugated kg. 12.5%
7212 30 90 --- Other kg. 12.5%
7212 40 00 - Painted, varnished or coated with plastics kg. 12.5%
7212 50 - Otherwise plated or coated :
7212 50 10 --- Plated or coated with lead kg. 12.5%
7212 50 20 --- Lacquered kg. 12.5%
7212 50 90 --- Other kg. 12.5%
7212 60 00 - Clad kg. 12.5%
7213 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND
COILS, OF IRON OR NON-ALLOY STEEL
7213 10 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process :
7213 10 10 --- Of free cutting steel kg. 12.5%
7213 10 90 --- Other kg. 12.5%
7213 20 - Other, of free-cutting steel :
7213 20 10 --- Electrode quality kg. 12.5%
7213 20 20 --- Cold heading quality kg. 12.5%
7213 20 90 --- Other kg. 12.5%
- Other :
7213 91 -- Of circular cross-section measuring less than
14 mm in diameter :
7213 91 90 --- Other kg. 12.5%
7213 99 -- Other :
7213 99 90 --- Other kg. 12.5%
7214 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL,
NOT FURTHER WORKED THAN FORGED, HOT-ROLLED,

(1) (2) (3) (4)
HOT-DRAWN OR HOT-EXTRUDED, BUT INCLUDING THOSE
TWISTED AFTER ROLLING
7214 10 - Forged :
7214 10 90 --- Other kg. 12.5%
7214 20 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process
or twisted after rolling :
7214 20 90 --- Other kg. 12.5%
7214 30 00 - Other, of free cutting steel kg. 12.5%
- Other :
7214 91 -- Of rectangular (other than square) cross-section :
7214 91 10 --- Mild steel bright bar kg. 12.5%
7214 91 90 --- Other kg. 12.5%
7214 99 -- Other :
7214 99 10 --- Of spring steel quality kg. 12.5%
7214 99 90 --- Other kg. 12.5%
7215 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL
7215 10 00 - Of free-cutting steel, not further worked than kg. 12.5%
cold-formed or cold-finished
7215 50 - Other, not further worked than cold-formed or
cold-finished :
7215 50 10 --- Mild steel bright bar kg. 12.5%
7215 50 90 --- Other kg. 12.5%
7215 90 - Other :
7215 90 10 --- Plated or coated with zinc kg. 12.5%
7215 90 20 --- Plated or coated with other base metals kg. 12.5%
7215 90 90 --- Other kg. 12.5%
7216 ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL
7216 10 00 - U, I or H sections, not further worked than kg. 12.5%
hot-rolled, hot-drawn or extruded, of a height
of less than 80 mm
- L or T sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of less
than 80 mm :
7216 21 00 -- L sections kg. 12.5%
7216 22 00 -- T sections kg. 12.5%
- U, I or H sections, not further worked than
hot-rolled, hot-drawn or extruded of a height
of 80 mm or more :
7216 31 00 -- U sections kg. 12.5%
7216 32 00 -- I sections kg. 12.5%
7216 33 00 -- H sections kg. 12.5%

(1) (2) (3) (4)
7216 40 00 - L or T sections, not further worked than kg. 12.5%
hot-rolled, hot-drawn or extruded, of a height
of 80 mm or more
7216 50 00 - Other angles, shapes and sections, not further kg. 12.5%
worked than hot-rolled, hot-drawn or extruded
- Angles, shapes and sections, not further worked
than cold-formed or cold-finished :
7216 61 00 -- Obtained from flat-rolled products kg. 12.5%
7216 69 00 -- Other kg. 12.5%
- Other:
7216 91 00 -- Cold-formed or cold-finished from flat kg. 12.5%
rolled products
7216 99 -- Other :
7216 99 10 --- Plated or coated with zinc kg. 12.5%
7216 99 20 --- Plated or coated with base metals other than zinc kg. 12.5%
7216 99 30 --- Slotted angles and slotted channels kg. 12.5%
7216 99 40 --- Forged kg. 12.5%
7216 99 90 --- Other kg. 12.5%
7217 WIRE OF IRON OR NON-ALLOY STEEL
7217 10 - Not plated or coated, whether or not polished :
7217 10 10 --- Of a thickness of 18 SWG and below kg. 12.5%
7217 10 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 12.5%
7217 10 30 --- Of a thickness above 26 SWG kg. 12.5%
7217 20 - Plated or coated with zinc :
7217 30 - Plated or coated with other base metals :
7217 90 - Other :
--- Shaped and profiled wire :
7217 90 11 ---- Of cross section half round kg. 12.5%
7217 90 12 ---- Of cross section flat and rectangular kg. 12.5%
7217 90 13 ---- Of cross section Z shaped kg. 12.5%
7217 90 19 ---- Of cross section other shapes kg. 12.5%
--- Other :
7217 90 91 ---- High tensile quality kg. 12.5%
7217 90 92 ---- Electrode quality kg. 12.5%
7217 90 93 ---- Electric resistance wire (including electric kg. 12.5%
resistance heating wire)
7217 90 99 ---- Other kg. 12.5%

(1) (2) (3) (4)
III.STAINLESS STEEL
7218 STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-
FINISHED PRODUCTS OF STAINLESS STEEL
7218 10 00 - Ingots and other primary forms kg. 12.5%
- Other :
7218 91 00 -- Of rectangular (other than square) cross-section kg. 12.5%
7218 99 -- Other :
7218 99 10 --- Billets kg. 12.5%
7218 99 90 --- Other kg. 12.5%
7219 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600
MM OR MORE
- Not further worked than hot-rolled, in coils :
--- Chromium type :
7219 11 11 ---- Not exceeding 14 mm kg. 12.5%
7219 11 12 ---- Exceeding 14 mm kg. 12.5%
7219 11 90 --- Other kg. 12.5%
7219 12 00 -- Of a thickness of 4.75 mm or more but not kg. 12.5%
exceeding 10 mm
7219 13 00 -- Of a thickness of 3 mm or more but less kg. 12.5%
than 4.75 mm
7219 14 00 -- Of a thickness of less than 3 mm kg. 12.5%
- Not further worked than hot-rolled, not in coils :
--- Universal plates of stainless steel or heat resisting steel
and chromium type :
7219 21 12 ---- Exceeding 14 mm kg. 12.5%
--- Universal plates of stainless steel heat resisting steel,
nickel chromium austenitic type:
7219 21 22 ---- Exceeding 14 mm kg. 12.5%
--- Other chromium type :
7219 21 32 ---- Exceeding 14 mm kg. 12.5%
--- Other nickel chromium austenitic type :
7219 21 42 ---- Exceeding 14 mm kg. 12.5%
7219 21 90 --- Other kg. 12.5%
7219 22 -- Of a thickness of 4.75 mm or more but not exceeding 10
mm :
--- Universal plates of stainless steel or heat resisting steel :
7219 22 11 ---- Chromium type kg. 12.5%
7219 22 12 ---- Nickel chromium austenitic type kg. 12.5%

(1) (2) (3) (4)
7219 22 19 ---- Other kg. 12.5%
--- Other :
7219 22 91 ---- Chromium type kg. 12.5%
7219 22 99 ---- Other kg. 12.5%
7219 23 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7219 23 10 --- Chromium type kg. 12.5%
7219 23 20 --- Nickel chromium austenitic type kg. 12.5%
7219 23 90 --- Other kg. 12.5%
--- Chromium type, of a thickness :
7219 24 11 ---- Below 0.35 mm kg. 12.5%
7219 24 12 ---- 0.35 mm and above but below 0.56 mm kg. 12.5%
7219 24 19 ---- Other kg. 12.5%
--- Nickel chromium austenitic type, of a thickness :
7219 24 21 ---- Below 0.35 mm kg. 12.5%
7219 24 29 ---- Other kg. 12.5%
7219 24 90 --- Other kg. 12.5%
- Not further worked than cold-rolled (cold reduced) :
--- Chromium type :
7219 31 12 ---- Exceeding 14 mm kg. 12.5%
--- Nickel chromium austenitic type :
7219 31 22 ---- Exceeding 14 mm kg. 12.5%
7219 31 90 --- Other kg. 12.5%
7219 32 -- Of a thickness of 3 mm or more but less
than 4.75 mm :
7219 32 10 --- Chromium type kg. 12.5%
7219 32 90 --- Other kg. 12.5%
3 mm :
7219 33 10 --- Chromium type kg. 12.5%
7219 33 90 --- Other kg. 12.5%
exceeding 1 mm :
7219 34 10 --- Chromium type kg. 12.5%

(1) (2) (3) (4)

7219 34 90 --- Other kg. 12.5%
7219 35 10 --- Chromium type kg. 12.5%
7219 35 90 --- Other kg. 12.5%
7219 90 - Other :
--- Sheets and plates :
7219 90 11 ---- Thickness more than 4.75 mm kg. 12.5%
7219 90 12 ---- Thickness 3 mm to 4.75 mm kg. 12.5%
7219 90 13 ---- Thickness less than 3 mm kg. 12.5%
7219 90 90 --- Other kg. 12.5%
7220 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A
WIDTH OF LESS THAN 600 MM
- Not further worked than hot-rolled :
7220 11 10 --- Skelp for pipes and tubes kg. 12.5%
--- Strips for pipes and tubes (other than skelp) :
7220 11 21 ---- Chromium type kg. 12.5%
7220 11 29 ---- Other kg. 12.5%
7220 11 90 --- Other kg. 12.5%
7220 12 21 ---- Chromium type kg. 12.5%
7220 12 29 ---- Other kg. 12.5%
7220 12 90 --- Other kg. 12.5%
7220 20 - Not further worked than cold-rolled (cold- reduced) :

7220 20 21 ---- Chromium type kg. 12.5%
7220 20 29 ---- Other kg. 12.5%
7220 20 90 --- Other kg. 12.5%
7220 90 - Other :
7220 90 10 --- Skelp (strips for pipes and tubes) kg. 12.5%
7220 90 21 ---- Chromium type kg. 12.5%
7220 90 29 ---- Other kg. 12.5%
7220 90 90 --- Other kg. 12.5%

(1) (2) (3) (4)
COILS, OF STAINLESS STEEL
7221 00 - Bars and rods, hot-rolled, in irregularly wound
coils, of stainless steel :
--- Bright bars :
7221 00 11 ---- Chromium type kg. 12.5%
7221 00 19 ---- Other kg. 12.5%
7221 00 90 --- Other kg. 12.5%
7222 OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES,
SHAPES AND SECTIONS OF STAINLESS STEEL
- Bars and rods, not further worked than hot-rolled,
hot-drawn or extruded :
7222 11 -- Of circular cross-section :
--- Bright bars :
7222 11 11 ---- Chromium type kg. 12.5%
7222 11 19 ---- Other kg. 12.5%
--- Other :
7222 11 91 ---- Chromium type kg. 12.5%
7222 11 99 ---- Other kg. 12.5%
7222 19 -- Other :
--- Bright bars :
7222 19 11 ---- Chromium type kg. 12.5%
7222 19 19 ---- Other kg. 12.5%
--- Other :
7222 19 91 ---- Chromium type kg. 12.5%
7222 19 99 ---- Other kg. 12.5%
7222 20 - Bars and rods, not further worked than cold-
formed or cold-finished :
--- Bright bars :
7222 20 11 ---- Chromium type kg. 12.5%
7222 20 19 ---- Other kg. 12.5%
-- Other :
7222 20 91 ---- Chromium type kg. 12.5%
7222 20 99 ---- Other kg. 12.5%
7222 30 - Other bars and rods :
--- Bright bars :

(1) (2) (3) (4)
7222 30 11 ---- Chromium type kg. 12.5%
7222 30 19 ---- Other kg. 12.5%
--- Other :
7222 30 91 ---- Chromium type kg. 12.5%
7222 30 99 ---- Other kg. 12.5%
7222 40 - Angles, shapes and sections :
7222 40 10 --- Of thickness of 80 mm and above kg. 12.5%
7222 40 20 --- Of below 80 mm kg. 12.5%
7223 WIRE OF STAINLESS STEEL
7223 00 - Wire of stainless steel :
--- Other :
7223 00 91 ---- Of thickness of above 1.5 mm kg. 12.5%
7223 00 92 ---- Of thickness of 0.46 mm and above but not kg. 12.5%
exceeding 1.5 mm
7223 00 99 ---- Of thickness of below 0.46 mm kg. 12.5%
IV.OTHER ALLOY STEEL; HOLLOW
DRILL BARS AND RODS, OF ALLOY
OR NON-ALLOY STEEL
7224 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY
FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY
STEEL
7224 10 00 - Ingots and other primary forms kg. 12.5%
7224 90 - Other :
7224 90 10 --- Of tool steel quality kg. 12.5%
7224 90 20 --- Of die steel quality kg. 12.5%
7224 90 30 --- Of cobalt bearing high speed steel quality kg. 12.5%
7224 90 40 --- Forged blanks of alloy steel kg. 12.5%
--- Other :
7224 90 91 ---- Billets kg. 12.5%
7224 90 99 ---- Other kg. 12.5%
7225 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A
WIDTH OF 600 MM OR MORE
- Of silicon-electrical steel :
7225 11 00 -- Grain-oriented kg. 12.5%
7225 19 -- Other
7225 19 10 --- Hot rolled kg. 12.5%
7225 19 20 --- Cold rolled kg. 12.5%
7225 19 90 --- Other kg. 12.5%

7225 30 - Other, not further worked than hot-rolled, in coils :

(1) (2) (3) (4)
7225 30 10 --- Of spring steel quality kg. 12.5%
7225 30 90 --- Other kg. 12.5%
7225 40 - Other, not further worked than hot-rolled,
not in coils :
--- Of a thickness of above 4.75 mm :
7225 40 11 ---- Boiler quality kg. 12.5%
7225 40 12 ---- Pressure vessel quality kg. 12.5%
7225 40 13 ---- High tensile quality kg. 12.5%
7225 40 19 ---- Other kg. 12.5%
7225 40 20 --- Of a thickness of 3 mm and above but not kg. 12.5%
exceeding 4.75 mm
7225 40 30 --- Of a thickness of below 3 mm kg. 12.5%
7225 50 - Other, not further worked than cold-rolled
(cold-reduced) :
7225 50 10 --- Of a thickness of less than 3 mm kg. 12.5%
7225 50 20 --- Of a thickness of 3 mm to 4.75 mm kg. 12.5%
7225 50 30 --- Of a thickness of above 4.75 mm kg. 12.5%
- Other :
7225 91 00 -- Electrolytically plated or coated with zinc kg. 12.5%
7225 92 00 -- Otherwise plated or coated with zinc kg. 12.5%
7225 99 00 -- Other kg. 12.5%
7226 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A
WIDTH OF LESS THAN 600 MM
- Of silicon-electrical steel :
7226 11 00 -- Grain-oriented kg. 12.5%
7226 19 -- Other
7226 19 10 --- Hot rolled kg. 12.5%
7226 19 20 --- Cold rolled kg. 12.5%
7226 19 90 --- Other kg. 12.5%

7226 20 - Of high speed steel :
--- Hot-rolled :
7226 20 11 ---- In coils kg. 12.5%
7226 20 12 ---- Other kg. 12.5%
--- Cold-rolled :
7226 20 21 ---- In coils kg. 12.5%
7226 20 22 ---- Other kg. 12.5%
7226 20 30 --- Hoops and strips kg. 12.5%
- Other:
7226 91 -- Not further worked than hot-rolled :
exceeding 4.75 mm
7226 91 30 --- High tensile quality of a thickness of kg. 12.5%

(1) (2) (3) (4)
above 4.75 mm
7226 91 90 --- Other kg. 12.5%
7226 92 -- Not further worked than cold-rolled (cold- reduced) :
exceeding 4.75 mm
7226 99 -- Other :
7226 99 20 --- Of a thickness of above 3 mm and but not kg. 12.5%
exceeding 4.75 mm
7226 99 40 --- Skelp (strips for pipes and tubes) kg. 12.5%
--- Hoops and strips :
7226 99 51 ---- Hot rolled kg. 12.5%
7226 99 52 ---- Cold rolled kg. 12.5%
7226 99 53 ---- Of spring steel, other than skelp kg. 12.5%
7226 99 60 --- Skelps and strips for razor blades and saw blades kg. 12.5%
7226 99 90 --- Other kg. 12.5%
COILS, OF OTHER ALLOY STEEL
7227 10 00 - Of high speed steel kg. 12.5%
7227 20 00 - Of silico-manganese steel kg. 12.5%
7227 90 - Other :
7227 90 10 --- Valve spring steel quality kg. 12.5%
7227 90 20 --- Other spring steel quality kg. 12.5%
7227 90 30 --- Ball bearing quality kg. 12.5%
7227 90 50 --- Lead-free cutting quality kg. 12.5%
7227 90 60 --- Sulphur free cutting quality kg. 12.5%
7227 90 90 --- Other kg. 12.5%
7228 OTHER BARS AND RODS OF OTHER ALLOY STEEL;
ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY
STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR
NON-ALLOY STEEL
7228 10 - Bars and rods, of high speed steel :
7228 10 10 --- Bright bars kg. 12.5%
7228 10 90 --- Other kg. 12.5%
7228 20 00 - Bars and rods, of silico-manganese steel kg. 12.5%
7228 30 - Other bars and rods, not further worked than
hot-rolled, hot-drawn or extruded :
--- Bright bars :

(1) (2) (3) (4)
7228 30 11 ---- Of alloy tool steel kg. 12.5%
7228 30 19 ---- Other kg. 12.5%
--- Other :
7228 30 21 ---- Lead bearing steel kg. 12.5%
7228 30 22 ---- Spring steel kg. 12.5%
7228 30 23 ---- Sulphur bearing steel kg. 12.5%
7228 30 24 ---- Tool and die steel kg. 12.5%
7228 30 29 ---- Other kg. 12.5%
7228 40 00 - Other bars and rods, not further worked than kg. 12.5%
forged
7228 50 - Other bars and rods, not further worked than
cold-formed or cold-finished :
7228 50 10 --- Of engine valves and cold heading steel kg. 12.5%
7228 50 90 --- Other kg. 12.5%
7228 60 - Other bars and rods :
--- Bright bars :
7228 60 11 ---- Of alloy tool steel kg. 12.5%
7228 60 12 ---- Other kg. 12.5%
--- Other :
7228 60 91 ---- Lead bearing steel kg. 12.5%
7228 60 92 ---- Spring steel kg. 12.5%
7228 60 93 ---- Sulphur bearing steel kg. 12.5%
7228 60 94 ---- Tool and die steel kg. 12.5%
7228 60 99 ---- Other kg. 12.5%
--- Not further worked than hot-rolled, hot-drawn or
extruded :
7228 70 11 ---- Of 80 mm or more kg. 12.5%
7228 70 12 ---- Of less than 80 mm kg. 12.5%
--- Not further worked than cold-formed or cold-finished :
7228 70 21 ---- Of 80 mm or more kg. 12.5%
7228 70 22 ---- Of less than 80 mm kg. 12.5%
7228 80 - Hollow drill bars and rods :
7228 80 10 --- Of alloy steel kg. 12.5%
7228 80 20 --- Of non-alloy steel, forged kg. 12.5%
7228 80 90 --- Other kg. 12.5%
7229 WIRE OF OTHER ALLOY STEEL
7229 20 00 - Of silico-manganese steel kg. 12.5%
7229 90 - Other :
--- Tinned wire, bronze coated wire, trapezoidal wire,
half round wire, crimped wire and copper coated
wire, not insulated :
7229 90 11 ---- Tinned wire kg. 12.5%

(1) (2) (3) (4)
7229 90 12 ---- Bronze coated wire kg. 12.5%
7229 90 13 ---- Trapezoidal wire kg. 12.5%
7229 90 14 ---- Half round wire kg. 12.5%
7229 90 15 ---- Crimped wire kg. 12.5%
7229 90 16 ---- Copper coated wire kg. 12.5%
--- Electrode quality, wire rope quality and ACSR
quality not insulated :
7229 90 21 ---- Electrode quality kg. 12.5%
7229 90 22 ---- Wire rope quality kg. 12.5%
7229 90 23 ---- ACSR quality kg. 12.5%
--- Wire (excluding wire type lead), spring, high
tensile, hardened and tempered wires, not
insulated :
7229 90 31 ---- Wire (excluding wire type lead) kg. 12.5%
7229 90 32 ---- Spring wire kg. 12.5%
7229 90 33 ---- High tensile wire kg. 12.5%
7229 90 34 ---- Hardened and tempered wire kg. 12.5%
7229 90 40 --- Other wire kg. 12.5%
--- Shaped and profiled wires of cross-section :
7229 90 51 ---- Half round kg. 12.5%
7229 90 52 ---- Flat and rectangular kg. 12.5%
7229 90 53 ---- L shape kg. 12.5%
7229 90 54 ---- Z shape kg. 12.5%
7229 90 59 ---- Other kg. 12.5%
7229 90 60 --- Electric resistance wire (including electric kg. 12.5%
resistance heating wire)
7229 90 70 --- Crimped wire kg. 12.5%
7229 90 90 --- Other kg. 12.5%
Compounded Levy rates for Stainless Steel Pattis/Pattas and Aluminium circles subjected to
process of Cold Rolling:
In exercise of the powers conferred by rule 15 of the Central Excise Rules, 2002, and in supersession
of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.34/2001-
Central Excise, dated the 28th June, 2001 which was published in the Gazette of India vide number G.S.R.
492(E) of the same date, except as respects things done or omitted to be done before such supersession, the
Central Government hereby specifies the excisable goods that is stainless steel pattis/pattas, falling under
Chapter 72, or aluminium circles falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act,
1985 (5 of 1986) subjected to the process of cold rolling with the aid of cold rolling machine in respect of which
an assessee shall have an option to pay the duty of excise on the basis of cold rolling machine installed for cold
rolling of these goods, and fixes the following rate of duty per cold rolling machine, per month:-
(i) stainless steel pattis or pattas Forty thousand rupees

(ii) aluminium circles produced from Twelve thousand rupees
sheets manufactured on cold rolling
machines
Provided that no credit of duty paid on any raw materials, component part or machinery or finished
products used for cold rolling of stainless steel pattis/pattas, or aluminium circles under the CENVAT Credit
Rules, 2004 shall be taken :
Provided further that the procedure mentioned hereinafter is followed.
2. Application to avail special procedure. - (1) The manufacturer shall make an application in the
form specified in Appendix-I to this notification to the Superintendent of Central Excise, as the case may be,
for this purpose and the Superintendent, may grant permission for the period in respect of which the application
has been made.
(2) The application shall be made so as to cover a period of not less than twelve consecutive
calendar months, but permission may be granted for a shorter period for reasons to be recorded in writing,
by the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be.
(3) If at any time during such period the manufacturer fails to avail himself of the procedure
contained in this notification, he shall, unless otherwise ordered by the Assistant Commissioner or the
Deputy Commissioner of Central Excise, as the case may be, be precluded from availing himself of such
procedure for a period of six months from the date of such failure.
(4) If the manufacturer desires to avail himself of the procedure contained in this notification
on the expiry of the period for which his application was granted, he shall, before such expiry, make an
application to the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may
be, as under sub- paragraph (1) and on his failure to do so, he shall, except as provided herein, be precluded
from availing himself of such procedure for a period of six months from the date of such expiry.
(5) Notwithstanding anything contained in sub-paragraph (1), an application made by a

manufacturer, before the commencement of this notification, under sub-rule (1) of rule 96ZA of the Central
Excise Rules, 1944, shall be deemed to be an application made under sub-paragraph (1) and the same shall be
deemed to have been granted under sub-paragraph (1) and where such application has not been granted, the
Assistant Commissioner or the Deputy Commissioner, as the case may be, shall dispose of the same as if it
is an application under sub-paragraph (1).
3. Discharge of duty liability on payment of certain sum. - (1) A manufacturer whose application has
been granted under paragraph 2 shall pay a sum calculated at the rate specified in this notification, subject to
the conditions herein laid down, and such payment shall be in full discharge of his liability for duty leviable
on his production of such cold re-rolled stainless pattas/pattis, or aluminium circles during the period for
which the said sum has been paid :
Provided that if there is revision in the rate of duty, the sum payable shall be recalculated on the
basis of the revised rate, from the date of revision and liability for duty leviable on the production of stainless
steel pattis/pattas, or aluminium circles from that date shall not be discharged unless the differential duty is
paid and in case the amount of duty so recalculated is less than the sum paid, the balance shall be refunded to
the manufacturer :
Provided further that when a manufacturer makes an application for the first time under paragraph
2 for availing of the procedure contained in this notification, the duty liability for the month in which the
application is granted shall be calculated pro-rata on the basis of the total number of days in that month and
the number of days remaining in the month from the date of such grant.
(2) The sum payable under sub-paragraph (1) shall be calculated by application of the appropriate
rate to the maximum number of cold rolling machines installed by or on behalf of such manufacturer in one
or more premises at any time during three calendar months immediately preceding the calendar month in
which the application under paragraph 2 is made.
(3) The sum shall be tendered by the manufacturer along with the application.
4. Manufacturers declaration and accounts. - (1) The manufacturer who has been granted permission
under paragraph (2) above shall make an application in the form specified in Appendix-II to this notification
to the Superintendent-in-charge of the factory for permission to remove the stainless steel pattis/pattas, or
aluminium circles from his premises during the ensuing month, declaring the maximum number of cold
rolling machines installed by him or on his behalf, in one or more premises at any time during three calendar
months immediately preceding the said calendar month in which such application is made.
(2) If such application is not made to the Superintendent of Central Excise within the time limit
laid down in sub-paragraph (1), the manufacturer shall, unless, otherwise directed by the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, and in exceptional
circumstances, be liable to pay duty on his entire production of stainless steel pattis/pattas, or aluminium
circles during the month or part thereof in respect of which the application was to be made, at the rate
prescribed in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) read with any relevant
notification issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944).
(3) The manufacturer shall also intimate the Superintendent of Central Excise in writing of any
proposed change in the number of cold rolling machines installed by him or on his behalf, and obtain the
written approval of such officer before making any such change.
5. Exemption from certain provisions etc. - (1) During the period in respect of which any manufacturer
has been permitted to avail himself of the procedure of this notification, he shall be exempt from the operation
of rule 8 of the Central Excise Rules, 2002.
(2) Except in accordance with such terms and conditions as the Central Government may by
notification specify in this behalf, no rebate of excise duty shall be paid under rule 18 of the said Central
Excise Rules, in respect of any stainless steel pattis/pattas, or aluminium circles exported out of India, out of
the stock produced by such manufacturer during such period.
6. Provisions regarding new factories and closed factories resuming production. - (1) In the case of
a manufacturer who commences production for the first time or who recommences production after having
ceased production for a continuous period of not less than three months, and who has been permitted by the
Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, under paragraph
2 to avail of the procedure, the amount payable by him for the first month or part thereof, as the case may be,
shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling
machines that are or are likely to be installed by him or on his behalf during such period.
(2) At the expiry of the period, the amount payable shall be recalculated on the basis of the
maximum number of cold rolling machines actually installed and if the initial payment falls short of the total
liability so determined, the deficiency shall be recovered from the manufacturer and where the total liability
is less than the initial deposit, the balance shall be refunded to the manufacturer.
7. Power to condone failure to apply for special procedure. - Notwithstanding anything contained in
this notification, the Additional Commissioner, or as the case may be, the Joint Commissioner of Central
Excise may, at his discretion, for reasons to be recorded in writing, and subject to such conditions as he may
deem fit, apply the provisions contained in this notification to a manufacturer who has failed to avail himself
of the special procedure, or to comply with any condition laid down in this notification.
8. Provision regarding factories ceasing to work or reverting to the normal procedure. -

Notwithstanding anything contained in this notification, where a manufacturer who had availed himself of
the procedure contained in this notification ceases to work or reverts to the normal procedure, the duty
payable by him in the month during which he has availed himself of the procedure shall be calculated on the
basis of the maximum number of cold rolling machines installed during the last month in the manner prescribed
in paragraph 6 and the amount already paid for the month in accordance with paragraph 3 shall be adjusted
towards the duty so calculated and on such adjustment if there is any excess payment it shall be refunded to
the manufacturer and any deficiency in duty shall be recovered from the manufacturer.
Explanation. - A manufacturer, who ceases to work his factory for one or two shifts only, shall not be
deemed to have ceased to work within the meaning of this notification.
9. Confiscation and penalty. - If any manufacturer contravenes any provision of this notification in
respect of any excisable goods, then all such goods shall be liable to confiscation, and the manufacturer shall
be liable to penalty under rule 25 of the Central Excise Rules, 2002.
Appendix-I
(See paragraph 2)
Form A S P II
Application for permission to avail of the special procedure relating to stainless steel pattis or pattas or
aluminium circles.
Name of the factory/factoriesAddress.
I/We..manufacturers of stainless steel pattis or pattas/aluminium circles, residing at..taluk/

tehsil.district.and holders of Central Excise Registration Nodatedhereby apply to avail
myself/ourselves during the.calendar month/the period beginning with..20 and ending with .20.
of the special procedure in respect of the production or transactions in such stainless steel pattis or pattas or
aluminium circles at my/our above mentioned factory/factories.
2. I/We hereby agree to abide by the terms and conditions of the said procedure throughout the
said period.
Place :
Date :
Signature of manufacturers or his/their authorised agent.

Countersigned
.
Range
Circle.
Place :
Date :
Permission granted for the calendar month../the period beginning with. and ending
with..
Assistant Commissioner/Deputy
Commissioner of Central Excise
Place :
Date :
Note: Delete the entries which are not applicable.
Appendix-II
(See paragraph 4)
Original
Duplicate
Triplicate
Quadruplicate
Application for removal of stainless steel pattis/pattas manufactured under the special procedure
Name of the Factory . Address................
1. I/We............................................manufacturer of stainless steel pattis/pattas residing

at.............................................. Taluka/Tehsil.............................. District........... and holder of Central
Excise Registration No. ............dated...........having been permitted to avail myself/ourselves of the special
procedure contained in the notification issued under rule 15 of Central Excise Rules 2002, in respect of my/
our production and transactions in such stainless steel pattis/pattas at the above-mentioned factory/factories
hereby declare that I/we intend to install and employ the cold rolling machines for the production of stainless
steel pattis/pattas during the year............ in the manner indicated below, and the total sum payable by me/us
in terms of the provisions laid down in the notification in respect of the said period are stated hereunder :-
_____________________________________________________________________________________________
No. of cold rolling Rate prescribed in Government of Sum payable Total
Machines to be installed India Notification No. __/2007-
and employed Central Excise, dated___
_____________________________________________________________________________________________
(1) (2) (3) (4)
_____________________________________________________________________________________________
_____________________________________________________________________________________________
2. I/We tender herewith the sum of Rs...........(Rupees................only). The balance will be paid
by me/us in monthly instalments.
3. I/We hereby declare that the particulars furnished herein are true and complete to the best of
my/our knowledge and belief.
4. I/We apply for leave to remove from the above mentioned premises during the period from
..........to.............any stainless steel pattis/pattas manufactured in the said premises during that period.
5. I/We understand that the permission accorded to me/us for the year.......is subject to my/our
paying the balance amount as indicated in paragraph 2 above.
Place..........
Date .......... Signature of manufacturer or his authorised agent.
To
The Superintendent of Central Excise
...............................Range
...............................Division
COUNTERSIGNED
Place...........
Date ...........
Superintendent of Central Excise
.............................Range
.............................Circle.
Statement of duty paid :
(a) For payment in cash at.................

Treasury
State Bank of India
Reserve Bank of India
(To be filled in by the manufacturer or his authorised agent)
______________________________________________________________________________________________
Name of person tendering Particulars of payment Amount (in words as well
payment as in figures)
_______________________________________________________________________________________________
(1) (2) (3)
_____________________________________________________________________________________________
_____________________________________________________________________________________________
Head of Account
038-Union Excise Duties- Stainless steel pattis/pattas
(b) Under the compounded levy scheme.

Date. Signature of the tenderer
(To be filled in by the Treasury or Bank)
CERTIFICATE
Deposit Number..........Date...........Received payment of rupees (in words)......

Signature of Treasurer or Accountant
Agent or Manager
(c) For payment through account-current :
_____________________________________________________________________________________________
Title of Account of Ledger Number and date of entry Amount (in words as well as in
figures)
_____________________________________________________________________________________________
(1) (2) (3)
_____________________________________________________________________________________________
_____________________________________________________________________________________________
Place.........
Date..........
Signature of the manufacturer or his authorized agent.
(d) For payment through T.R.5/Special Revenue Money Order

_____________________________________________________________________________________________
Date of Payment T.R.5 No./Special Money Order Coupon No. Amount (in words as
well as in figures)
_____________________________________________________________________________________________
(1) (2) (3)
_____________________________________________________________________________________________
_____________________________________________________________________________________________
Place...........
Date............
Clearance allowed subject to fulfilment of the condition of deposits
Superintendent of Central Excise
Note: Delete the entries not applicable.
[Notfn. No.17/07-C.E., dated 1.3.2007 as amended by 5/13, ]

CHAPTER 73
Articles of iron or steel
NOTES
1. In this Chapter, the expression cast iron applies to products obtained by casting in which iron
predominates by weight over each of the other elements and which do not comply with the chemical
composition of steel as defined in Note 1(d) to Chapter 72.
2. In this Chapter, the word wire means hot or cold formed products of any cross-sectional shape,
of which no cross-sectional dimension exceeds 16 mm.
3. In relation to pipes and tubes of headings 7304, 7305 and 7306, the process of drawing or redrawing
shall amount to manufacture.
4. In relation to products of this Chapter, the process of galvanization shall amount to manufacture.
5. In relation to the pipes and tubes of headings 7304, 7305 and 7306, the process of coating with
cement or polyethylene or other plastic materials shall amount to manufacture.

(1) (2) (3) (4)
7301 SHEET PILING OF IRON OR STEEL , WHETHER OR NOT

DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS;
WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL
7301 10 00 - Sheet piling kg. 12.5%
7301 20 10 --- Steel slotted angles kg. 12.5%
7301 20 90 --- Other kg. 12.5%
7302 RAILWAY OR TRAMWAY TRACK CONSTRUCTION
MATERIAL OF IRON OR STEEL, THE FOLLOWING:
RAILS, CHECK-RAILS AND RACK RAILS, SWITCH BLADES,
CROSSING FROGS, POINT RODS AND OTHER CROSSING
PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS,
CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL CLIPS,
BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR
JOINTING OR FIXING RAILS
7302 10 - Rails :
7302 10 10 --- For railways kg. 12.5%
7302 10 20 --- For tramways kg. 12.5%
7302 10 90 --- Other kg. 12.5%
7302 30 00 - Switch blades, crossing frogs, point rods and kg. 12.5%
other crossing pieces
7302 40 00 - Fish-plates and sole plates kg. 12.5%
7302 90 - Other :
7302 90 10 --- Material for jointing or fixing rails kg. 12.5%
7302 90 90 --- Other kg. 12.5%

(1) (2) (3) (4)
7303 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON
7303 00 - Tubes, pipes and hollow profiles, of cast iron:
7303 00 10 --- Rain water pipe kg. 12.5%
7303 00 20 --- Soil pipe kg. 12.5%
7303 00 30 --- Spun pipe kg. 12.5%
7303 00 90 --- Other kg. 12.5%
7304 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON
(OTHER THAN CAST IRON) OR STEEL
- Line pipe of a kind used for oil or gas pipelines :
7304 11 -- Of stainless steel:
7304 11 10 --- Tubes and pipes kg. 12.5%
7304 11 20 --- Blanks for tubes and pipes kg. 12.5%
7304 11 90 --- Other kg. 12.5%
7304 19 -- Other:
7304 19 10 --- Tubes and pipes kg. 12.5%
7304 19 20 --- Blanks for tubes and pipes kg. 12.5%
7304 19 90 --- Other kg. 12.5%
- Casing, tubing and drill pipe, of
a kind used in drilling for oil or gas:
7304 22 00 -- Drill pipe of stainless steel kg. 12.5%
7304 23 -- Other drill pipe:
7304 23 10 -- Of iron kg. 12.5%
7304 23 90 --- Other kg. 12.5%
7304 24 00 -- Other, of stainless steel kg. 12.5%
7304 29 -- Other:
7304 29 10 --- Of iron kg. 12.5%
7304 29 90 --- Other kg. 12.5%
- Other, of circular cross-section, of iron or non-
alloy steel:
7304 31 -- Cold-drawn or cold-rolled (cold-reduced):
--- Up to 114.3 mm outer diameter:
7304 31 11 ---- Of iron kg. 12.5%
7304 31 19 ---- Other kg. 12.5%
--- Above 114.3 mm but up to 219.1 mm outer diameter:
7304 31 21 ---- Of iron kg. 12.5%
7304 31 29 ---- Other kg. 12.5%
--- Above 219.1mm diameter:
7304 31 31 ---- Of iron kg. 12.5%
7304 31 39 ---- Other kg. 12.5%
7304 39 -- Other:
--- Up to 114.3 mm outer diameter:
7304 39 11 ---- Of iron kg. 12.5%
7304 39 19 ---- Other kg. 12.5%

(1) (2) (3) (4)
--- Above 114.3 mm but up to 219.1 mm outer diameter:
7304 39 21 ---- Of iron kg. 12.5%
7304 39 29 ---- Other kg. 12.5%
--- Above 219.1mm diameter:
7304 39 31 ---- Of iron kg. 12.5%
7304 39 39 ---- Other kg. 12.5%
- Other, of circular cross-section, of stainless steel:
7304 41 00 -- Cold-drawn or cold-rolled kg. 12.5%
(cold-reduced)
7304 49 00 -- Other kg. 12.5%
- Other, of circular cross-section, of other alloy steel:
7304 51 -- Cold-drawn or cold-rolled (cold-reduced):
7304 51 10 --- Up to 114.3 mm diameter kg. 12.5%
7304 51 20 --- Above 114.3 mm but up to kg. 12.5%
219.1 mm outer diameter
7304 51 30 --- Above 219.1 mm outer diameter kg. 12.5%
7304 59 -- Other:
7304 59 10 --- Up to 114.3 mm diameter kg. 12.5%
7304 59 20 --- Above 114.3 mm but up to 219.1 kg. 12.5%
mm outer diameter
7304 59 30 --- Above 219.1 mm outer diameter kg. 12.5%
7304 90 00 - Other kg. 12.5%
7305 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED
OR SIMILARLY CLOSED ), HAVING CIRCULAR CROSS -
SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS
406.4 MM, OF IRON OR STEEL
- Line pipe of a kind used for oil or gas pipelines :
7305 11 -- Longitudinally submerged arc welded :
--- Galvanised pipes :
7305 11 11 ---- Of iron kg. 12.5%
7305 11 19 ---- Other kg. 12.5%
--- Non-galvanised pipes :
7305 11 21 ---- Of iron kg. 12.5%
7305 11 29 ---- Other kg. 12.5%
7305 12 -- Other, longitudinally welded :
7305 12 11 ---- Of iron kg. 12.5%
7305 12 19 ---- Other kg. 12.5%
--- Non-galvanised pipes :
7305 12 21 ---- Of iron kg. 12.5%
7305 12 29 ---- Other kg. 12.5%
7305 19 -- Other:

(1) (2) (3) (4)
7305 19 11 ---- Of iron kg. 12.5%
7305 19 19 ---- Other kg. 12.5%
--- Non-galvanised (black) pipes :
7305 19 21 ---- Of iron kg. 12.5%
7305 19 29 ---- Other kg. 12.5%
7305 20 - Casing of a kind used in drilling for oil or gas :
7305 20 10 --- Of iron kg. 12.5%
7305 20 90 --- Other kg. 12.5%
- Other, welded :
7305 31 -- Longitudinally welded:
7305 31 10 --- Of iron kg. 12.5%
7305 31 90 --- Other kg. 12.5%
7305 39 -- Other :
7305 39 10 --- Of iron kg. 12.5%
7305 39 90 --- Other kg. 12.5%
7305 90 - Other :
7305 90 10 --- High pressure hydroelectric conduits of steel kg. 12.5%
--- ERW precision tubes :
7305 90 21 ---- Of iron kg. 12.5%
7305 90 29 ---- Other kg. 12.5%
--- Other :
7305 90 91 ---- Of iron kg. 12.5%
7305 90 99 ---- Other kg. 12.5%
7306 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE,
OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED),
OF IRON OR STEEL
- Line pipe of a kind used for oil or gas pipeline :
7306 11 00 -- Welded, of stainless steel kg. 12.5%
7306 19 -- Other:
--- Galvanized pipes :
7306 19 11 ---- Of iron kg. 12.5%
7306 19 19 ---- Other kg. 12.5%
--- Non-galvanized pipes:
7306 19 21 ---- Of iron kg. 12.5%
7306 19 29 ---- Other kg. 12.5%
- Casing and tubing of a kind used in drilling for
oil or gas:
7306 21 00 -- Welded, of stainless steel kg. 12.5%
7306 29 -- Other:
7306 29 11 ---- Of iron kg. 12.5%
7306 29 19 ---- Other kg. 12.5%

(1) (2) (3) (4)
7306 30 - Other, welded, of circular cross-section, of iron
or non-alloy steel:
7306 30 10 --- Of iron kg. 12.5%
7306 30 90 --- Other kg. 12.5%
7306 40 00 - Other, welded, of circular kg. 12.5%
cross-section, of stainless steel
7306 50 00 - Other, welded, of circular kg. 12.5%
cross-section, of other alloy steel
- Other, welded, of non-circular cross-section:
7306 61 00 -- Of square or rectangular cross section kg. 12.5%
7306 69 00 --- Of other non-circular cross section kg. 12.5%
7306 90 - Other:
-- ERW precision tubes:
7306 90 11 ---- Of iron kg. 12.5%
7306 90 19 ---- Other kg. 12.5%
7306 90 90 --- Other kg. 12.5%
7307 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS,
ELBOWS, SLEEVES), OF IRON OR STEEL
- Cast fittings :
7307 11 -- Of non-malleable cast iron :
7307 11 10 --- Sponge iron cast fittings kg. 12.5%
7307 11 20 --- SG iron cast fittings kg. 12.5%
7307 11 90 --- Other kg. 12.5%
7307 19 00 -- Other kg. 12.5%
- Other, of stainless steel :
7307 21 00 -- Flanges kg. 12.5%
7307 22 00 -- Threaded elbows, bends and sleeves kg. 12.5%
7307 23 00 -- Butt welding fittings kg. 12.5%
7307 29 00 -- Other kg. 12.5%
- Other :
7307 91 -- Flanges :
7307 91 10 --- Galvanised kg. 12.5%
7307 91 90 --- Other kg. 12.5%
7307 92 -- Threaded elbows, bends and sleeves :
7307 92 10 --- Galvanised kg. 12.5%
7307 92 90 --- Other kg. 12.5%
7307 93 -- Butt welding fittings :
7307 93 10 --- Galvanised kg. 12.5%
7307 93 90 --- Other kg. 12.5%
7307 99 -- Other :
7307 99 10 --- Galvanised kg. 12.5%

(1) (2) (3) (4)
7307 99 90 --- Other kg. 12.5%
7308 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF
HEADING 9406) AND PARTS OF STRUCTURES ( FOR
EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES,
TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME-WORKS,
DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS
FOR DOORS , SHUTTERS , BALUSTRADES , PILLARS AND
COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES,
SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR
USE IN STRUCTURES, OF IRON OR STEEL
7308 10 00 - Bridges and bridge-sections u 12.5%
7308 20 - Towers and lattice masts :
--- Towers, whether or not assembled :
7308 20 11 ---- For transmission line u 12.5%
7308 20 19 ---- Other u 12.5%
7308 20 20 --- Lattice masts u 12.5%
7308 30 00 - Doors, windows and their frames and thresholds u 12.5%
for doors
7308 40 00 - Equipment for scaffolding, shuttering, propping u 12.5%
or pit-propping
7308 90 - Other :
7308 90 10 --- Beams, channels, pillars and girders prepared for u 12.5%
use in structures
7308 90 20 --- Drop rods u 12.5%
7308 90 30 --- Hatchway, rails and bulkheads for ships or boats u 12.5%
and parts of hull
7308 90 40 --- Galvanised tension bars u 12.5%
7308 90 50 --- Structures and super structures for mining u 12.5%
7308 90 60 --- Truss rods u 12.5%
7308 90 70 --- Tubular steel poles for electric transmission and u 12.5%
distribution lines
7308 90 90 --- Other u 12.5%
7309 RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR
ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED
GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L,
WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT
FITTED WITH MECHANICAL OR THERMAL EQUIPMENT
7309 00 - Reservoirs, tanks, vats and similar containers for
any material (other than compressed or liquefied
gas), of iron or steel, of a capacity exceeding 300 l,
whether or not lined or heat-insulated, but not fitted
with mechanical or thermal equipment :

(1) (2) (3) (4)
7309 00 10 --- Galvanized iron tanks kg. 12.5%
7309 00 20 --- Galvanized iron barrels and drums kg. 12.5%
7309 00 30 --- Pressed steel tanks kg. 12.5%
7309 00 40 --- Pressure vessels kg. 12.5%
7309 00 90 --- Other kg. 12.5%
7310 TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR
CONTAINERS , FOR ANY MATERIAL ( OTHER THAN
COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A
CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED
OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL
OR THERMAL EQUIPMENT
7310 10 - Of a capacity of 50 l or more :
7310 10 10 --- Tin plate containers kg. 12.5%
7310 10 20 --- Trunks and cases kg. 12.5%
7310 10 90 --- Other kg. 12.5%
- Of a capacity of less than 50 l :
7310 21 -- Cans which are to be closed by soldering or crimping :
7310 21 90 --- Other kg. 12.5%
7310 29 -- Other :
7310 29 20 --- Trunks and cases kg. 12.5%
7310 29 90 --- Other kg. 12.5%
7311 CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON
OR STEEL
7311 00 - Containers for compressed or liquefied gas, of iron
or steel :
7311 00 10 --- Liquefied petroleum gas (LPG) cylinder kg. 12.5%
7311 00 20 --- Low pressure cylinder (working pressure kg. 12.5%
up to 35.2 kg/sq.cm other than LPG)
7311 00 30 --- High pressure cylinder (working pressure kg. 12.5%
exceeding 35.2 kg/sq.cm)
7311 00 90 --- Other kg. 12.5%
7312 STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS
AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY
INSULATED
7312 10 - Stranded wire, ropes and cables :
7312 10 10 --- Wire ropes, black kg. 12.5%
7312 10 20 --- Wire ropes, galvanised kg. 12.5%
7312 10 30 --- Stranded wire kg. 12.5%
7312 10 90 --- Other kg. 12.5%
7312 90 00 - Other kg. 12.5%

(1) (2) (3) (4)
7313 BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR
SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED
DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR
STEEL
7313 00 - Barbed wire of iron or steel; twisted hoop or
single flat wire, barbed or not, and loosely
twisted double wire, of a kind used for fencing, of
iron or steel :
7313 00 10 --- Barbed wire kg. 12.5%
7313 00 20 --- Twisted hoop or single flat wire, barbed or not, kg. 12.5%
and loosely twisted double wire, of a kind used
for fencing
7314 CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND
FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON
OR STEEL
- Woven cloth :
7314 12 00 -- Endless bands for machinery, of stainless steel kg. 12.5%
7314 14 -- Other woven cloth, of stainless steel :
7314 14 10 --- Wire gauze (wire cloth, wire mesh) kg. 12.5%
7314 14 90 --- Other kg. 12.5%
7314 19 -- Other :
7314 19 10 --- Wire gauze (wire cloth, wire mesh) kg. 12.5%
7314 19 90 --- Other kg. 12.5%
7314 20 - Grill, netting and fencing, welded at the
intersection, of wire with a maximum cross-sectional
dimension of 3 mm or more and having a mesh size
of 100 cm2 or more :
7314 20 10 --- Wire netting kg. 12.5%
7314 20 90 --- Other kg. 12.5%
- Other grill, netting and fencing, welded at the
intersection :
7314 31 00 -- Plated or coated with zinc kg. 12.5%
7314 39 00 -- Other kg. 12.5%
- Other cloth, grill, netting and fencing :
7314 41 -- Plated or coated with zinc :
7314 41 10 --- Wire netting kg. 12.5%
7314 41 90 --- Other kg. 12.5%
7314 42 -- Coated with plastics :
7314 42 10 --- Wire netting kg. 12.5%
7314 42 90 --- Other kg. 12.5%
7314 49 -- Other :
7314 49 10 --- Wire netting kg. 12.5%

(1) (2) (3) (4)
7314 49 90 --- Other kg. 12.5%
7314 50 00 - Expanded metal kg. 12.5%
7315 CHAIN AND PARTS THEREOF, OF IRON OR STEEL
- Articulated link chain and parts thereof :
7315 11 00 -- Roller chain kg. 12.5%
7315 12 -- Other chain :
7315 12 10 --- Lifting and hoisting chain kg. 12.5%
7315 12 20 --- Ship chain kg. 12.5%
7315 12 90 --- Other kg. 12.5%
7315 19 00 -- Parts kg. 12.5%
7315 20 00 - Skid chain kg. 12.5%
- Other chain :
7315 81 00 -- Stud-link kg. 12.5%
7315 82 00 -- Other, welded link kg. 12.5%
7315 89 00 -- Other kg. 12.5%
7315 90 00 - Other parts kg. 12.5%
7316 ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL
7316 00 Anchors, grapnels and parts thereof, of iron or steel :
7316 00 10 --- Anchors and grapnels kg. 12.5%
7316 00 90 --- Parts kg. 12.5%
7317 NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES
(OTHER THAN THOSE OF HEADING 8305) AND SIMILAR
ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS
OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH
HEADS OF COPPER
7317 00 - Nails, tacks, drawing pins, corrugated nails, staples
(other than those of heading 8305) and similar articles,
of iron or steel, whether or not with heads of other
material, but excluding such articles with heads of
copper :
--- Nails :
7317 00 11 ---- For animal shoes kg. 12.5%
7317 00 12 ---- For fixing heel strips and toe plates kg. 12.5%
7317 00 13 ---- Wire nails kg. 12.5%
7317 00 19 ---- Other kg. 12.5%
--- Spikes :
7317 00 21 ---- Dog spikes kg. 12.5%
7317 00 29 ---- Other kg. 12.5%
7317 00 30 --- Tacks kg. 12.5%
--- Other :
7317 00 91 ---- Staples other than in strips, and drawing pins kg. 12.5%
7317 00 99 ---- Other kg. 12.5%

(1) (2) (3) (4)
7318 SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS,

RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING
SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR
STEEL
- Threaded articles :
7318 11 -- Coach screws :
7318 11 10 --- Machine screws kg. 12.5%
7318 11 90 --- Other kg. 12.5%
7318 12 00 -- Other wood screws kg. 12.5%
7318 13 00 -- Screw hooks and screw rings kg. 12.5%
7318 14 00 -- Self-tapping screws kg. 12.5%
7318 15 00 -- Other screws and bolts, whether or not with kg. 12.5%
their nuts or washers
7318 16 00 -- Nuts kg. 12.5%
7318 19 00 -- Other kg. 12.5%
- Non-threaded articles :
7318 21 00 -- Spring washers and other lock washers kg. 12.5%
7318 22 00 -- Other washers kg. 12.5%
7318 23 00 -- Rivets kg. 12.5%
7318 24 00 -- Cotters and cotter-pins kg. 12.5%
7318 29 -- Other :
7318 29 10 --- Circlips kg. 12.5%
7318 29 90 --- Other kg. 12.5%
7319 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET
HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES,
FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS
AND OTHER PINS, OF IRON OR STEEL, NOT ELSEWHERE
7319 40 - Safety pins and other pins:
7319 40 10 --- Safety pins kg. 12.5%
7319 40 90 --- Other pins kg. 12.5%
7319 90 00 - Other kg. 12.5%
7320 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL
7320 10 - Leaf-springs and leaves therefor :
--- Leaf-springs :
7320 10 11 ---- For motor vehicles kg. 12.5%
7320 10 12 ---- For railways and tramways kg. 12.5%
7320 10 19 ---- Other kg. 12.5%
7320 10 20 --- Leaves for springs kg. 12.5%
7320 20 00 - Helical springs kg. 12.5%
7320 90 - Other :
7320 90 10 --- Coil spring for railways, tramways kg. 12.5%
7320 90 20 --- Spring pins kg. 12.5%

(1) (2) (3) (4)
7320 90 90 --- Other kg. 12.5%

7321 STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE
WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING ),
BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND
SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS
THEREOF, OF IRON OR STEEL
- Cooking appliances and plate warmers:
7321 11 -- For gas fuel or for both gas and other fuels :
7321 11 10 --- Cookers and kitchen stoves u 12.5%
7321 11 20 --- Other stoves u 12.5%
7321 11 90 --- Other u 12.5%
7321 12 -- For liquid fuel:
7321 12 20 --- Other stoves u 12.5%
7321 12 90 --- Other u 12.5%
7321 19 -- Other, including appliances for solid fuel :
7321 19 90 --- Other stoves and apliances u 12.5%
7321 89 -- Other, including appliances for solid fuel:
7321 89 10 --- Clay tandoor (oven with iron or steel kg. 12.5%
body and earthen grates)
7321 89 90 --- Other kg. 12.5%
7321 90 00 - Parts kg. 12.5%
7322 RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY
HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR
HEATERS AND HOT AIR DISTRIBUTORS ( INCLUDING
DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR
CONDITIONED AIR ), NOT ELECTRICALLY HEATED ,
INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND
PARTS THEREOF, OF IRON OR STEEL
-Radiators and parts thereof :
7322 11 00 --Of cast iron kg. 12.5%
7322 19 00 --Other kg. 12.5%
7322 90 -Other :
7322 90 10 ---Air heaters and hot air distributors kg. 12.5%
7322 90 90 ---Parts of air heaters and hot air distributors kg. 12.5%
7323 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND
PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL;
POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES
AND THE LIKE, OF IRON OR STEEL
7323 10 00 - Iron or steel wool; pot scourers and scouring or u 12.5%
polishing pads, gloves and the like
- Other :
7323 91 -- Of cast iron, not enamelled :

(1) (2) (3) (4)
7323 91 10 --- Pans u 12.5%

7323 91 90 --- Other u 12.5%
7323 92 00 -- Of cast iron, enamelled u 12.5%
7323 93 -- Of stainless steel :
7323 93 10 --- Pressure cookers u 12.5%
7323 93 90 --- Other u 12.5%
7323 94 -- Of iron (other than cast iron) or steel, enamelled :
7323 94 10 --- Ghamellas u 12.5%
7323 94 20 --- Utensils u 12.5%
7323 94 90 --- Other u 12.5%
7323 99 -- Other :
7323 99 10 --- Utensils of galvanised iron u 12.5%
7323 99 20 --- Other utensils u 12.5%
7323 99 90 --- Other u 12.5%
7324 SANITARYWARE AND PARTS THEREOF, OF IRON OR STEEL
7324 10 00 - Sinks and washbasins, of stainless steel u 12.5%
- Baths :
7324 21 00 -- Of cast iron, whether or not enamelled u 12.5%
7324 29 00 -- Other u 12.5%
7324 90 00 - Other, including parts u 12.5%
7325 OTHER CAST ARTICLES OF IRON OR STEEL
7325 10 00 - Of non-malleable cast iron kg. 12.5%
- Other :
7325 91 00 -- Grinding balls and similar articles for mills kg. 12.5%
7325 99 -- Other :
7325 99 10 --- Of iron kg. 12.5%
7325 99 20 --- Of alloy steel kg. 12.5%
7325 99 30 --- Of stainless steel kg. 12.5%
--- Other :
7325 99 91 ---- Rudders for ships or boats kg. 12.5%
7325 99 92 ---- Drain covers kg. 12.5%
7325 99 93 ---- Plates and frames for sewage water or similar kg. 12.5%
system
7325 99 99 ---- Other kg. 12.5%
7326 OTHER ARTICLES OF IRON OR STEEL
- Forged or stamped, but not further worked :
7326 11 00 -- Grinding balls and similar articles for mills kg. 12.5%
7326 19 -- Other :
7326 19 10 --- For automobiles and earth moving equipments kg. 12.5%
7326 19 90 --- Other kg. 12.5%
7326 20 - Articles of iron or steel wire :
7326 20 10 --- Tyre bead wire rings intended for use in the kg. 12.5%
manufacture of tyres for cycles and cycle-
rickshaws

(1) (2) (3) (4)
7326 20 90 --- Other kg. 12.5%
7326 90 - Other :
7326 90 10 --- Belt lacing of steel kg. 12.5%
7326 90 20 --- Belt fasteners for machinery belts kg. 12.5%
7326 90 30 --- Drain covers, plates, and frames for sewages, kg. 12.5%
water or similar system
7326 90 40 --- Enamelled iron ware kg. 12.5%
7326 90 50 --- Grinding media balls and cylpebs kg. 12.5%
7326 90 60 --- Manufactures of stainless steel kg. 12.5%
7326 90 70 --- Articles of clad metal kg. 12.5%
7326 90 80 --- Parts of ships, floating structure and vessels kg. 12.5%
(excluding hull, propellers and paddle-wheels)
--- Other :
7326 90 91 ---- Shanks kg. 12.5%
7326 90 99 ---- Other kg. 12.5%
CHAPTER 74
Copper and articles thereof
NOTES
(a) Refined copper
Metal containing at least 99.85 per cent. by weight of copper; or
Metal containing at least 97.5 per cent. by weight of copper, provided that the content by
weight of any other element does not exceed the limit specified in the following Table :
TABLE OTHER ELEMENTS
Element Limiting content % by weight
Ag Silver 0.25
As Arsenic 0.5
Cd Cadmium 1.3
Cr Chromium 1.4
Mg Magnesium 0.8
Pb Lead 1.5
S Sulphur 0.7
Sn Tin 0.8
Te Tellurium 0.8
Zn Zinc 1.0
Zr Zirconium 0.3
Other elements *, each 0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight
over each of the other elements, provided that :
(i) the content by weight of at least one of the other elements is greater than the limit specified
in the foregoing Table; or
(ii) the total content by weight of such other elements exceeds 2.5 per cent.
(c) Master alloys
Alloys containing with other elements more than 10 per cent. by weight of copper, not
usefully malleable and commonly used as an additive in the manufacture of other alloys or as
de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.
However, copper phosphide (phosphor copper) containing more than 15 per cent. by weight of
phosphorous falls in heading 2848.
(d) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-
section along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including flattened circles and modified
rectangles, of which two opposite sides are convex arcs, the other two sides being straight, of
equal length and parallel). Products with a rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole length. The thickness of such products
which have a rectangular (including modified rectangular) cross-section exceeds one-tenth of
the width. The expression also covers cast or sintered products, of the same forms and dimensions,
which have been subsequently worked after production (otherwise than by simple trimming or
de-scaling), provided that they have not thereby assumed the character of articles or products of
other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their
entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes,
are however to be taken to be unwrought copper of heading 7403.
(e) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-
section along their whole length, which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered
products, of the same forms, which have been subsequently worked after production (otherwise
than by simple trimming or de-scaling), provided that they have not thereby assumed the character
of articles or products of other headings.
(f) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including flattened circles and modified rectangles,
of which two opposite sides are convex arcs, the other two sides being straight, of equal length
and parallel). Products with a rectangular (including square), triangular or polygonal cross-
section may have corners rounded along their whole length. The thickness of such products
the width.
(g) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not,
of solid rectangular (other than square) cross-section with or without rounded corners (including
modified rectangles of which two opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel) of a uniform thickness, which are:
(i) of a rectangular (including square) shape with a thickness not exceeding one-tenth of the
width,
(ii) of a shape other than rectangular or square, of any size, provided that they do not assume
the character of articles or products of other headings.
Headings 7409 and 7410 apply, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have
been perforated, corrugated, polished or coated, provided that they do not thereby assume the
character of articles or products of other headings.
(h) Tubes and Pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed
void along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which have a uniform wall thickness.
Products with a rectangular (including square), equilateral triangular or regular convex polygonal
cross-section, which may have corners rounded along their whole length, are also to be taken to
be tubes and pipes provided the inner and outer cross-sections are concentric and have the same
form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated,
bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
2. In relation to products of heading 7411, the process of drawing or redrawing shall amount to
manufacture.
SUB-HEADING NOTE
In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements
are present:
(i) zinc predominates by weight over each of such other elements;
(ii) any nickel content by weight is less than 5%. [see copper-nickel-zinc alloys (nickel silvers)];
and
(iii) any tin content by weight is less than 3%. [see copper-tin alloys (bronzes)].
(b) Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present,
tin predominates by weight over each of such other elements, except that when the tin content is
3% or more the zinc content by weight may exceed that of tin but must be less than 10%.
(c) Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5%
or more by weight [see copper-zinc alloys (brasses)].
(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case containing by
weight not more than 1% of zinc. When other elements are present, nickel predominates by
weight over each of such other elements.

(1) (2) (3) (4)
7401 COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER)

7401 00 - Copper mattes; Cement coper (precipitated copper) :
7401 00 10 --- Copper mattes kg. 12.5%

(1) (2) (3) (4)
7401 00 90 --- Cement copper (precipitated copper) kg. 12.5%
7402 UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC
REFINING
7402 00 - Unrefined copper; copper anodes for electrolytic
refining :
7402 00 10 --- Blister copper kg. 12.5%
7402 00 90 --- Other kg. 12.5%
7403 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT
- Refined copper :
7403 11 00 -- Cathodes and sections of cathodes kg. 12.5%
7403 12 00 -- Wire-bars kg. 12.5%
7403 13 00 -- Billets kg. 12.5%
7403 19 00 -- Other kg. 12.5%
- Copper alloys :
7403 21 00 -- Copper-zinc base alloys (brass) kg. 12.5%
7403 22 -- Copper-tin base alloys (bronze) :
7403 22 10 --- Phosphor bronze kg. 12.5%
7403 22 90 --- Other kg. 12.5%
7403 29 00 -- Other copper alloys (other than master alloys kg. 12.5%
of heading 7405)
7404 COPPER WASTE AND SCRAP
7404 00 - Copper waste and scrap:
--- Of copper :
7404 00 11 ---- Empty or discharged cartridges of all bores and kg. 12.5%
sizes
7404 00 12 ---- Copper scrap, namely the following : kg. 12.5%
copper wire scrap covered by ISRI code words
Barley, Berry and Birch;
heavy copper scrap covered by ISRI code word
Candy;
unalloyed copper scrap covered by ISRI code word
Cliff;
copper wire nodules scrap covered by ISRI code
words Clove, Cobra and Cocoa;
light copper scrap covered by ISRI code word
Dream;
muntz metal tubes covered by ISRI code word
Palms;
miscellaenous copper-containing skimmings,
grindings,
ashes, irony brass and copper, residues and slags
coverd by ISRI code word 'Drove'';

(1) (2) (3) (4)
copper wire scrap with various types of insulation
covered by ISRI code word 'Druid'
7404 00 19 ---- Other kg. 12.5%
--- Of copper alloys :
7404 00 21 ---- Empty or discharged cartridges of all bores kg. 12.5%
and sizes
7404 00 22 ---- Brass scrap, namely the following : kg. 12.5%
refinery brass scrap covered by ISRI code word
Drink;
composition of red brass scrap covered by ISRI code
word Ebony;
red brass composition turnings scrap covered by
ISRI code word Enerv;
genuine babbit-lined brass bushings scrap covered
by ISRI code word Elder;
machinery or hard brass solids scrap covered by
ISRI code word Engel;
machinery or hand brass solids scrap covered by
ISRI code word Erin;
cocks and faucets scrap covered by ISRI code word
Grape;
yellow brass scrap covered by ISRI code word
Honey;
yellow brass castings covered by ISRI code word
Ivory;
new brass clippings covered by ISRI code word
Label;
yellow brass primer covered by ISRI code word
Lark;
brass pipe covered by ISRI code word Melon;
yellow brass rod turnings covered by ISRI code
word Night;
new yellow brass rod ends covered by ISRI code
word Noble;
yellow brass turnings covered by ISRI code word
Normad;
mixed unsweated auto radiators covered by ISRI
code word Ocean;
admiralty brass condenser tubes covered by ISRI
code word Pales;
aluminium brass condenser tubes covered by ISRI
code word Pallu;

(1) (2) (3) (4)
manganese bronze solids covered by ISRI code word
Parch;
high grade-low lead bronze/brass solids covered by
ISRI code word 'Eland';
high lead bronze solids and borings covered by ISRI
code word 'Elias';
clean fired 73/30 brass shell cases free of primers
and any other foreign material covered by ISRI code
word 'Lace';
clean fired 70/30 brass shell cases containing the
brass primers, and containing no other foreign
material covered by ISRI code word 'Lady';
clean fired 70/30 brass shells free of bullets, iron
and any other foreign material covered by ISRI code
word 'Lake';
clean muffled (popped) 70/30 brass shells free of
bullets, iron and other foreign material covered by
ISRI code word 'Lamb'.
7404 00 23 ---- Nickel Silver Scrap namely the following: kg. 12.5%
mixed new nickel silver clippings covered by ISRI

code word Maize, new nickel silver clippings
covered by ISRI code word Major, new
segregated nickel silver clippings covered by ISRI
code word Malar, old nickel silver covered by
ISRI code word Malic, nickel silver castings
covered by ISRI code word Naggy, nickel silver
turnings covered by ISRI code word Niece
7404 00 29 ---- Other kg. 12.5%
7405 00 00 MASTER ALLOYS OF COPPER kg. 12.5%
7406 COPPER POWDERS AND FLAKES
7406 10 00 - Powders of non-lamellar structure kg. 12.5%
7406 20 00 - Powders of lamellar structure; flakes kg. 12.5%
7407 COPPER BARS, RODS AND PROFILES
7407 10 - Of refined copper :
7407 10 10 --- Electrolytic copper rods or black copper rods kg. 12.5%
7407 10 20 --- Other copper rods kg. 12.5%
7407 10 30 --- Copper bars (excluding hollow bars) kg. 12.5%
7407 10 40 --- Hollow bars of copper kg. 12.5%
--- Profiles :
7407 10 51 ---- Hollow profiles kg. 12.5%
7407 10 59 ---- Other kg. 12.5%

(1) (2) (3) (4)
7407 10 90 --- Other kg. 12.5%
- Of copper alloys :
7407 21 -- Of copper-zinc base alloys (brass) :
7407 21 10 --- Bars kg. 12.5%
7407 21 20 --- Rods kg. 12.5%
7401 21 30 --- Hollow bars kg. 12.5%
7407 21 90 --- Other kg. 12.5%
7407 29 -- Other :
7407 29 10 --- Rods of bronze and similar alloys kg. 12.5%
--- Profiles :
7407 29 21 ---- Hollow kg. 12.5%
7407 29 29 ---- Other kg. 12.5%
7407 29 90 --- Other kg. 12.5%
7408 COPPER WIRE
- Of refined copper :
7408 11 -- Of which the maximum cross-sectional
dimension exceeds 6 mm :
7408 11 10 --- Copper weld wire kg. 12.5%
7408 11 90 --- Other kg. 12.5%
7408 19 -- Other :
7408 19 10 --- Copper weld wire kg. 12.5%
7408 19 20 --- Welding wire kg. 12.5%
7408 19 90 --- Other kg. 12.5%
7408 21 -- Of copper-zinc base alloys (brass) :
7408 21 10 --- Of which the maximum cross-sectional kg. 12.5%
dimension exceeds 6 mm
7408 21 90 --- Other kg. 12.5%
7408 22 -- Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver) :
7408 22 10 --- Silver plated flattened wire of copper (lametta) kg. 12.5%
7408 22 20 --- Other of which the maximum cross-sectional kg. 12.5%
7408 22 90 --- Other kg. 12.5%
7408 29 -- Other :
7408 29 10 --- Wire of bronze and similar alloys kg. 12.5%
7408 29 90 --- Other kg. 12.5%
7409 COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS
EXCEEDING 0.15 MM
- Of refined copper :
7409 11 00 -- In coils kg. 12.5%
7409 19 00 -- Other kg. 12.5%

(1) (2) (3) (4)
- Of copper-zinc base alloys (brass) :
7409 21 00 -- In coils kg. 12.5%
7409 29 00 -- Other kg. 12.5%
- Of copper-tin base alloys (bronze) :
7409 31 00 -- In coils kg. 12.5%
7409 39 00 -- Other kg. 12.5%
7409 40 00 - Of copper-nickel base alloys (cupro-nickel) or kg. 12.5%
copper-nickel-zinc base alloys (nickel silver)
7409 90 00 - Of other copper alloys kg. 12.5%
7410 COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH
PAPER, PAPERBOARD , PLASTICS OR SIMILAR BACKING
MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING)
NOT EXCEEDING 0.15 MM
- Not backed :
7410 11 00 -- Of refined copper kg. 12.5%
7410 12 00 -- Of copper alloys kg. 12.5%
- Backed :
7410 21 00 -- Of refined copper kg. 12.5%
7410 22 00 -- Of copper alloys kg. 12.5%
7411 COPPER TUBES AND PIPES
7411 10 00 - Of refined copper kg. 12.5%
7411 21 00 -- Of copper-zinc base alloys (brass) kg. 12.5%
7411 22 00 -- Of copper-nickel base alloys (cupro-nickel) or kg. 12.5%
copper-nickel-zinc base alloys (nickel silver)
7411 29 00 -- Other kg. 12.5%
7412 COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS,
ELBOWS, SLEEVES)
7412 10 00 - Of refined copper kg. 12.5%
7412 20 - Of copper alloys :
--- Brass :
7412 20 11 ---- Tube-well strainer kg. 12.5%
7412 20 12 ---- Hose connectors kg. 12.5%
7412 20 19 ---- Other kg. 12.5%
7412 20 90 --- Fittings of bronze or other alloys of copper kg. 12.5%
7413 00 00 STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, kg. 12.5%
OF COPPER, NOT ELECTRICALLY INSULATED
7414 OMITTED
7415 NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN
THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF
COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER;
SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS,
COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND
SIMILAR ARTICLES, OF COPPER

(1) (2) (3) (4)
7415 10 00 - Nails and tacks, drawing pins, staples and kg. 12.5%
similar articles
- Other articles, not threaded :
7415 21 00 -- Washers (including spring washers) kg. 12.5%
7415 29 00 -- Other kg. 12.5%
- Other threaded articles :
7415 33 -- Screws; bolts and nuts :
7415 33 10 --- Screws for wood kg. 12.5%
7415 33 90 --- Other kg. 12.5%
7415 39 -- Other :
7415 39 10 --- Rivets (excluding tubular or bifurcated) kg. 12.5%
7415 39 90 --- Other kg. 12.5%
7416 00 00 OMITTED
7417 OMITTED
7418 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND
PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING
OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER;
SANITARY WARE AND PARTS THEREOF, OF COPPER
7418 10 - Table, kitchen or other household articles and
parts there of; pot scourers and scouring or
polishing pads, gloves and the like:
7418 10 10 --- Pot scourers and scouring or polishing pads, kg. 12.5%
gloves and the like
--- Utensils:
7418 10 21 ---- Of Brass kg. 12.5%
7418 10 22 ---- Of Copper kg. 12.5%
7418 10 23 ---- Of other copper alloys kg. 12.5%
7418 10 24 ---- E.P.N.S. Ware kg. 12.5%
--- Other:
7418 10 31 ---- Of E.P .N.S. kg. 12.5%
7418 10 39 ---- Other kg. 12.5%
7418 10 90 --- Parts kg. 12.5%
7418 20 - Sanitaryware and parts thereof :
7418 20 10 --- Sanitaryware kg. 12.5%
7418 20 20 --- Parts of sanitaryware kg. 12.5%
7419 OTHER ARTICLES OF COPPER
7419 10 - Chain and parts thereof :
7419 10 10 --- Chain kg. 12.5%
--- Parts :
7419 10 21 ---- Of copper chains kg. 12.5%
7419 10 29 ---- Other kg. 12.5%
- Other :

(1) (2) (3) (4)
7419 91 00 -- Cast, moulded, stamped or forged, but not kg. 12.5%
further worked
7419 99 -- Other :
7419 99 10 --- Reservoirs, tanks, vats and similar containers kg. 12.5%
of a capacity above 300 l
7419 99 20 --- Articles of copper alloys electro-plated with kg. 12.5%
nickel-silver
7419 99 30 --- Articles of brass kg. 12.5%
7419 99 40 --- Copper worked articles kg. 12.5%
7419 99 90 --- Other articles of copper kg. 12.5%
CHAPTER 75
Nickel and articles thereof
NOTE
In this Chapter, the following expressions have the meanings hereby assigned to
them:
(a) Bars and rods
equal length and parallel). Products with a rectangular (including square), triangular or polygo-
nal cross-section may have corners rounded along their whole length. The thickness of such
products, which have a rectangular (including modified rectangular) cross-section exceeds
one-tenth of the width. The expression also covers cast or sintered products, of the same forms
and dimensions, which have been subsequently worked after production (otherwise than by sim-
ple trimming or de-scaling), provided that they have not thereby assumed the character of articles
or products of other headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-
section along their whole length, which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered prod-
ucts, of the same forms, which have been subsequently worked after production (otherwise than
by simple trimming or de-scaling), provided that they have not thereby assumed the character of
articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including flattened circles and modified rectangles, of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel). Products with a rectangular (including square), triangular or polygonal cross-section
may have corners rounded along their whole length. The thickness of such products which have
a rectangular (including modified rectangular) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
(i) of rectangular (including square) shape with a thickness not exceeding one-tenth of
the width;
(ii) of a shape other than rectangular or square, of any size, provided that they do not
assume the character of articles or products of other headings.
Heading 7506 applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perfo-
rated, corrugated, polished or coated, provided that they do not thereby assume the character of
(e) Tubes and pipes
void along their whole length in the shape of circles, ovals, rectangles (including squares), equi-
lateral triangles or regular convex polygons, and which have a uniform wall thickness. Products
with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-
section, which may have corners rounded along their whole length, are also to be considered as
tubes and pipes provided the inner and outer cross-sections are concentric and have the same
SUB-HEADING NOTES
(a) Nickel, not alloyed
Metal containing by weight at least 99% of nickel plus cobalt, provided that:
(i) the cobalt content by weight does not exceed 1.5%; and
(ii) the content by weight of any other element does not exceed the limit specified in
the following Table:
Elements Limiting content %

by weight
Fe Iron 0.5
O Oxygen 0.4
Other elements, each 0.3
(b) Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other ele-
ments provided that:
(i) the content by weight of cobalt exceeds 1.5%,
(ii) the content by weight of at least one of the other elements is greater than the limit
specified in the foregoing Table, or
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.
2. Notwithstanding the provisions of Clause (c) of Note of this Chapter, for the purposes of sub-
heading 7508 10, the term wire applies only to products, whether or not in coils, of any cross-sectional
shape, of which no cross-sectional dimension exceeds 6 mm.

(1) (2) (3) (4)
7501 NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE
PRODUCTS OF NICKEL METALLURGY
7501 10 00 - Nickel mattes kg. 12.5%
7501 20 00 - Nickel oxide sinters and other intermediate kg. 12.5%
products of nickel metallurgy
7502 UNWROUGHT NICKEL
7502 10 00 - Nickel, not alloyed kg. 12.5%
7502 20 - Nickel alloys :
7502 20 10 --- Cupro-nickel containing more than 40% kg. 12.5%
by weight of nickel
7502 20 20 --- Monel metal including K monel kg. 12.5%
7502 20 30 --- Nickel alloys containing more than 40% by kg. 12.5%
weight of nickel
7502 20 40 --- Nickel alloys containing more than 10 % but not kg. 12.5%
more than 40 % by weight of nickel
7502 20 90 --- Other kg. 12.5%
7503 NICKEL WASTE AND SCRAP
7503 00 - Nickel waste and scrap :
7503 00 10 --- Nickel scrap, namely the following : kg. 12.5%
New nickel scrap covered by ISRI code word Aroma; old
nickel scrap covered by ISRI code word Burly ; new cupro
nickel clips and solids covered by ISRI code word Dandy ;
cupro nickel solids covered by ISRI code word Daunt; sol-
dered cupro-nickel solids covered by ISRI code word Delta;
cupro nickel spinnings, turnings, borings covered by ISRI
code word Decoy; miscellaneous nickel copper and nickel
copper iron covered by ISRI code word Depth; new
R-monel clippings solids covered by ISRI code word Hitch;
new mixed monel solids and clippings covered by ISRI code
word House; old monel sheet and solids covered by ISRI
code word Ideal; k-monel solids covered by ISRI code word
Indian; soldered monel sheet and solids covered by ISRI
code word Junto; monel castings covered by ISRI code
Lemon; monel turnings covered by ISRI code word Le-
mur; nickel scrap obtained by breaking up of ships, boats
and other floating structures; nickel-iron batteries to be sold
free of crates, copper terminal connectors and excess liquid,
must be free of nickel cadmium batteries covered by ISRI
code word 'Vaunt'
7503 00 90 --- Other kg. 12.5%
7504 00 00 NICKEL POWDERS AND FLAKES kg. 12.5%
7505 NICKEL BARS, RODS, PROFILES AND WIRE
- Bars, rods and profiles :
7505 11 -- Of nickel, not alloyed :

(1) (2) (3) (4)
7505 11 10 --- Hollow bars kg. 12.5%

7505 11 20 --- Other bars; rods and profiles kg. 12.5%
7505 12 -- Of nickel alloys :
7505 12 10 --- Hollow bars kg. 12.5%
7505 12 20 --- Other bars; rods and profiles kg. 12.5%
- Wire :
7505 21 00 -- Of nickel, not alloyed kg. 12.5%
7505 22 00 -- Of nickel alloys kg. 12.5%
7506 NICKEL PLATES, SHEETS, STRIP AND FOIL
7506 10 00 - Of nickel, not alloyed kg. 12.5%
7506 20 00 - Of nickel alloys kg. 12.5%
7507 NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR
EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
- Tubes and pipes :
7507 11 00 -- Of nickel, not alloyed kg. 12.5%
7507 12 00 -- Of nickel alloys kg. 12.5%
7507 20 00 - Tube or pipe fittings kg. 12.5%
7508 OTHER ARTICLES OF NICKEL
7508 10 00 - Cloth, grill and netting, of nickel wire kg. 12.5%
7508 90 - Other :
7508 90 10 --- Electroplating anodes of nickel kg. 12.5%
7508 90 20 --- Blanks ordinarily used for manufacturing tubes kg. 12.5%
and pipes of nickel
7508 90 30 --- Nickel screen kg. 12.5%
7508 90 90 --- Other articles of nickel and nickel alloy kg. 12.5%
CHAPTER 76
Aluminium and articles thereof
NOTE I
In this Chapter, the following expressions have the meanings hereby assigned to
them:
(a) Bars and rods
cross-section may have corners rounded along their whole length. The thickness of such products,
which have been subsequently worked after production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the character of articles or products of
other headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section
along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates,
sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same
forms, which have been subsequently worked after production (otherwise than by simple trimming
or de-scaling), provided that they have not thereby assumed the character of articles or products
of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles
or regular convex polygons (including flattened circles and "modified rectangles, of which two
opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).
Products with a rectangular (including square), triangular or polygonal cross-section may have
corners rounded along their whole length. The thickness of such products which have a rectangular
(including modified rectangular) cross-section exceeds one-tenth of the width.
(i) of rectangular (including square) shape with a thickness not exceeding one-tenth
of the width;
(ii) of a shape other than rectangular or square, of any size, provided that they do not
assume the character of articles or products of other headings.
Headings 7606 and 7607 apply, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles
(e) Tubes and pipes
void along their whole length in the shape of circles, ovals, rectangles (including squares), equi-
lateral triangles or regular convex polygonals, and which have a uniform wall thickness. Prod-
ucts with a rectangular (including square), equilateral triangular or regular convex polygonal
cross-section, which may have corners rounded along their whole length, are also to be consid-
ered as tubes and pipes provided the inner and outer cross-sections are concentric and have the
same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished,
coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or
rings.
SUB-HEADING NOTES
2. In relation to products of heading 7608, the process of drawing or redrawing shall amount to
manufacture.
(a) Aluminium, not alloyed
Metal containing by weight at least 99% of aluminium, provided that the content by weight
of any other element does not exceed the limit specified in the following Table:
Fe + Si (iron plus silicon) 1
Other elements (1), each 0.1(2)
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that
neither the chromium nor manganese content exceeds 0.05%.
(b) Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other
elements, provided that:
(i) the content by weight of at least one of the other elements or of iron plus silicon
taken together is greater than the limit specified in the foregoing Table; or
(ii) the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the provisions of Clause (c) of Note I of this Chapter, for
the purposes of sub-heading 7616 91, the term wire applies only to products, whether or not in coils, of
any cross-sectional shape, of which no cross-sectional dimension exceeds
6 mm.
3. In relation to the products of heading 7607, the process of cutting, slitting and printing of aluminium
foils shall amount to "manufacture".

(1) (2) (3) (4)
7601 UNWROUGHT ALUMINIUM
7601 10 - Aluminium, not alloyed :
7601 10 10 --- Ingots kg. 12.5%
7601 10 20 --- Billets kg. 12.5%
7601 10 30 --- Wire bars kg. 12.5%
7601 10 40 --- Wire rods kg. 12.5%
7601 10 90 --- Other kg. 12.5%
7601 20 - Aluminium alloys :
7601 20 10 --- Ingots kg. 12.5%
7601 20 20 --- Billets kg. 12.5%
7601 20 30 --- Wire bars kg. 12.5%
7601 20 40 --- Wire rods kg. 12.5%
7601 20 90 --- Other kg. 12.5%
7602 ALUMINIUM WASTE AND SCRAP
7602 00 - Aluminium waste and scrap :
7602 00 10 --- Aluminium scrap, namely the following : kg. 12.5%
clean aluminium lithographic sheets covered by ISRI code
word Tablet;
new, clean aluminium lithographic sheets covered by ISRI
code word Tabloid;
mixed low copper aluminium clippings and solids covered by
ISRI code word Taboo;
clean mixed old alloy sheet aluminium covered by ISRI code
word Taint/Tabor;
new aluminium can stock covered by ISRI code word
Take;
old can stock covered by ISRI code word Talc;
shredded aluminium used beverages can (U) scrap covered
by ISRI code word Talcred;
densified aluminium used beverages can (UBC) scrap
covered by ISRI code word Taldack;
baled aluminium used beverage can (UBC) scrap covered
by ISRI code word Taldon;
briquetted aluminium used beverage can (UBC) scrap
covered by ISRI code word Taldork;
painted siding covered by ISRI code word Tale;
coated scrap covered by ISRI code word Talent;
aluminium scrap radiators covered by ISRI code word
Talk;
E.C. aluminium nodules covered by ISRI code word Tall;
new pure aluminium wire and cable covered by ISRI code
word Talon;
new mixed aluminium wire and cable covered by ISRI code

(1) (2) (3) (4)
word Tann;
Old pure aluminium wire and cable covered by ISRI code
word Taste;
old mixed aluminium wire and cable covered by ISRI code
word Tassel;
aluminium pistons covered by ISRI code word Tarry;
segregated aluminium borings and turnings covered by
ISRI code word Teens;
mixed aluminium castings covered by ISRI code word
Telic;
mixed aluminium castings covered by ISRI code word
Tense;
wrecked airplane sheet aluminium covered by ISRI code
word Tepid;
new aluminium foil covered by ISRI code word Terse;
new aluminium foil covered by ISRI code word Tetra;
old aluminium foil covered by ISRI code word Tesla;
aluminium grindings covered by ISRI code word Thigh;
sweated aluminium covered by ISRI code word Throb;
segregated new aluminium alloy clippings and solids
covered by ISRI code word Tooth;
mixed new aluminium alloy clippings and solids covered by
ISRI code word Tough;
segregated new aluminium castings, forgings and
extrusions covered by ISRI code word Tread;
aluminium auto castings covered by ISRI code word
Trump;
insulated aluminium wire scrap covered by ISRI code
word Twang;
aluminium auto or truck wheels covered by ISRI code
word Troma;
fragmentizer aluminium scrap from automobile shredders
covered by ISRI code word Tweak;
burnt Fragmentizer aluminium scrap (from autombile
shredders) covered by ISRI code word Twire;
shredded non-ferrous scrap (predominantly aluminium)
covered by ISRI code word Zorba;
aluminium drosses, spatterns, spellings, skimmings and
sweepings covered by ISRI code word Thirl;
new production aluminium extrusions covered by ISRI
code word Tata;
all aluminium radiators from automobiles covered by ISRI

(1) (2) (3) (4)
code word Tally;

aluminium extrusions '10/10' covered by ISRI code word
Toto;
aluminium extrusions dealer grade covered by the word
Tutu;
aluminium airplane castings covered by ISRI code word
Twist;
fragmentizer aluminium scrap (from automobile shredder)
covered by ISRI code word Twitch
7602 00 90 --- Other waste and scrap kg. 12.5%
7603 ALUMINIUM POWDERS AND FLAKES
7603 10 - Powders of non-lamellar structure :
7603 10 10 --- Aluminium powder for thermit process kg. 12.5%
7603 10 90 --- Other kg. 12.5%
7603 20 00 - Powders of lamellar structure; flakes kg. 12.5%
7604 ALUMINIUM BARS, RODS AND PROFILES
7604 10 - Of aluminium, not alloyed :
7604 10 10 --- Wire rods kg. 12.5%
7604 10 20 --- Bars and rods, other than wire rods kg. 12.5%
--- Profiles :
7604 10 31 ---- Hollow kg. 12.5%
7604 10 39 ---- Other kg. 12.5%
- Of aluminium alloys :
7604 21 00 -- Hollow profiles kg. 12.5%
7604 29 -- Other :
7604 29 10 --- Hard drawn bare aluminium conductors steel kg. 12.5%
re-inforced (A.C.S.R.)
7604 29 20 --- Wire rods kg. 12.5%
7604 29 30 --- Bars and rods, other than wire rods kg. 12.5%
7604 29 90 --- Other kg. 12.5%
7605 ALUMINIUM WIRE
- Of aluminium, not alloyed :
7605 11 00 -- Of which the maximum cross-sectional kg. 12.5%
7605 19 -- Other :
dimension exceeds 6 mm but does not
exceed 7 mm
--- Other :
7605 19 91 ---- Hard drawn bare-solid kg. 12.5%
7605 19 99 ---- Other kg. 12.5%
- Of aluminium alloys :
7605 21 00 -- Of which the maximum cross-sectional kg. 12.5%

(1) (2) (3) (4)
7605 29 -- Other :
dimension exceeds 6 mm but does not exceed
7 mm
7605 29 90 --- Other kg. 12.5%
7606 ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS
EXCEEDING 0.2 mm
- Rectangular (including square) :
7606 11 -- Of aluminium, not alloyed :
7606 11 10 --- Electrolytic plates or sheets kg. 12.5%
7606 11 90 --- Other kg. 12.5%
7606 12 00 -- Of aluminium alloys kg. 12.5%
- Other :
7606 91 -- Of aluminium, not alloyed :
7606 91 10 --- Circles kg. 12.5%
7606 91 20 --- Electrolytic plates or sheets kg. 12.5%
7606 91 90 --- Other kg. 12.5%
7606 92 -- Of aluminium alloys :
7606 92 10 --- Circles kg. 12.5%
7606 92 90 --- Other kg. 12.5%
7607 ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH

PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS)
OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2
MM
-Not backed :
7607 11 --Rolled but not further worked :
7607 11 10 ---Ordinarily used for tea chest lining kg. 12.5%
7607 11 90 ---Other kg. 12.5%
7607 19 --Other :
---Other :
7607 19 91 ----Plain kg. 12.5%
7607 19 92 ----Embossed kg. 12.5%
7607 19 93 ----Perforated or cut-to-shape kg. 12.5%
7607 19 94 ----Coated kg. 12.5%
7607 19 95 ----Printed kg. 12.5%
7607 19 99 ----Other kg. 12.5%
7607 20 -Backed :
7607 20 90 ---Other kg. 12.5%
7608 ALUMINIUM TUBES AND PIPE
7608 10 00 - Of aluminium, not alloyed kg. 12.5%

(1) (2) (3) (4)
7608 20 00 - Of aluminium alloys kg. 12.5%
7609 00 00 ALUMINIUM TUBE OR PIPE FITTINGS kg. 12.5%
(FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
7610 ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS
OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE,
BRIDGES AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS,
ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES
AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS);
ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED
FOR USE IN STRUCTURES
7610 10 00 - Doors, windows and their frames and thresholds kg. 12.5%
for doors
7610 90 - Other :
7610 90 10 --- Structures kg. 12.5%
7610 90 20 --- Parts of structures, not elsewhere specified kg. 12.5%
7610 90 30 --- Aluminium plates, rods, profiles, tubes and the kg. 12.5%
like, prepared for use in structure
7610 90 90 --- Other kg. 12.5%
7611 00 00 ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR kg. 12.5%
CONTAINERS , FOR ANY MATERIAL ( OTHER THAN
COMPRESSED OR LIQUEFIED GAS ), OF A CAPACITY
EXCEEDING 300 L , WHETHER OR NOT LINED OR
HEAT - INSULATED , BUT NOT FITTED WITH MECHANICAL
OR THERMAL EQUIPMENT
7612 ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS
(INCLUDING RIGID OR COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY
MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A
CAPACITY NOT EXCEEDING 300 l, WHETHER OR NOT LINED OR HEAT-
INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL
EQUIPMENT
7612 10 - Collapsible tubular containers :
7612 10 10 --- Plain kg. 12.5%
7612 10 20 --- Lacquered kg. 12.5%
7612 10 30 --- Printed kg. 12.5%
7912 10 90 --- Other kg. 12.5%
7612 90 - Other :
7612 90 10 --- Plain kg. 12.5%
7612 90 20 --- Lacquered kg. 12.5%
7612 90 30 --- Printed kg. 12.5%
7612 90 90 --- Other kg. 12.5%
7613 ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS
7613 00 - Aluminium containers for compressed or liquefied gas :
--- Low pressure cylinders :
7613 00 11 ---- Plain kg. 12.5%

(1) (2) (3) (4)
7613 00 12 ---- Lacquered kg. 12.5%

7613 00 13 ---- Printed kg. 12.5%
7613 00 19 ---- Other kg. 12.5%
--- High pressure cylinders :
7613 00 21 ---- Plain kg. 12.5%
7613 00 22 ---- Lacquered kg. 12.5%
7613 00 23 ---- Printed kg. 12.5%
7613 00 29 ---- Other kg. 12.5%
--- Other :
7613 00 91 ---- Plain kg. 12.5%
7613 00 92 ---- Lacquered kg. 12.5%
7613 00 93 ---- Printed kg. 12.5%
7613 00 99 ---- Other kg. 12.5%
7614 STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE,
OF ALUMINIUM, NOT ELECTRICALLY INSULATED
7614 10 00 - With steel core kg. 12.5%
7614 90 00 - Other kg. 12.5%
7615 OF ALUMINIUM; SANITARY WARE AND PARTS THEREOF, OF
ALUMINIUM
- Table, kitchen or other household articles and parts
thereof; pot scourers and scouring or polishing
pads, gloves and the like :
7615 10 - Table, kitchen or other household articles and parts
thereof; pot scourers and scouring or polishing pads,
gloves and the like:
--- Pressure cookers, Solar collectors:
7615 10 11 ---- Pressure cookers kg. 12.5%
7615 10 12 ---- Solar collectors kg. 12.5%
--- Utensils:
7615 10 21 ---- Non-stick kg. 12.5%
7615 10 29 ---- Other kg. 12.5%
7615 10 30 --- Other table, kitchen or household articles kg. 12.5%
7615 10 40 --- Pot scourers and scouring or polishing pads, kg. 12.5%
gloves and the like
7615 10 90 --- Parts kg. 12.5%
7615 11 00 -- Pot scourers and scouring or polishing pads, kg. 12.5%
gloves and the like
7615 19 -- Other :
7615 20 - Sanitary ware and parts thereof :
7615 20 10 --- Sanitary ware of aluminium and aluminium kg. 12.5%
alloys for indoor use
7615 20 20 --- Parts kg. 12.5%
7615 20 90 --- Other kg. 12.5%

(1) (2) (3) (4)
7616 OTHER ARTICLES OF ALUMINIUM
7616 10 00 - Nails, tacks, staples (other than those of kg. 12.5%
heading 8305), screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins, washers and
similar articles
- Other :
7616 91 00 -- Cloth, grill, netting and fencing, of aluminium kg. 12.5%
wire
7616 99 -- Other :
7616 99 10 --- Expanded metal of aluminium and aluminium kg. 12.5%
alloys
7616 99 20 --- Chains kg. 12.5%
7616 99 30 --- Bobbins kg. 12.5%
7616 99 90 --- Other kg. 12.5%
z The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum
Retail Price. For percentage of abatement - please see Appendix V.
CHAPTER 77
(Reserved for possible future use)
CHAPTER 78
Lead and articles thereof
NOTE
In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) Bars and rods
other headings.
(b) Profiles
along their whole length, which do not conform to any of the definitions of bars, rods, wire,
plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of
the same forms, which have been subsequently worked after production (otherwise than by
simple trimming or de-scaling), provided that they have not thereby assumed the character of
(c) Wire
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
the width.
modified rectangles of which two opposite sides are convex arcs, the other two being straight,
of equal length and parallel) of a uniform thickness, which are:
the width;
(ii) of a shape other than rectangular or square, of any size, provided that they do
not assume the character of articles or products of other headings.
Heading 7804, applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
(e) Tubes and pipes
cross-section, which may have corners rounded along their whole length, are also to be considered
as tubes and pipes provided the inner and outer cross-sections are concentric and have the same
SUB-HEADING NOTE
In this Chapter, the expression refined lead means metal containing by weight at least 99.9% of lead,
provided that the content by weight of any other element does not exceed the limit specified in the following
Table:
Ag Silver 0.02
As Arsenic 0.005
Bi Bismuth 0.05
Ca Calcium 0.002
Cd Cadmium 0.002
Cu Copper 0.08
Fe Iron 0.002
S Sulphur 0.002
Sb Antimony 0.005
Sn Tin 0.005
Zn Zinc 0.002
Other (for example Te), 0.001
each

(1) (2) (3) (4)
7801 UNWROUGHT LEAD
7801 10 00 - Refined lead kg. 12.5%
- Other:
7801 91 00 -- Containing by weight antimony as the principal kg. 12.5%
other element

(1) (2) (3) (4)
7801 99 -- Other:
7801 99 10 --- Pig lead kg. 12.5%
7801 99 20 --- Unrefined lead kg. 12.5%
7801 99 30 --- Unrefined lead alloys kg. 12.5%
7801 99 90 --- Other kg. 12.5%
7802 LEAD WASTE AND SCRAP
7802 00 - Lead waste and scrap:
7802 00 10 --- Lead scrap, namely the following: kg. 12.5%
scrap lead-soft covered by ISRI code word Racks;
mixed hard or soft scrap lead covered by ISRI code
word Radio;
lead covered copper cable covered by ISRI code
word Relay;
wheel weights covered by ISRI code word Ropes.
mixed common babbit covered by ISRI code word
Roses;
lead battery plates whether automotive, industrial
or mixed covered by ISRI code word Rails;
scrap drained/dry whole intact lead covered by ISRI
code word Rains;
battery lugs free of scrap lead, wheel weights,
battery plates, rubber or plastic case material and
other foreign material covered by ISRI code word
Rakes;
lead covered copper cable free of armoured covered
cable and foreign material covered by ISRI code
word Relay;
lead dross covered by ISRI code word Rents;
scrap wet whole intact lead batteries consisting of
SLI (starting, lighting and ignition), automotive,
truck, 8-D and commercial golf cart and marine type
batteries covered by ISRI code word Rink;
scrap industrial intact lead cells consisting of plates
enclosed by some form of complete plastic case
covered by ISRI code word Rono;
scrap whole intact industrial Lead Batteries
consisting of bus, diesel, locomotive, telephone or
steel cased batteries covered by ISRI code word
Roper
7802 00 90 --- Other kg. 12.5%

(1) (2) (3) (4)
7803 OMITTED
7804 LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS
AND FLAKES
- Plates, sheets, strip and foil:
7804 11 -- Sheets, strip and foil of a thickness (excluding any
backing) not exceeding 0.2 mm:
7804 11 10 --- Sheets and strip kg. 12.5%
7804 11 20 --- Foil kg. 12.5%
7804 19 -- Other:
7804 19 10 --- Plates kg. 12.5%
7804 19 90 --- Other kg. 12.5%
7804 20 00 - Powders and flakes kg. 12.5%
7805 OMMITED
7806 OTHER ARTICLES OF LEAD
7806 00 - Other articles of lead:
7806 00 10 --- Sanitary fixtures kg. 12.5%
7806 00 20 --- Indian lead seals kg. 12.5%
7806 00 30 --- Blanks kg. 12.5%
7806 00 90 --- Other kg. 12.5%
CHAPTER 79
Zinc and articles thereof
NOTE
(a) Bars and rods
other headings.
(b) Profiles
(c) Wire
the width.
modified rectangles of which two opposite sides are convex arcs, the other two being straight,
of equal length and parallel) of a uniform thickness, which are:
the width;
(ii) of a shape other than rectangular or square, of any size, provided

that they do not assume the character of articles or products of other headings.
Heading 7905, applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
(e) Tubes and pipes
SUB-HEADING NOTE
(a) Zinc, not alloyed
Metal containing by weight at least 97.5% of zinc.
(b) Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other elements,
provided that the total content by weight of such other elements exceeds 2.5%.
(c) Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are
finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63
micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.

(1) (2) (3) (4)
7901 UNWROUGHT ZINC
- Zinc, not alloyed :
7901 11 00 -- Containing by weight 99.99% or more of zinc kg. 12.5%
7901 12 00 -- Containing by weight less than 99.99% of zinc kg. 12.5%
7901 20 - Zinc alloys :
7901 20 10 --- Mozak or alloys of zinc and aluminium kg. 12.5%
containing not less than 94% by weight
of zinc
7901 20 90 --- Other kg. 12.5%
7902 ZINC WASTE AND SCRAP
7902 00 - Zinc waste and scrap :
7902 00 10 --- Zinc scrap, namely the following : kg. 12.5%
old zinc die cast scrap covered by ISRI code word
Saves;

(1) (2) (3) (4)
new zinc die cast scrap covered by ISRI code word
Scabs;
new plated zinc die cast scrap covered by ISRI code
word Scope;
zinc die cast automotive grills covered by ISRI code
word Scoot;
Old scrap zinc covered by ISRI code word Score;
New zinc clippings covered by ISRI code word
Screen;
zinc die cast slabs or pigs covered by ISRI code
word Scull;
crushed clean sorted fragmentizers die cast scrap,
as produced from automobile fragmentizers covered
by ISRI code word Scribe;
Hot dip galvanizers slab zinc dross (batch process)
covered by ISRI code word Scrub (minimum 92%
zinc) free of skimmings;
continuous line galvanizing slab zinc top dross
covered by ISRI code word Seal (minimum 90%
continuous line galvanizing slab zinc bottom dross
covered by ISRI code word Seam (minimum 92%
prime zinc die cast covered by ISRI code word
Shelf (85% zinc) free from corrosion or
oxidation;
unsorted zinc die cast scrap produced from
automobile
fragementizers containing about 55% zinc-
bearing scrap
covered by ISRI code word Scroll
7902 00 90 --- Other kg. 12.5%
7903 ZINC DUST, POWDERS AND FLAKES
7903 10 00 - Zinc dust kg. 12.5%
7903 90 00 - Other kg. 12.5%
7904 ZINC BARS , RODS, PROFILES AND WIRE
7904 00 - Zinc bars, rods, profiles and wire :
--- Bars and rods :
7904 00 11 ---- Hollow bars kg. 12.5%
7904 00 12 ---- Rods, including wire rods kg. 12.5%
7904 00 19 ---- Other kg. 12.5%
--- Profiles :

(1) (2) (3) (4)
7904 00 21 ---- Hollow kg. 12.5%
7904 00 22 ---- Angles, shapes and sections kg. 12.5%
7904 00 29 ---- Other kg. 12.5%
7904 00 30 --- Wire kg. 12.5%
7905 ZINC PLATES, SHEETS, STRIP AND FOIL
7905 00 - Zinc plates, sheets, strip and foil :
7905 00 10 --- Calots kg. 12.5%
7905 00 20 --- Plates kg. 12.5%
7905 00 30 --- Sheets, strip and circles kg. 12.5%
7905 00 40 --- Foil kg. 12.5%
7906 OMITTED
7907 OTHER ARTICLES OF ZINC
7907 00 - Other articles of zinc :
7907 00 10 --- Sanitary fixtures kg. 12.5%
7907 00 90 --- Other kg. 12.5%
CHAPTER 80
Tin and articles thereof
NOTE
(a) Bars and rods
other headings.
(b) Profiles
(c) Wire
the width.
Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of
solid rectangular (other than square) cross-section with or without rounded corners (including
(i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the
width;
(ii) of a shape other than rectangular or square, of any size, provided that they do not assume
the character of articles or products of other headings..
(e) Tubes and pipes
SUB-HEADING NOTE
(a) Tin, not alloyed
Metal containing by weight at least 99% of tin, provided that the content by weight of any
bismuth or copper is less than the limit specified in the following Table:
Bi BISMUTH 0.1
Cu COPPER 0.4
(b) Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements,
provided that:
(i) the total content by weight of such other elements exceeds 1%; or
(ii) the content by weight of either bismuth or copper is equal to or greater than the limit
specified in the foregoing Table.

(1) (2) (3) (4)
8001 UNWROUGHT TIN
8001 10 - Tin, not alloyed :
8001 10 10 --- Blocks kg. 12.5%
8001 10 90 --- Ingots, pigs, slabs and other primary forms of tin kg. 12.5%
8001 20 00 - Tin alloys kg. 12.5%
8002 TIN WASTE AND SCRAP
8002 00 - Tin waste and scrap :
8002 00 10 --- Tin scrap, namely the following : kg. 12.5%
block tin covered by ISRI code word Ranch;

(1) (2) (3) (4)
high tin base babbit covered by ISRI code word
Raves;
pewter covered by ISRI code word Ranks
8002 00 90 --- Other kg. 12.5%
8003 TIN BARS, RODS, PROFILES AND WIRE
8003 00 - Tin bars, rods, profiles and wire :
8003 00 10 --- Hollow bars kg. 12.5%
8003 00 20 --- Bars, other than hollow bars; rods kg. 12.5%
8003 00 30 --- Profiles kg. 12.5%
8003 00 40 --- Wire kg. 12.5%
8004 OMITTED
8005 00 00 OMITTED
8006 OMITTED
8007 OTHER ARTICLES OF TIN
8007 00 - Other articles of tin :
8007 00 10 --- Blanks kg. 12.5%
8007 00 90 --- Other kg. 12.5%
CHAPTER 81
Other base metals; cermets; articles thereof
SUB-HEADING NOTE
Note 1 to Chapter 74, defining bars and rods, profiles, wire and plates, sheets, strip and foil
applies, mutatis mutandis, to this Chapter.

(1) (2) (3) (4)
8101 T UNGSTEN ( WOLFRAM ) AND ARTICLES THEREOF ,
INCLUDING WASTE AND SCRAP
8101 10 00 - Powders kg. 12.5%
- Other:
8101 94 00 -- Unwrought tungsten, including bars and rods kg. 12.5%
obtained simply by sintering
8101 96 00 -- Wire kg. 12.5%
8101 97 00 -- Waste and scrap kg. 12.5%
8101 99 -- Other:
8101 99 10 --- Tungsten filament kg. 12.5%
8101 99 90 --- Other kg. 12.5%
8102 M OLYBDENUM AND ARTICLES THEREOF , INCLUDING
WASTE AND SCRAP
8102 10 00 - Powders kg. 12.5%
- Other:
8102 94 00 -- Unwrought molybdenum, including bars and kg. 12.5%
rods obtained simply by sintering
8102 95 -- Bars and rods, other than those obtained simply
by sintering, profiles, plates, sheets, strip and
foil:
8102 95 10 --- Hollow bars kg. 12.5%
8102 95 90 --- Other kg. 12.5%
8102 96 00 -- Wire kg. 12.5%
8102 99 00 -- Other kg. 12.5%
8103 TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE
AND SCRAP
8103 20 - Unwrought tantalum, including bars and rods
obtained simply by sintering; powders:
8103 20 10 --- Hollow bars kg. 12.5%
8103 20 90 --- Other kg. 12.5%
8103 30 00 - Waste and scrap kg. 12.5%
8103 90 00 - Other kg. 12.5%
8104 MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE
AND SCRAP

(1) (2) (3) (4)
- Unwrought magnesium:
8104 11 00 -- Containing at least 99.8% by weight of kg. 12.5%
magnesium
8104 19 00 -- Other kg. 12.5%
8104 20 - Waste and scrap:
8104 20 10 --- Magnesium scrap, namely the following: kg. 12.5%
magnesium clips covered by ISRI code word Wafer;
magnesium scrap covered by ISRI code word Walnut;
magnesium engraver plates covered by ISRI code word
Wine;
magnesium dock boards covered by ISRI code word
Wood;
magnesium turnings covered by ISRI code word World
8104 20 90 --- Other kg. 12.5%
8104 30 - Raspings, turnings and granules, graded according
to size; powders:
8104 30 10 --- Raspings, turnings and granules, graded kg. 12.5%
according to size
8104 30 20 --- Powders kg. 12.5%
8104 90 - Other:
8104 90 10 --- Other magnesium and magnesium base alloys, kg. 12.5%
wrought
8104 90 20 --- Flakes kg. 12.5%
8104 90 30 --- Wire kg. 12.5%
8104 90 90 --- Other kg. 12.5%
8105 C OBALT MATTES AND OTHER INTERMEDIATE PRODUCTS OF
COBALT METALLURGY ; COBALT AND ARTICLES THEREOF ,
INCLUDING WASTE AND SCRAP
8105 20 - Cobalt mattes and other intermediate products of
cobalt metallurgy; unwrought cobalt; powders:
8105 20 10 --- Cobalt mattes and other intermediate products kg. 12.5%
of cobalt metallurgy
8105 20 20 --- Cobalt unwrought kg. 12.5%
8105 20 30 --- Powders kg. 12.5%
8105 90 00 - Other kg. 12.5%
8106 BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP
8106 00 - Bismuth and articles thereof, including waste and
scrap:
8106 00 10 --- Bismuth, unwrought kg. 12.5%
8106 00 20 --- Waste and scrap of bismuth and bismuth alloys kg. 12.5%
8106 00 30 --- Bismuth, wrought kg. 12.5%
8106 00 90 --- Other kg. 12.5%

(1) (2) (3) (4)
8107 CADMIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP
8107 20 00 - Unwrought cadmium; powders kg. 12.5%
8107 90 - Other:
8107 90 10 --- Cadmium, wrought kg. 12.5%
8107 90 90 --- Other kg. 12.5%
8108 TITANIUM AND ARTICLES THEREOF, INCLUDING
WASTE AND SCRAP
8108 20 00 - Unwrought titanium; powders kg. 12.5%
8108 90 - Other:
8108 90 10 --- Titanium, wrought kg. 12.5%
8108 90 90 --- Other kg. 12.5%
8109 ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP
8109 20 00 - Unwrought zirconium; powders kg. 12.5%
8109 90 00 - Other kg. 12.5%
8110 ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP
8110 10 00 - Unwrought antimony; powders kg. 12.5%
8110 90 00 - Other kg. 12.5%
8111 MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE AND
SCRAP
8111 00 - Manganese and articles thereof, including waste and
scrap:
8111 00 10 --- Unwrought manganese and manganese kg. 12.5%
base alloys
8111 00 20 --- Waste and scrap of manganese base alloys kg. 12.5%
8111 00 30 --- Wrought manganese kg. 12.5%
8111 00 90 --- Other kg. 12.5%
8112 B ERYLLIUM , CHROMIUM , GERMANIUM , VANADIUM , GALLIUM ,
HAFNIUM , INDIUM , NIOBIUM ( COLUMBIUM ), RHENIUM AND
THALLIUM , AND ARTICLES OF THESE METALS , INCLUDING WASTE
AND SCRAP
- Beryllium:
8112 12 00 -- Unwrought; powders kg. 12.5%
8112 19 00 -- Other kg. 12.5%
- Chromium:
8112 29 00 -- Other kg. 12.5%
- Thallium:

(1) (2) (3) (4)
8112 59 00 -- Other kg. 12.5%
- Other:
8112 92 00 -- Unwrought; waste and scrap; powders kg. 12.5%
8112 99 00 -- Other kg. 12.5%
8113 CERMETS AND ARTICLES THEREOF, INCLUDING WASTE
AND SCRAP
8113 00 - Cermets and articles thereof, including waste
and scrap:
8113 00 10 --- Unwrought cermets kg. 12.5%
8113 00 20 --- Waste and scrap of cermets kg. 12.5%
8113 00 30 --- Articles of cermets kg. 12.5%
8113 00 90 --- Other kg. 12.5%
CHAPTER 82
Tools, implements, cutlery, spoons and forks, of base metal;
parts thereof of base metal
NOTES
1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure
sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working
surface or other working part of:
(a) base metal;
(b) metal carbides or cermets;
(c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base
metal, metal carbide or cermet; or
(d) abrasive materials on a support of base metal, provided that the articles have cutting teeth,
flutes, grooves, or the like, of base metal, which retain their identity and function after the application
of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they
are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). How-
ever, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in
heading 8510.
3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of
heading 8215 are to be classified in heading 8215.

(1) (2) (3) (4)
8201 H AND TOOLS , THE FOLLOWING : SPADES , SHOVELS ,
MATTOCKS, PICKS , HOES, FORKS AND RAKES; AXES, BILL
HOOKS AND SIMILAR HEWING TOOLS ; SECATEURS AND
PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES,
HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF
A KIND USED IN AGRICULTURE , HORTICULTURE OR
FORESTRY
8201 10 00 - Spades and shovels kg. 12.5%
8201 30 00 - Mattocks, picks, hoes and rakes kg. 12.5%
8201 40 00 - Axes, bill hooks and similar hewing tools kg. 12.5%
8201 50 00 - Secateurs and similar one-handed pruners and kg. 12.5%
shears (including poultry shears)
8201 60 00 - Hedge shears, two-handed pruning shears and kg. 12.5%
similar two-handed shears
8201 90 00 - Other hand tools of a kind used in agriculture, kg. 12.5%
horticulture or forestry

(1) (2) (3) (4)
8202 H AND SAWS ; BLADES FOR SAWS OF ALL KINDS ( INCLUDING
SLITTING , SLOTTING OR TOOTHLESS SAW BLADES )
8202 10 - Hand saws:
8202 10 10 --- Metal working hand saws kg. 12.5%
8202 10 20 --- Wood working and similar hand saws kg. 12.5%
8202 10 90 --- Other kg. 12.5%
8202 20 00 - Band saw blades kg. 12.5%
- Circular saw blades (including slitting or slotting saw
blades):
8202 31 00 -- With working part of steel kg. 12.5%
8202 39 00 -- Other, including parts kg. 12.5%
8202 40 00 - Chain saw blades kg. 12.5%
- Other saw blades:
8202 91 -- Straight saw blades, for working metal:
8202 91 10 --- Machine operated kg. 12.5%
8202 91 20 --- Hand operated kg. 12.5%
8202 99 -- Other:
8202 99 10 --- Hacksaw frames kg. 12.5%
8202 99 90 --- Other kg. 12.5%
8203 FILES , RASPS, PLIERS (INCLUDING CUTTING PLIERS ), PINCERS,
TWEEZERS , METAL CUTTING SHEARS , PIPE - CUTTERS , BOLT
CROPPERS , PERFORATING PUNCHES AND SIMILAR HAND TOOLS
8203 10 00 - Files, rasps and similar tools kg. 12.5%
8203 20 00 - Pliers (including cutting pliers), pincers, kg. 12.5%
tweezers and similar tools
8203 30 00 - Metal cutting shears and similar tools kg. 12.5%
8203 40 - Pipe-cutters, bolt croppers, perforating punches
and similar tools:
8203 40 10 --- Perforating punches and pipe cutters kg. 12.5%
8203 40 90 --- Other kg. 12.5%
8204 HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE
METER WRENCHES BUT NOT INCLUDING TAP WRENCHES );
INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES
- Hand-operated spanners and wrenches:
8204 11 -- Non-adjustable:
8204 11 10 --- Spanners kg. 12.5%
8204 11 20 --- Wrenches kg. 12.5%
8204 12 -- Adjustable:
8204 12 10 --- Spanners kg. 12.5%
8204 12 20 --- Wrenches kg. 12.5%
8204 20 00 - Interchangeable spanner sockets, with or kg. 12.5%
without handles
8205 HAND TOOLS (INCLUDING GLAZIERS DIAMONDS), NOT ELSEWHERE
SPECIFIED OR INCLUDED ; BLOW LAMPS ; VICES , CLAMPS AND THE

(1) (2) (3) (4)
LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF , MACHINE
TOOLS ; ANVILS ; PORTABLE FORGES ; HAND OR PEDAL -OPERATED
GRINDING WHEELS WITH FRAMEWORKS
8205 10 00 - Drilling, threading or tapping tools u 12.5%
8205 20 00 - Hammers and sledge hammers u 12.5%
8205 30 00 - Planes, chisels, gouges and similar cutting u 12.5%
tools for working wood
8205 40 00 - Screwdrivers u 12.5%
- Other hand tools (including glaziers diamonds):
8205 51 -- Household tools:
8205 51 10 --- Can or cork openers u 12.5%
8205 51 90 --- Other u 12.5%
8205 59 -- Other:
8205 59 10 --- Grease guns (excluding compressed air type) u 12.5%
8205 59 20 --- Metal working hand tools u 12.5%
8205 59 30 --- Hand tools for specified uses, such as watch u 12.5%
making tools, goldsmith tools
8205 59 40 --- Forks other than those of heading 8201 and 8215 u 12.5%
8205 59 90 --- Other u 12.5%

8205 60 00 - Blow lamps u 12.5%
8205 70 00 - Vices, clamps and the like u 12.5%
8205 80 - Anvils; portable forges; hand or pedal-operated
grinding wheels with frameworks:
8205 90 - Other, including sets of articles of two or more
sub-headingsof this heading:
8205 90 10 --- Anvils and portable forges u 12.5%
8205 90 20 --- Grinding wheels with frame, hand or pedal-operated u 12.5%
8205 90 30 --- Sets of articles of two or more of the foregoing u 12.5%
sub-headings
8205 90 90 --- Other u 12.5%
8206 TOOLS OF TWO OR MORE OF THE HEADINGS 8202 TO 8205, PUT
UP IN SETS FOR RETAIL SALE
8206 00 - Tools of two or more of the headings 8202 to 8205, put
up in sets for retail sale:
8206 00 10 --- Garage tools in sets kg. 12.5%
8206 00 90 --- Other kg. 12.5%
8207 INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT
POWER -OPERATED , OR FOR MACHINE-TOOLS (FOR EXAMPLE , FOR
PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING,
BORING , BROACHING , MILLING , TURNING OR SCREW DRIVING ),
INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK
DRILLING OR EARTH BORING TOOLS
- Rock drilling or earth boring tools:

(1) (2) (3) (4)
8207 13 00 -- With working part of cermets kg. 12.5%
8207 19 00 -- Other, including parts kg. 12.5%
8207 20 00 - Dies for drawing or extruding metal kg. 12.5%
8207 30 00 - Tools for pressing, stamping or punching kg. 12.5%
8207 40 - Tools for tapping or threading:
8207 40 10 --- Chasers kg. 12.5%
8207 40 90 --- Other kg. 12.5%
8207 50 00 - Tools for drilling, other than for rock drilling kg. 12.5%
8207 60 - Tools for boring or broaching:
8207 60 10 --- Reamers kg. 12.5%
8207 60 90 --- Other kg. 12.5%
8207 70 - Tools for milling:
8207 70 10 --- Cutters kg. 12.5%
8207 70 90 --- Other kg. 12.5%
8207 80 00 - Tools for turning kg. 12.5%
8207 90 - Other interchangeable tools:
8207 90 10 --- For metal working hand tools kg. 12.5%
8207 90 20 --- For wood working hand tools kg. 12.5%
8207 90 30 --- Lathe tools and tool belts kg. 12.5%
8207 90 90 --- Other kg. 12.5%
8208 KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL
APPLIANCES
8208 10 00 - For metal working u 12.5%
8208 20 00 - For wood working u 12.5%
8208 30 00 - For kitchen appliances or for machines used u 12.5%
by the food industry
8208 40 00 - For agricultural, horticultural or forestry u 12.5%
machines
8208 90 - Other:
8208 90 10 --- Knives and cutting blades for paper cutting u 12.5%
machines
8208 90 20 --- Bell skiving knives u 12.5%
8208 90 30 --- Band knives for splitting machine u 12.5%
8208 90 40 --- Cutting and clicking dies u 12.5%
8208 90 90 --- Other u 12.5%
8209 PLATES , STICKS , TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF
CERMETS
8209 00 - Plates, sticks, tips and the like for tools, unmounted,
of cermets:
8209 00 10 --- Tungsten carbide tips kg. 12.5%
8209 00 90 --- Other kg. 12.5%
8210 00 00 HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 10 kg. 12.5%
KG. OR LESS, USED IN THE PREPARATION, CONDITIONING OR SERVING
OF FOOD OR DRINK

(1) (2) (3) (4)
8211 KNIVES WITH CUTTING BLADES , SERRATED OR NOT (INCLUDING
PRUNING KNIVES ), OTHER THAN KNIVES OF HEADING 8208, AND
BLADES THEREFOR
8211 10 00 - Sets of assorted articles kg. 12.5%
- Other:
8211 91 00 -- Table knives having fixed blades kg. 12.5%
8211 92 00 -- Other knives having fixed blades kg. 12.5%
8211 93 -- Knives having other than fixed blades:
8211 93 10 --- Pocket knives kg. 12.5%
8211 93 90 --- Other kg. 12.5%
8211 94 00 -- Blades kg. 12.5%
8211 95 00 -- Handles of base metal kg. 12.5%
8212 RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN
STRIPS )
8212 10 - Razors:
8212 10 10 --- Twin type shaving kg. 12.5%
8212 10 90 --- Other kg. 12.5%
8212 20 - Safety razor blades, including razor blade blanks in
strips:
--- Safety razor blades:
8212 20 11 ---- Disposable catridge blades kg. 12.5%
8212 20 19 ---- Other kg. 12.5%
8212 20 20 --- Safety razor blade blanks, in strips kg. 12.5%
8212 90 00 - Other parts kg. 12.5%
8213 00 00 SCISSORS, TAILORS SHEARS AND SIMILAR kg. 12.5%
SHEARS , AND BLADES THEREFOR
8214 OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CLIPPERS,
BUTCHERS OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES,
PAPER KNIVES ); MANICURE OR PEDICURE SETS AND INSTRUMENTS
(INCLUDING NAIL FILES)
8214 10 - Paper knives, letter openers, erasing knives, pencil
sharpeners and blades therefor:
8214 10 10 --- Paper knives, letter openers, erasing knives, kg. 12.5%
pencil sharpeners
8214 10 90 --- Blades kg. 12.5%
8214 20 - Manicure or pedicure sets and instruments
(including nail files):
8214 20 10 --- Nail cutters kg. 12.5%
8214 20 90 --- Other kg. 12.5%
8214 90 - Other:
8214 90 10 --- Handles of cutlery of base metal kg. 12.5%
8214 90 90 --- Other kg. 12.5%
8215 SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-KNIVES,
BUTTER - KNIVES , SUGAR TONGS AND SIMILAR KITCHEN OR

(1) (2) (3) (4)
TABLEWARE
8215 10 00 - Sets of assorted articles containing at least kg. 6%
one article plated with precious metal
8215 20 00 - Other sets of assorted articles kg. 6%
- Other:
8215 91 00 -- Plated with precious metal kg. 6%
8215 99 00 -- Other kg. 6%
CHAPTER 83
Miscellaneous articles of base metal
NOTES
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles.
However, articles of iron or steel of heading 7312, 7315, 7317, 7318 or 7320, or similar articles of other base
metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2. For the purposes of heading 8302, the word castors means those having a diameter (including,
where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate,
tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

(1) (2) (3) (4)
8301 PADLOCKS AND LOCKS (KEY, C O M B I N AT I O N O R
ELECTRICALLY OPERATED), OF BASE METAL; CLASPS AND
FRAMES WITH CLASPS , INCORPORATING LOCKS , OF BASE
METAL ; KEYS FOR ANY OF THE FOREGOING ARTICLES ,
OF BASE METAL
8301 10 00 - Padlocks u 12.5%
8301 20 00 - Locks of a kind used for motor vehicles u 12.5%
8301 30 00 - Locks of a kind used for furniture u 12.5%
8301 40 - Other locks:
8301 40 10 --- Combination locks u 12.5%
8301 40 90 --- Other u 12.5%
8301 50 00 - Clasps and frames with clasps, incorporating u 12.5%
locks
8301 60 00 - Parts u 12.5%
8301 70 00 - Keys presented separately u 12.5%
8302 B ASE METAL MOUNTINGS , FITTINGS AND SIMILAR
A RT I C L E S S U I TA B L E F O R F U R N I T U R E , D O O R S ,
S TA I R C A S E S , W I N D O W S , B L I N D S , C O A C H W O R K ,
SADDLERY , TRUNKS , CHESTS , CASKETS OR THE LIKE ;
BASE METAL HAT - RACKS , HAT- PEGS , BRACKETS AND
SIMILAR FIXTURES ; CASTORS WITH MOUNTINGS OF BASE
METAL ; AUTOMATIC DOOR CLOSERS OF BASE METAL
8302 10 - Hinges:
8302 10 10 --- Of steel kg. 12.5%
8302 10 20 --- Of brass kg. 12.5%
8302 10 90 --- Other kg. 12.5%
8302 20 00 - Castors kg. 12.5%
8302 30 - Other mountings, fittings and similar articles
suitable for motor vehicles:
8302 30 10 --- Curve drive stakes kg. 12.5%

(1) (2) (3) (4)
8302 30 90 --- Other kg. 12.5%

- Other mountings, fittings and similar articles:
8302 41 -- Suitable for buildings:
8302 41 10 --- Fittings for doors and windows kg. 12.5%
8302 41 20 --- Tower bolts kg. 12.5%
8302 41 90 --- Other kg. 12.5%
8302 42 00 -- Other, suitable for furniture kg. 12.5%
8302 49 00 -- Other kg. 12.5%
8302 50 00 - Hat-racks, hat-pegs, brackets and similar fixtures kg. 12.5%
8302 60 00 - Automatic door closers kg. 12.5%
8303 00 00 ARMOURED OR REINFORCED SAFES , STRONG -BOXES kg. 12.5%
AND DOORS AND SAFE DEPOSIT LOCKERS FOR
STRONG - ROOMS , CASH OR DEED BOXES AND
THE LIKE , OF BASE METAL
8304 00 00 FILING CABINETS, CARD-INDEX CABINETS , PAPER TRAYS, kg. 12.5%
PAPER RESTS, PEN TRAYS , OFFICE -STAMP STANDS AND
SIMILAR OFFICE OR DESK EQUIPMENT , OF BASE METAL ,
OTHER THAN OFFICE FURNITURE OF HEADING 9403
8305 FITTINGS FOR LOOSE -LEAF BINDERS OR FILES , LETTER CLIPS,
LETTER CORNERS , PAPER CLIPS , INDEXING TAGS AND SIMILAR
OFFICE ARTICLES , OF BASE METAL ; STAPLES IN STRIPS ( FOR
EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL
8305 10 00 - Fittings for loose-leaf binders or files kg. 12.5%
8305 20 00 - Staples in strips kg. 12.5%
8305 90 - Other, including parts:
8305 90 10 --- Pins (other than those of heading 7317) kg. 12.5%
8305 90 20 --- Clips kg. 12.5%
8305 90 90 --- Other kg. 12.5%
8306 BELLS, GONGS AND THE LIKE , NON-ELECTRIC, OF BASE METAL ;
S TAT U E T T E S A N D O T H E R O R N A M E N T S , O F B A S E M E TA L ;
PHOTOGRAPH, PICTURE OR SIMILAR FRAMES , OF BASE METAL ;
MIRRORS OF BASE METAL
8306 10 00 - Bells, gongs and the like kg. 12.5%
- Statuettes and other ornaments:
8306 21 -- Plated with precious metal:
8306 21 10 --- Statuettes kg. 12.5%
8306 21 20 --- Trophies kg. 12.5%
8306 21 90 --- Other kg. 12.5%
8306 29 -- Other:
8306 29 10 --- Statuettes kg. 12.5%
8306 29 20 --- Trophies kg. 12.5%
8306 29 90 -- Other: kg. 12.5%
8306 30 00 - Photograph, picture or similar frames; mirrors kg. 12.5%
8307 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT

(1) (2) (3) (4)
FITTINGS
8307 10 00 - Of iron or steel kg. 12.5%
8307 90 00 - Of other base metal kg. 12.5%
8308 C LASPS , FRAMES WITH CLASPS , BUCKLES , BUCKLE - CLASPS ,
HOOKS , EYES, EYELETS AND THE LIKE , OF BASE METAL , OF A KIND
USED FOR CLOTHING , FOOTWEAR , AWNINGS , HANDBAGS , TRAVEL
GOODS OR OTHER MADE UP ARTICLES ; TUBULAR OR BIFURCATED
RIVETS , OF BASE METAL ; BEADS AND SPANGLES , OF BASE METALS
8308 10 - Hooks, eyes and eyelets:
8308 10 10 --- Hooks and eyes kg. 12.5%
--- Eyelets:
8308 10 21 ---- For footwear kg. 12.5%
8308 10 29 ---- Other kg. 12.5%
8308 20 00 - Tubular or bifurcated rivets kg. 12.5%
8308 90 - Other, including parts:
--- Buckles:
8308 90 11 ---- For footwear kg. 12.5%
8308 90 19 ---- Other kg. 12.5%
8308 90 20 --- Imitation zari spangles kg. 12.5%
--- Beads and spangles of base metal:
8308 90 31 ---- For garments, made ups, knitwear, plastic kg. 12.5%
and leather goods
8308 90 39 ---- Other kg. 12.5%
8308 90 40 --- Fittings for travel requisites and leather goods kg. 12.5%
--- Other:
8308 90 91 ---- For garments, made ups, knitwear, plastic and kg. 12.5%
leather goods
8308 90 99 ---- Other kg. 12.5%
8309 STOPPERS , CAPS AND LIDS ( INCLUDING CROWN CORKS , SCREW
CAPS AND POURING STOPPERS), CAPSULES FOR BOTTLES, THREADED
BUNGS , BUNG COVERS, SEALS AND OTHER PACKING ACCESSORIES ,
OF BASE METAL
8309 10 00 - Crown corks kg. 12.5%
8309 90 - Other:
8309 90 10 --- Pilfer proof caps for packaging, all sorts, with kg. 12.5%
or without washers or other fittings, of cork,
rubber, polyethylene or any other material
8309 90 20 --- Aluminium caps, seals, capsules and closers kg. 12.5%
8309 90 30 --- Other seals kg. 12.5%
8309 90 90 --- Other kg. 12.5%
8310 S IGN - PLATES , NAME - PLATES , ADDRESS - PLATES AND SIMILAR
PLATES , NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL,
EXCLUDING THOSE OF HEADING 9405
8310 00 - Sign-plates, name-plates, address-plates and similar

(1) (2) (3) (4)
plates, numbers, letters and other symbols, of
base metal, excluding those of heading 9405:
8310 00 10 --- Enamel iron signboard kg. 12.5%
8310 00 90 --- Other kg. 12.5%
8311 WIRE, RODS, TUBES, PLATES , ELECTRODES AND SIMILAR
PRODUCTS , OF BASE METAL OR OF METAL CARBIDES ,
COATED OR CORED WITH FLUX MATERIAL , OF A KIND
USED FOR SOLDERING, BRAZING, WELDING OR DEPOSITION
OF METAL OR OF METAL CARBIDES ; WIRE AND RODS , OF
AGGLOMERATED BASE METAL POWDER , USED FOR METAL
SPRAYING
8311 10 00 - Coated electrodes of base metal, for electric kg. 12.5%
arc-welding
8311 20 00 - Cored wire of base metal, for electric arc- kg. 12.5%
welding
8311 30 - Coated rods and cored wire, of base metal,
for soldering, brazing or welding by flame:
8311 30 10 --- Wire and rods of agglomerated base metal kg. 12.5%
8311 30 90 --- Other kg. 12.5%
8311 90 00 - Other kg. 12.5%
SECTION XVI 608 CHAPTER 84
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS
THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS; AND PARTS AND ACCESSORIES OF SUCH ARTICLES
NOTES
(a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber
(heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or
for other technical uses, of vulcanised rubber other than hard rubber (heading 4016);
(b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a
kind used in machinery or mechanical appliances or for other technical uses;
(c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example,
Chapter 39, 40, 44 or 48 or Section XV);
(d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section
XV);
(e) transmission or conveyor belts or belting of textile material ( heading 5910) or other articles
of textile material for technical uses (heading 5911);
(f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to
7104, or articles wholly of such stones of heading 7116 except unmounted worked sapphires and
diamonds for styli (heading 8522);
(g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39);
(h) drill pipe (heading 7304);
(ij) endless belts of metal wire or strip (Section XV);
(k) articles of Chapter 82 or 83;
(l) articles of Section XVII;
(m) articles of Chapter 90;
(n) clocks, watches or other articles of Chapter 91;
(o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading
9603); similar interchangeable tools are to be classified according to the constituent material of their
working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);
(p) articles of Chapter 95; or
(q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according
to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions).
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of
machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified
according to the following rules :
(a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings
8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified
in their respective headings;
(b) other parts, if suitable for use solely or principally with a particular kind of machine, or with
a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be
classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522,
8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the
goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529
or 8538 as appropriate or, failing that, in heading 8487 or 8548.
3. Unless the context otherwise requires, composite machines consisting of two or more machines
fitted together to form a whole and other machines designed for the purpose of performing two or more
complementary or alternative functions are to be classified as if consisting only of that component or as
being that machine which performs the principal function.
4. Where a machine (including a combination of machines) consists of individual components (whether
separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended
to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter
85, then the whole falls to be classified in the heading appropriate to that function.
5. For the purposes of these Notes, the expression machine means any machine, machinery, plant,
equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished
but having the essential character of the complete or finished article (including 'blank', that is an article, not
ready for direct use, having the approximate shape or outline of the finished article or part, and which can
only be used, other than in exceptional cases, for completion into a finished article or a part), into complete
or finished article shall amount to 'manufacture'.
CHAPTER 84
Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof
NOTES
(a) millstones, grindstones or other articles of Chapter 68;
(b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of
machinery or appliances of any material (Chapter 69);
(c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical
uses or parts thereof, of glass (heading 7019 or 7020);
(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or
78 to 81);
(e) vacuum cleaners of heading 8508;
(f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or
(g) hand-operated mechanical floor sweepers, not motorised (heading 9603).
2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine
or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486
and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the
appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not
under the headings 8425 to 8480.
Heading 8419 does not, however, cover :
(a) germination plant, incubators or brooders (heading 8436);
(b) grain dampening machines (heading 8437);
(c) diffusing apparatus for sugar juice extraction (heading 8438);
(d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading
8451); or
(e) machinery or plant, designed for mechanical operation, in which a change of temperature,
even if necessary, is subsidiary.
Heading 8422 does not cover :
(a) sewing machines for closing bags or similar containers (heading 8452); or
(b) office machinery of heading 8472.
Heading 8424 does not cover :
(a) Ink-jet printing machines (heading 8443); or
(b) Water-jet cutting machines (heading 8456).

3. A machine-tool for working any material which answers to a description in heading 8456 and at the
same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in
heading 8456.
4. Heading 8457 applies only to machine-tools for working metal, other than lathes (including turning
centres), which can carry out different types of machining operations either :
(a) by automatic tool change from a magazine or the like in conformity with a machining
programme (machining centres),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a
fixed position workpiece (unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer
machines).
5. (A) For the purposes of heading 8471, the expression automatic data processing machines means
machine capable of :
(i) storing the processing programme or programmes and at least the data immediately necessary for
the execution of the programme;
(ii) being freely programmed in accordance with the requirements of the user;
(iii) performing arithmetical computations specified by the user; and
(iv) executing, without human intervention, a processing programme which requires them to modify
their execution, by logical decision during the processing run;
(B) Automatic data processing machines may be in the form of systems consisting of a variable number
of separate units.
(C) Subject to paragraph (D) and (E), a unit is to be regarded as being a part of an automatic data
processing system if it meets all of the following conditions :
(i) it is of a kind solely or principally used in an automatic data processing system;
(ii) it is connectable to the central processing unit either directly or through one or more other
units; and
(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the
system.
Separately presented units of an automatic data processing machine are to be classified in heading
8471.
However, keyboards, X-Y co-ordinate input devices and disk storage units
which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.
(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the
conditions set forth in paragraph (C):
(i) printer, copying machines, facsimile machines, whether or not combined;
(ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for
communication in a wired or wireless network (such as a local or wide area network);
(iii) loudspeakers and microphones;
(iv) television cameras, digital cameras and video camera recorders;
(v) monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data processing machines
and performing a specific function other than data processing are to be classified in the headings appropriate
to their respective functions or, failing that, in residual headings.
6. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of
which do not differ from the nominal diameter by more than 1 per cent. or by more than 0.05 mm, whichever
is less. Other steel balls are to be classified in heading 7326.
7. A machine which is used for more than one purpose is, for the purposes of classification, to be
treated as if its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine, the principal purpose of which
is not described in any heading or for which no one purpose is the principal purpose is, unless the context
otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope
or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other
material or from a combination of such materials.
8. For the purposes of heading 8470, the term pocket-size applies only to machines, the dimensions of
which do not exceed 170 mm. x 100 mm. x 45 mm.
9. (A) Clauses (a) and (b) of Note 8 to Chapter 85 shall also apply respectively to the expression "semi-
conductor devices" and "electronic integrated circuits", used in this Note and in the heading 8486. However,
for the purposes of this Note and heading 8486, the expression "semi-conductor devices" also cover
photosensitive semiconductor devices and light emitting diodes.
(B) For the purposes of this Note and heading 8486, the expression "manufacture of flat panel
displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or
the assembly of printed circuit boards or other electronic components onto the flat panel. The expression
"flat panel display" does not cover cathoderay tube technology.
(C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for :
(i) the manufacture or repair of masks and reticles;
(ii) assembling semi-conductor devices or electronic integrated circuits;
(iii) lifting, handling, loading or unloading of boules, wafers, semi-conductor devices,
electronic integrated circuits and flat panel displays.
(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering
to the description in heading 8486 are to be classified in that heading and in no other heading of this Schedule.
SUB-HEADING NOTES
1. For the purposes of sub-heading 8471 49, the term systems means automatic data processing
machines whose units satisfy the conditions laid down in Note 5(C) to this Chapter and which comprise at
least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for
example, a visual display unit or a printer).
2. Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not
exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may
be rounded.

(1) (2) (3) (4)
8401 NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES),
NON-IRRADIATED, FOR NUCLEAR REACTORS;
MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION
8401 10 00 - Nuclear reactors kg. 12.5%
8401 20 00 - Machinery and apparatus for isotopic kg. 12.5%
separation, and parts thereof
8401 30 00 - Fuel elements (cartridges), non-irradiated gi F/S 12.5%
8401 40 00 - Parts of nuclear reactors kg. 12.5%
8402 STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER
THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE

(1) (2) (3) (4)
ALSO OF PRODUCING LOW PRESSURE STEAM); SUPER-HEATED WATER
BOILERS
- Steam or other vapour generating boilers:
8402 11 00 -- Watertube boilers with a steam production kg. 12.5%
exceeding 45 t per hour
8402 12 00 -- Water tube boilers with a steam production kg. 12.5%
not exceeding 45 t per hour
8402 19 -- Other vapour generating boilers, including
hybrid boilers:
8402 19 10 --- Fire tube horizontal (lancashire) boilers kg. 12.5%
8402 19 20 --- Fire tube boilers vertical kg. 12.5%
8402 19 90 --- Other kg. 12.5%
8402 20 00 - Super-heated water boilers kg. 12.5%
8402 90 - Parts:
8402 90 10 --- Parts of fire tube boilers kg. 12.5%
8402 90 20 --- Parts of watertube boilers kg. 12.5%
8402 90 90 --- Other kg. 12.5%
8403 CENTRAL HEATING BOILERS OTHER THAN THOSE
OF HEADING 8402
8403 10 00 - Boilers u 12.5%
8403 90 00 - Parts kg. 12.5%
8404 AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 8402 OR
8403 (FOR EXAMPLE, ECONOMISERS, SUPER-HEATERS, SOOT REMOVERS,
GAS RECOVERERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER
UNITS
8404 10 00 - Auxiliary plants for use with boilers of heading kg. 12.5%
8402 or 8403
8404 20 00 - Condensers for steam or other vapour power kg. 12.5%
units
8404 90 00 - Parts kg. 12.5%
8405 PRODUCER GAS OR WATER GAS GENERATORS, WITH OR WITHOUT THEIR
PURIFIERS; ACETYLENE GAS GENERATORS AND SIMILAR WATER PROCESS
GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS
8405 10 - Producer gas or water gas generators, with or without
their purifiers; acetylene gas generators and similar water
process gas generators, with or without their purifiers:
8405 10 10 --- Producer gas or water gas generators u 12.5%
8405 10 20 --- Acetylene gas generators u 12.5%
8405 10 90 --- Other u 12.5%
8405 90 00 - Parts u 12.5%
8406 STEAM TURBINES AND OTHER VAPOUR TURBINES
8406 10 00 - Turbines for marine propulsion u 12.5%
- Other turbines:
8406 81 00 -- Of an output exceeding 40 MW u 12.5%

(1) (2) (3) (4)
8406 82 00 -- Of an output not exceeding 40 MW u 12.5%
8406 90 00 - Parts kg. 12.5%
8407 SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUSTION
PISTON ENGINES
8407 10 00 - Aircraft engines u 12.5%
- Marine propulsion engines:
8407 21 00 -- Outboard motors u 12.5%
8407 29 00 -- Other u 12.5%
- Reciprocating piston engines of a kind used for the
propulsion of vehicles of Chapter 87:
8407 31 -- Of a cylinder capacity not exceeding 50 cc:
8407 31 90 --- Other u 12.5%
8407 32 -- Of a cylinder capacity exceeding 50 cc but not exceeding
250 cc:
8407 32 90 --- Other u 12.5%
8407 33 -- Of a cylinder capacity exceeding 250 cc but not exceeding
1,000 cc :
8407 33 10 --- For motor cars u 12.5%
8407 33 90 --- Other u 12.5%
8407 34 -- Of a cylinder capacity exceeding 1,000 cc:
8407 34 10 --- For motor cars u 12.5%
8407 34 90 --- Other u 12.5%
8407 90 - Other engines:
8407 90 10 --- Petrol engines u 12.5%
8407 90 20 --- Kerosene engines u 12.5%
8407 90 90 --- Other u 12.5%
8408 COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINES
(DIESEL OR SEMI-DIESEL ENGINES)
8408 10 - Marine propulsion engines:
8408 10 10 --- Outboard engines u 12.5%
--- Other :
8408 10 91 ---- Of a cylinder capacity not exceeding 100 cc u 12.5%
8408 10 92 ---- Of a cylinder capacity exceeding 100 cc u 12.5%
but not exceeding 250 cc
8408 10 93 ---- Of a cylinder capacity exceeding 250 cc u 12.5%
8408 20 - Engines of a kind used for the propulsion
of vehicles of Chapter 87:
8408 20 10 --- Of cylinder capacity not exceeding 250 cc u 12.5%
8408 20 20 --- Engines of cylinder capacity exceeding 250 cc u 12.5%
8408 90 - Other engines:

(1) (2) (3) (4)
8408 90 10 --- Stationary engines of cylinder capacity u 12.5%
exceeding 50 cc
8408 90 90 --- Other u 12.5%
8409 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES
8409 10 00 - For aircraft engines kg. 12.5%
- Other :
8409 91 -- Suitable for use solely or principally with spark-
ignition internal combustion piston engines:
--- Valves, inlet and exhaust, piston, piston rings,
piston assemblies :
8409 91 11 ---- Valves, inlet and exhaust kg. 12.5%
8409 91 12 ---- Pistons kg. 12.5%
8409 91 13 ---- Piston rings kg. 12.5%
8409 91 14 ---- Piston assemblies kg. 12.5%
8409 91 20 --- Fuel injection equipment excluding injection kg. 12.5%
pumps
--- Other :
8409 91 91 ---- Of petrol engines for motor vehicles kg. 12.5%
8409 91 92 ---- Of other petrol engines kg. 12.5%
8409 91 93 ---- Of kerosene engines kg. 12.5%
8409 91 94 ---- Of gas engines kg. 12.5%
8409 91 99 ---- Other kg. 12.5%
8409 99 -- Other :
--- Valves, inlet and exhaust, piston, piston rings, piston
assemblies :
8409 99 11 ---- Valve, inlet and exhaust kg. 12.5%
8409 99 12 ---- Pistons kg. 12.5%
8409 99 13 ---- Piston rings kg. 12.5%
8409 99 14 ---- Piston assemblies kg. 12.5%
8409 99 20 --- Fuel nozzles kg. 12.5%
8409 99 30 --- Fuel injection equipment excluding injection kg. 12.5%
pumps
--- Other parts of diesel engine:
8409 99 41 ---- Of diesel engines for motor vehicles kg. 12.5%
8409 99 42 ---- Of outboard engine kg. 12.5%
8409 99 49 ---- Other kg. 12.5%
8409 99 90 --- Other kg. 12.5%
8410 HYDRAULIC TURBINES, WATER WHEELS, AND
REGULATORS THEREFOR
- Hydraulic turbines and water wheels :
8410 11 00 -- Of a power not exceeding 1,000 kW u 12.5%

(1) (2) (3) (4)
8410 12 -- Of a power exceeding 1,000 kW but not exceeding 10,000
kW:
8410 12 10 --- Of power exceeding 1,000 kW but not
exceeding 5,000 kW u 12.5%
8410 12 20 --- Of power exceeding 5,000 kW but not u 12.5%
exceeding 10,000 kW
8410 13 -- Of a power exceeding 10,000 kW:
exceeding 30,000 kW
exceeding 80,000 kW
8410 13 90 --- Of power exceeding 80,000 kW u 12.5%
8410 90 00 - Parts, including regulators kg. 12.5%
8411 TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS TURBINES
- Turbo-jets:
8411 11 00 -- Of a thrust not exceeding 25 kN u 12.5%
8411 12 00 -- Of a thrust exceeding 25 kN u 12.5%
- Turbo-propellers:
8411 22 00 -- Of a power exceeding 1,100 kW u 12.5%
- Other gas turbines:
8411 82 -- Of a power exceeding 5,000 kW:
exceeding 15,000 kW
exceeding 30,000 kW
exceeding 60,000 kW
exceeding 90,000 kW
exceeding 1,15,000 kW
8411 82 60 --- Of power exceeding 1,15,000 kW u 12.5%
- Parts:
8411 91 00 -- Of turbo-jets or turbo-propellers kg. 12.5%
8411 99 00 -- Other kg. 12.5%
8412 OTHER ENGINES AND MOTORS
8412 10 00 - Reaction engines other than turbo-jets u 12.5%
- Hydraulic power engines and motors:
8412 21 00 -- Linear acting (cylinders) u 12.5%
8412 29 -- Other :

(1) (2) (3) (4)
8412 29 10 --- Hydrojet (hydraulic jet engines) u 12.5%

8412 29 90 --- Other u 12.5%
- Pneumatic power engines and motors:
8412 31 00 -- Linear acting (cylinders) u 12.5%
8412 39 00 -- Other u 12.5%
8412 80 - Other:
--- Steam or other vapour power :
8412 80 11 ---- Stationary u 12.5%
8412 80 19 ---- Other u 12.5%
8412 80 20 --- Motors, spring operated excluding clock and u 12.5%
watch movements
8412 80 30 --- Wind turbine or engine u 12.5%
8412 80 90 --- Other u 12.5%
8412 90 - Parts:
8412 90 10 --- Of steam engines incorporating boilers kg. 12.5%
8412 90 20 --- Of other steam engines and other vapour kg. 12.5%
power units not incorporating boilers
8412 90 30 --- Of hydraulic engines and motors kg. 12.5%
8412 90 90 --- Other kg. 12.5%
8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A
MEASURING DEVICE; LIQUID ELEVATORS
- Pumps fitted or designed to be fitted with a
measuring device:
8413 11 -- Pumps for dispensing fuel or lubricants, of
the type used in filling stations or in garages:
8413 11 10 --- Hand pumps u 12.5%
--- Other :
8413 11 91 ---- Pumps for dispensing fuel u 12.5%
8413 11 99 ---- Other u 12.5%
8413 19 -- Other:
8413 19 10 --- Hand pumps u 12.5%
8413 19 90 --- Other u 12.5%
8413 20 00 - Hand pumps, other than those of sub-heading u 12.5%
8413 11 or 8413 19
8413 30 - Fuel, lubricating or cooling medium pumps for internal
combustion piston engines:
8413 30 10 --- Injection pumps for diesel engines u 12.5%
8413 30 20 --- Oil pump u 12.5%
8413 30 30 --- Water pump u 12.5%
8413 30 90 --- Other u 12.5%
8413 40 00 - Concrete pumps u 12.5%
8413 50 - Other reciprocating positive displacement
pumps:

(1) (2) (3) (4)
8413 50 10 --- Metering and dosing pumps u 12.5%
--- Primarily designed for handling water :
8413 50 21 ---- Deep tube well turbine pump u 12.5%
8413 50 29 ---- Other u 12.5%
8413 50 90 --- Other u 12.5%
8413 60 - Other rotary positive displacement pumps:
8413 60 10 --- Gear type pumps u 12.5%
8413 60 20 --- Screw type pumps u 12.5%
8413 60 90 --- Other u 12.5%
8413 70 - Other centrifugal pumps:
8413 70 10 --- Primarily designed to handle water u 12.5%
--- Other:
8413 70 91 ---- Single and multistage chemical process pumps u 12.5%
8413 70 92 ---- Horizontal split casing pumps u 12.5%
8413 70 93 ---- Horizontal self priming pumps u 12.5%
8413 70 94 ---- Vertical turbine driven pumps u 12.5%
8413 70 95 ---- Boiler feed pumps u 12.5%
8413 70 96 ---- Slurry pumps u 12.5%
8413 70 97 ---- Dredger pumps u 12.5%
8413 70 99 ---- Other u 12.5%
- Other pumps-liquid elevators:
8413 81 -- Pumps :
8413 81 10 --- Gas pumps u 12.5%
8413 81 20 --- Hydraulic ram u 12.5%
8413 81 30 --- Axial flow and mixed flow vertical pump u 12.5%
designed primarily for handling water
8413 81 90 --- Other u 12.5%
8413 82 00 -- Liquid elevators u 12.5%
- Parts:
8413 91 -- Of pumps:
8413 91 10 --- Of reciprocating pumps kg. 12.5%
8413 91 20 --- Of centrifugal pumps kg. 12.5%
8413 91 30 --- Of deep well turbine pumps and of other kg. 12.5%
rotary pumps
8413 91 40 --- Of hand pump for handling water kg. 12.5%
8413 91 90 --- Other kg. 12.5%
8413 92 00 -- Of liquid elevators kg. 12.5%
8414 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND
FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN,
WHETHER OR NOT FITTED WITH FILTERS
8414 10 00 - Vacuum pumps u 12.5%
8414 20 - Hand or foot-operated air pumps :
8414 20 10 --- Bicycle pumps u 12.5%

(1) (2) (3) (4)
8414 20 20 --- Other hand pumps u 12.5%

8414 20 90 --- Other u 12.5%
8414 30 00 - Compressors of a kind used in refrigerating u 12.5%
equipment
8414 40 - Air compressors mounted on a wheeled
chassis for towing:
8414 40 10 --- Reciprocating air compressors u 12.5%
8414 40 20 --- Centrifugal air compressors u 12.5%
8414 40 30 --- Screw air compressors u 12.5%
8414 40 90 --- Other u 12.5%
- Fans :
8414 51 -- Table, floor, wall, window, ceiling or roof
fans, with a self-contained electric motor
of an output not exceeding 125 W:
8414 51 10 --- Table fans u 12.5%
8414 51 20 --- Ceiling fans u 12.5%
8414 51 30 --- Pedestal fans u 12.5%
8414 51 40 --- Railway carriage fans u 12.5%
8414 51 90 --- Other u 12.5%
8414 59 -- Other:
8414 59 10 --- Air circulator u 12.5%
8414 59 20 --- Blowers, portable u 12.5%
8414 59 30 --- Industrial fans and blowers u 12.5%
8414 59 90 --- Other u 12.5%
8414 60 00 - Hoods having a maximum horizontal side not u 12.5%
exceeding 120 cm
8414 80 - Other:
--- Gas compressors:
8414 80 11 ---- Of a kind used in air-conditioning equipment u 12.5%
8414 80 19 ---- Other u 12.5%
8414 80 20 --- Free-piston generators for gas turbine u 12.5%
8414 80 30 --- Turbo charger u 12.5%
8414 80 90 --- Other u 12.5%
8414 90 - Parts :
--- Of air or vacuum pumps and compressors:
8414 90 11 ---- Of gas compressors of a kind used in refrigerating kg. 12.5%
and air-conditioning appliances and machinery
8414 90 12 ---- Of bicycle pumps kg. 12.5%
8414 90 19 ---- Other kg. 12.5%
8414 90 20 --- Of free piston generators kg. 12.5%
8414 90 30 --- Of electric fans kg. 12.5%
8414 90 40 --- Of Industrial fans, blowers kg. 12.5%
8414 90 90 --- Other kg. 12.5%
8415 AIR-CONDITIONING MACHINES, COMPRISING A MOTOR-DRIVEN FAN

(1) (2) (3) (4)
AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY,
INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE
SEPARATELY REGULATED
8415 10 - Window or wall types, self-contained or
split system:
8415 10 10 --- Split system u 12.5%
8415 10 90 --- Other u 12.5%
8415 20 - Of a kind used for persons in motor vehicles :
8415 20 10 --- For buses u 12.5%
8415 20 90 --- Other u 12.5%
- Other:
8415 81 -- Incorporating a refrigerating unit and a valve
for reversal of the cooling or heat cycle
(reversible heat pumps):
8415 81 10 --- Split air-conditioner two tonnes and above u 12.5%
8415 81 90 --- Other u 12.5%
8415 82 -- Other, incorporating a refrigerating unit:
8415 82 90 --- Other u 12.5%
8415 83 -- Not incorporating a refrigerating unit :
8415 83 90 --- Other u 12.5%
8415 90 00 - Parts kg. 12.5%
8416 FURNACE BURNERS FOR LIQUID FUEL, FOR PULVERISED SOLID FUEL
OR FOR GAS; MECHANICAL STOKERS, INCLUDING THEIR MECHANICAL
GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES
8416 10 00 - Furnace burners for liquid fuel kg. 12.5%
8416 20 00 - Other furnace burners, including combination kg. 12.5%
burners
8416 30 00 - Mechanical stokers, mechanical grates, kg. 12.5%
mechanical ash dischargers and similar
appliances
8416 90 00 - Parts kg. 12.5%
8417 INDUSTRIAL OR LABORATORY FURNACES AND OVENS, INCLUDING
INCINERATORS, NON-ELECTRIC
8417 10 00 - Furnaces and ovens for the roasting, melting u 12.5%
or other heat-treatment of ores, pyrites or
of metals
8417 20 00 - Bakery ovens, including biscuit ovens u 12.5%
8417 80 - Other :
8417 80 10 --- For cement industry u 12.5%
8417 80 90 --- Other u 12.5%
8417 90 00 - Parts kg. 12.5%
8418 REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING

(1) (2) (3) (4)
EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR
CONDITIONING MACHINES OF HEADING 8415
8418 10 - Combined refrigerator-freezers, fitted with separate
external doors:
8418 10 10 --- Commercial type u 12.5%
8418 10 90 --- Other u 12.5%
- Refrigerators, household type:
8418 21 00 -- Compression-type u 12.5%
8418 29 00 -- Other u 12.5%
8418 30 - Freezers of the chest type, not
exceeding 800 l capacity:
8418 30 10 --- Commercial type electrical u 12.5%
8418 30 90 --- Other u 12.5%
8418 40 - Freezers of the upright type, not
exceeding 900 l capacity:
8418 40 10 --- Electrical u 12.5%
8418 40 90 --- Other u 12.5%
8418 50 00 - Other furniture (chests, cabinets, display counters, u 12.5%
show-cases and the like) for storage and display
incorporating refrigerating or freezing equipment
- Other refrigerating or freezing equipment;
heat pumps:
8418 61 00 - Heat pumps other than air-conditioning machines of u 12.5%
heading 8415.
8418 69 -- Other:
8418 69 10 --- Ice making machinery u 12.5%
8418 69 20 --- Water cooler u 12.5%
8418 69 30 --- Vending machine, other than automatic u 12.5%
vending machine
8418 69 40 --- Refrigeration equipment or devices specially u 12.5%
used in leather industries for manufacturing
of leather articles
8418 69 50 --- Refrigerated farm tanks, industrial ice u 12.5%
cream freezer
8418 69 90 --- Other u 12.5%
- Parts:
8418 91 00 -- Furniture designed to receive refrigerating kg. 12.5%
or freezing equipment
8418 99 00 -- Other kg. 12.5%
8419 MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT
ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER
EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS
BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS

(1) (2) (3) (4)
HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING,
PASTEURISING, STEAMING , DRYING, EVAPORATING, VAPORISING,
CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A
KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE
WATER HEATERS, NON-ELECTRIC
- Instantaneous or storage water heaters,
non-electric:
8419 11 -- Instantaneous gas water heaters :
8419 11 10 --- Domestic type u 12.5%
8419 11 90 --- Other u 12.5%
8419 19 -- Other:
8419 19 10 --- Domestic type u 12.5%
8419 19 20 --- Other u 12.5%
8419 20 - Medical, surgical or laboratory sterilisers:
8419 20 10 --- Auto claves u 12.5%
8419 20 90 --- Other u 12.5%
- Dryers:
8419 31 00 -- For agricultural products u 12.5%
8419 32 00 -- For wood, paper pulp, paper or paperboard u 12.5%
8419 39 00 -- Other u 12.5%
8419 40 - Distilling or rectifying plant:
8419 40 10 --- For petroleum refining u 12.5%
8419 40 20 --- Other distilling equipment u 12.5%
8419 40 90 --- Other u 12.5%
8419 50 - Heat exchange units:
8419 50 10 --- Shell and tube type u 12.5%
8419 50 20 --- Plate type u 12.5%
8419 50 30 --- Spiral type u 12.5%
8419 50 90 --- Other u 12.5%
8419 60 00 - Machinery for liquefying air or other gases u 12.5%
- Other machinery, plant and equipment:
8419 81 -- For making hot drinks or for cooking or
heating food:
8419 81 10 --- Friers u 12.5%
8419 81 20 --- Other kitchen machines u 12.5%
8419 81 90 --- Other u 12.5%
8419 89 -- Other:
8419 89 10 --- Pressure vessels, reactors, columns or u 12.5%
towers or chemical storage tanks
8419 89 20 --- Glass lined equipment u 12.5%
8419 89 30 --- Auto claves other than for cooking or u 12.5%
heating food, not elsewhere specified or
included
8419 89 40 --- Cooling towers and similar plants for direct u 12.5%

(1) (2) (3) (4)
cooling (without a separating wall) by means
of recirculated water
8419 89 50 --- Pasteurizers u 12.5%
8419 89 60 --- Plant growth chambers and rooms and tissue u 12.5%
culture chambers and rooms having
temperature, humidity or light control
8419 89 70 --- Apparatus for rapid heating of semi- u 12.5%
conductor devices; apparatus for chemical
or physical vapour deposition on semi-
conductor wafers; apparatus for chemical
vapour deposition on LCD substratus
8419 89 80 --- Vacuum-vapour plant for deposition of metals u 12.5%
8419 89 90 --- Other u 12.5%
8419 90 - Parts:
8419 90 10 --- Parts of instantaneous or storage water kg. 12.5%
heaters (domestic type)
8419 90 90 --- Other kg. 12.5%
8420 CALENDERING OR OTHER ROLLING MACHINES, OTHER THAN FOR
METALS OR GLASS, AND CYLINDERS THEREFOR
8420 10 00 - Calendering or other rolling machines u 12.5%
- Parts:
8420 91 00 -- Cylinders kg. 12.5%
8420 99 00 -- Other kg. 12.5%
8421 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR
PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES
-Centrifuges, including centrifugal dryers:
8421 11 00 --Cream separators u 12.5%
8421 12 00 --Clothes-dryers u 12.5%
8421 19 --Other:
8421 19 10 ---Bowl centrifuges u 12.5%
8421 19 20 ---Basket centrifuges u 12.5%
8421 19 30 ---Continuous automatic centrifuges u 12.5%
8421 19 40 ---Self cleaning centrifuges u 12.5%
8421 19 50 ---Decanter centrifuges horizontal bowl u 12.5%
8421 19 60 ---Screw conveyor centrifuges u 12.5%
---Other :
8421 19 91 ----For chemical industries u 12.5%
8421 19 99 ----Other u 12.5%
-Filtering or purifying machinery and
apparatus for liquids:
8421 21 -- For filtering or purifying water :
8421 21 10 --- Ion exchanger plant or apparatus u 12.5%
8421 21 20 --- Household type filters u 12.5%

(1) (2) (3) (4)
8421 21 90 --- Other u 12.5%
8421 22 00 -- For filtering or purifying beverages other u 12.5%
than water
8421 23 00 -- Oil or petrol-filters for internal combustion u 12.5%
engines
8421 29 00 -- Other u 12.5%
- Filtering or purifying machinery and
apparatus for gases:
8421 31 00 -- Intake air filters for internal combustion u 12.5%
engines
8421 39 -- Other:
8421 39 10 --- Air separators to be employed in the u 12.5%
processing, smelting or refining of minerals,
ores or metals; air strippers
8421 39 20 --- Air purifiers or cleaners u 12.5%
8421 39 90 --- Other u 12.5%
- Parts:
8421 91 00 -- Of centrifuges, including centrifugal dryers u 12.5%
8421 99 00 -- Other u 12.5%
8422 DISH WASHING MACHINES; MACHINERY FOR CLEANING OR DRYING
BOTTLES OR OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING,
SEALING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER
CONTAINERS; MACHINERY FOR CAPSULING BOTTLES, JARS, TUBES
AND SIMILAR CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY
(INCLUDING HEAT-SHRINK WRAPPING MACHINERY); MACHINERY FOR
AERATING BEVERAGES
- Dish washing machines:
8422 11 00 -- Of the household type u 12.5%
8422 19 00 -- Other u 12.5%
8422 20 00 - Machinery for cleaning or drying bottles u 12.5%
or other containers
8422 30 00 - Machinery for filling, closing, sealing or kg. 12.5%
labelling bottles, cans, boxes, bags or other
containers; machinery for capsuling bottles,
jars, tubes and similar containers; machinery
for aerating beverages
8422 40 00 - Other packing or wrapping machinery kg. 12.5%
(including heat-shrink wrapping machinery)
8422 90 - Parts:
8422 90 10 --- Of machinery for cleaning or drying bottles kg. 12.5%
or other containers
8422 90 20 --- Of dish washing machines of household type kg. 12.5%
8422 90 90 --- Of other machinery kg. 12.5%

(1) (2) (3) (4)
8423 WEIGHING MACHINERY (EXCLUDING BALANCES OF A SENSITIVITY OF
5 CENTIGRAMS OR BETTER), INCLUDING WEIGHT OPERATED COUNTING
OR CHECKING MACHINES; WEIGHING MACHINE WEIGHTS OF ALL KINDS
8423 10 00 - Personal weighing machines, including baby u 12.5%
scales; household scales
8423 20 00 - Scales for continuous weighing of goods u 12.5%
on conveyors
8423 30 00 - Constant weight scales and scales for u 12.5%
discharging a predetermined weight of
material into a bag or container, including
hopper scales
- Other weighing machinery:
8423 81 -- Having a maximum weighing capacity
not exceeding 30 kg :
8423 81 10 --- Beam scale u 12.5%
8423 81 90 --- Other u 12.5%
8423 82 -- Having a maximum weighing capacity
exceeding 30 kg but not exceeding 5,000 kg:
8423 82 10 --- Beam scale u 12.5%
8423 82 90 --- Other u 12.5%
8423 89 00 -- Other u 12.5%
8423 90 - Weighing machine weights of all kinds;
parts of weighing machinery:
8423 90 10 --- Weighing machine weights of all kinds kg. 12.5%
8423 90 20 --- Parts of weighing machinery kg. 12.5%
8424 MECHANICAL APPLIANCES (WHETHER OR NOT HAND-OPERATED) FOR
PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE
EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND
SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND
SIMILAR JET PROJECTING MACHINES
8424 10 00 - Fire extinguishers, whether or not charged u 12.5%
8424 20 00 - Spray guns and similar appliances u 12.5%
8424 30 00 - Steam or sand blasting machines and u 12.5%
similar jet projecting machines
- Other appliances:
8424 81 00 -- Agricultural or horticultural u Nil
8424 89 -- Other:
8424 89 10 --- Painting equipment, including electrostatic u 12.5%
phosphating and powder coating equipment
8424 89 20 --- Industrial bellows u 12.5%
8424 89 90 --- Other u 12.5%
8424 90 00 - Parts kg. 12.5%
8425 PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS; WINCHES

(1) (2) (3) (4)
AND CAPSTANS; JACKS
- Pulley tackles and hoists other than skip
hoists or hoists of a kind used for raising
vehicles:
8425 11 -- Powered by electric motor:
8425 11 10 --- Hoists u 12.5%
8425 11 20 --- Pulley tackle u 12.5%
8425 19 -- Other :
8425 19 10 --- Hoists machine u 12.5%
8425 19 20 --- Pulley tackle u 12.5%
- Winches; capstans:
8425 31 00 -- Powered by electric motor u 12.5%
8425 39 00 -- Other u 12.5%
- Jacks; hoists of a kind used for raising
vehicles:
8425 41 00 -- Built-in jacking system of a type used in u 12.5%
garages
8425 42 00 -- Other jacks and hoists, hydraulic u 12.5%
8425 49 00 -- Other u 12.5%
8426 SHIPS DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING
FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A
CRANE
- Overhead travelling cranes, transporter cranes, gantry
cranes, bridge cranes, mobile lifting frames and straddle
carriers:
8426 11 00 -- Overhead travelling cranes on fixed support u 12.5%
8426 12 00 -- Mobile lifting frames on tyres and straddle u 12.5%
carriers
8426 19 00 -- Other u 12.5%
8426 20 00 - Tower cranes u 12.5%
8426 30 00 - Portal or pedestal jib cranes u 12.5%
- Other machinery, self-propelled:
8426 41 00 -- On tyres u 12.5%
8426 49 00 -- Other u 12.5%
- Other machinery :
8426 91 00 -- Designed for mounting on road vehicles u 12.5%
8426 99 -- Other:
8426 99 10 --- Ropeway and telphers u 12.5%
8426 99 90 --- Other u 12.5%
8427 FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING
OR HANDLING EQUIPMENT
8427 10 00 - Self-propelled trucks powered by an electric u 12.5%
motor

(1) (2) (3) (4)
8427 20 00 - Other self-propelled trucks u 12.5%
8427 90 00 - Other trucks u 12.5%
8428 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR
EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS)
8428 10 - Lifts and skip hoists:
--- Lifts:
8428 10 11 ---- Lifts of a kind used in buildings u 12.5%
8428 10 19 ---- Other u 12.5%
8428 10 20 --- Skip hoists u 12.5%
8428 20 - Pneumatic elevators and conveyors:
--- Conveyors:
8428 20 11 ---- Belt conveyors u 12.5%
8428 20 19 ---- Other u 12.5%
8428 20 20 --- Pneumatic elevators u 12.5%
- Other continuous-action elevators and conveyors, for
goods or materials:
8428 31 00 -- Specially designed for underground use u 12.5%
8428 32 00 -- Other, bucket type u 12.5%
8428 33 00 -- Other, belt type u 12.5%
8428 39 00 -- Other u 12.5%
8428 40 00 - Escalators and moving walkways u 12.5%
8428 60 00 - Teleferics, chair-lifts, ski-raglines, traction u 12.5%
mechanisms for funiculars
8428 90 - Other machinery :
8428 90 10 --- For coal handling u 12.5%
8428 90 20 --- For ash handling u 12.5%
8428 90 90 --- Other u 12.5%
8429 SELF-PROPELLED BULLDOZERS, ANGLEDOZERS, GRADERS, LEVELLERS,
SCRAPERS, MECHANICAL SHOVELS, EXCAVATORS, SHOVEL LOADERS,
TAMPING MACHINES AND ROAD ROLLERS
- Bulldozers and angledozers :
8429 11 -- Track laying :
8429 11 10 --- Angledozers u 12.5%
8429 11 20 --- Bulldozers u 12.5%
8429 19 -- Other:
8429 19 10 --- Angledozers u 12.5%
8429 19 20 --- Bulldozers u 12.5%
8429 20 00 - Graders and levellers u 12.5%
8429 30 00 - Scrappers u 12.5%
8429 40 - Tamping machines and road rollers :
8429 40 10 --- Road rollers up to 5 tons capacity u 12.5%
8429 40 20 --- Road rollers above 5 tons capacity u 12.5%
8429 40 30 --- Tamping machines u 12.5%

(1) (2) (3) (4)
- Mechanical shovels, excavators and shovel
loaders:
8429 51 00 -- Front-end shovel loaders u 12.5%
8429 52 00 -- Machinery with a 360 degrees revolving u 12.5%
superstructure
8429 59 00 -- Other u 12.5%
8430 OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING,
TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR
EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS;
SNOW-PLOUGHS AND SNOW-BLOWERS
8430 10 - Pile-drivers and pile-extractors:
8430 10 10 --- Pile-drivers u 12.5%
8430 10 20 --- Pile-extractors u 12.5%
8430 20 00 - Snow-ploughs and snow-blowers u 12.5%
- Coal or rock cutters and tunneling machinery:
8430 31 -- Self-propelled:
8430 31 10 --- Coal cutters u 12.5%
8430 31 20 --- Tunneling machinery u 12.5%
8430 31 90 --- Other u 12.5%
8430 39 00 -- Other u 12.5%
- Other boring or sinking machinery:
8430 41 -- Self-propelled:
8430 41 10 --- Tube well drilling and core drilling machinery u 12.5%
8430 41 20 --- Petroleum and gas well drilling machinery u 12.5%
8430 41 30 --- Rock drilling machinery u 12.5%
8430 41 90 --- Other u 12.5%
8430 49 00 -- Other u 12.5%
8430 50 - Other machinery, self-propelled:
8430 50 10 --- Mining machinery (excluding coal mining) u 12.5%
8430 50 90 --- Other u 12.5%
- Other machinery, not self-propelled:
8430 61 00 -- Tamping or compacting machinery u 12.5%
8430 69 00 -- Other u 12.5%
8431 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE
MACHINERY OF HEADINGS 8425 TO 8430
8431 10 - Of machinery of heading 8425 :
8431 10 10 --- Of pulley tackle and hoists, other than ship kg. 12.5%
hoists, winches or capstans
8431 10 90 --- Other kg. 12.5%
8431 20 - Of machinery of heading 8427 :
8431 20 10 --- Of fork lift trucks kg. 12.5%
8431 20 90 --- Other kg. 12.5%
- Of machinery of heading 8428:
8431 31 00 -- Of lifts, skip hoists or escalators kg. 12.5%

(1) (2) (3) (4)
8431 39 -- Other :
8431 39 10 --- Of elevators, conveyors and moving kg. 12.5%
equipments
8431 39 90 --- Other kg. 12.5%
- Of machinery of heading 8426, 8429 or
8430 :
8431 41 00 -- Buckets, shovels, grabs and grips kg. 12.5%
8431 42 00 -- Bulldozers or angledozer blades kg. 12.5%
8431 43 -- Parts of boring or sinking machinery of
sub-heading 8430 41 or 8430 49:
8431 43 10 --- Of boring or sinking machinery, self-propelled kg. 12.5%
8431 43 90 --- Other kg. 12.5%
8431 49 -- Other :
8431 49 10 --- Of road rollers, mechanically propelled kg. 12.5%
8431 49 20 --- Of ships derricks and cranes kg. 12.5%
8431 49 30 --- Of other excavating, levelling, tamping or kg. 12.5%
excavating machinery for earth, mineral or
ores
8431 49 40 --- Of pile driver, snow plough, not self-propelled kg. 12.5%
8431 49 90 --- Other kg. 12.5%
8432 AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL
PREPARATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS
8432 10 - Ploughs:
8432 10 10 --- Disc ploughs u Nil
8432 10 20 --- Other tractor ploughs u Nil
8432 10 90 --- Other u Nil
- Harrows, scarifiers, cultivators, weeders
and hoes:
8432 21 00 -- Disc harrows u Nil
8432 29 -- Other:
8432 29 10 --- Rotary hoes u Nil
8432 29 90 --- Other u Nil
8432 30 00 - Seeders, planters and transplanters u Nil
8432 40 00 - Manure spreaders and fertiliser distributors u Nil
8432 80 - Other machinery:
8432 80 10 --- Lawn or sports ground rollers u Nil
8432 80 20 --- Rotary tiller u Nil
8432 80 90 --- Other u Nil
8432 90 - Parts:
8432 90 10 --- Parts of agricultural machinery falling within u Nil
headings 8432 10, 8432 21, 8432 29,
8432 30 and 8432 40
8432 90 90 --- Other u Nil
8433 HARVESTING OR THRESHING MACHINERY, INCLUDING STRAW OR

(1) (2) (3) (4)
FODDER BALERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING,
SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE,
OTHER THAN MACHINERY OF HEADING 8437
- Mowers for lawns, parks or sports-grounds:
8433 11 -- Powered with the cutting device rotating
in a horizontal plane:
8433 11 10 --- Powered with 3 HP or more u Nil
8433 11 90 --- Other u Nil
8433 19 -- Other:
8433 19 10 --- Non-powered mowers, having width of u Nil
75 cm or more
8433 19 90 --- Other u Nil
8433 20 00 - Other mowers, including cutter bars for u Nil
tractor mounting
8433 30 00 - Other haymaking machinery u Nil
8433 40 00 - Straw or fodder balers, including pick-up balers u Nil
- Other harvesting machinery; threshing
machinery:
8433 51 00 -- Combine harvester-threshers u Nil
8433 52 00 -- Other threshing machinery u Nil
8433 53 00 -- Root or tuber harvesting machines u Nil
8433 59 00 -- Other u Nil
8433 60 - Machines for cleaning, sorting or grading
eggs, fruit or other agricultural produce:
8433 60 10 --- Machines for cleaning u Nil
8433 60 20 --- Machines for sorting or grading u Nil
8433 90 00 - Parts kg. Nil
8434 MILKING MACHINES AND DAIRY MACHINERY
8434 10 00 - Milking machines u 12.5%
8434 20 00 - Dairy machinery u 12.5%
8434 90 - Parts :
8434 90 10 --- Of milking machinery kg. 12.5%
8434 90 20 --- Of dairy machinery kg. 12.5%
8435 P RESSES , CRUSHERS AND SIMILAR MACHINERY USED IN THE
MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES
8435 10 00 - Machinery u 12.5%
8435 90 00 - Parts kg. 12.5%
8436 OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, POULTRY-KEEPING
OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED
WITH MECHANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS
AND BROODERS
8436 10 00 - Machinery for preparing animal feeding stuffs u Nil
- Poultry-keeping machinery; poultry incubators
and brooders:

(1) (2) (3) (4)
8436 21 00 -- Poultry incubators and brooders u Nil
8436 29 00 -- Other u Nil
8436 80 10 --- Germination plant fitted with mechanical and u Nil
thermal equipment
8436 80 90 --- Other u Nil
- Parts:
8436 91 00 -- Of poultry-keeping machinery or poultry kg. Nil
incubators and brooders
8436 99 00 -- Other kg. Nil
8437 MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR
DRIED LEGUMINOUS VEGETABLES; MACHINERY USED IN THE MILLING
INDUSTRY OR FOR THE WORKING OF CEREALS OR DRIED LEGUMINOUS
VEGETABLES, OTHER THAN FARM-TYPE MACHINERY
8437 10 00 - Machines for cleaning, sorting or grading u Nil
seed, grain or dried leguminous vegetables
8437 80 10 --- Flour mill machinery u Nil
8437 80 20 --- Rice mill machinery u Nil
8437 80 90 --- Other u Nil
8437 90 - Parts :
8437 90 10 --- Of flour mill machinery kg. Nil
8437 90 20 --- Of rice mill machinery kg. Nil
8437 90 90 --- Other kg. Nil
8438 MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS
CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF
FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR
PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS
8438 10 - Bakery machinery and machinery for the
manufacture of macaroni, spaghetti or
similar products:
8438 10 10 --- Bakery machinery u 12.5%
8438 10 20 --- Machinery for manufacture of macaroni or u 12.5%
spaghetti or similar products
8438 20 00 - Machinery for the manufacture of confec- u 12.5%
tionery, cocoa or chocolate
8438 30 - Machinery for sugar manufacture:
8438 30 10 --- Sugarcane crushers u 12.5%
8438 30 90 --- Other u 12.5%
8438 40 00 - Brewery machinery u 12.5%
8438 50 00 - Machinery for the preparation of meat u 12.5%
or poultry
8438 60 00 - Machinery for the preparation of fruits, nuts u 12.5%
or vegetables

(1) (2) (3) (4)
8438 80 10 --- Auxiliary equipment for extrusion cooking u 12.5%
plant
8438 80 20 --- For production of soya milk or other soya u 12.5%
products (other than soya oil)
8438 80 30 --- Diffusing machines (diffusers) u 12.5%
8438 80 40 --- Tea leaf rolling or cutting machine u 12.5%
8438 80 90 --- Other u 12.5%
8438 90 - Parts:
8438 90 10 --- Of sugar manufacturing machinery kg. 12.5%
8438 90 90 --- Of other machinery kg. 12.5%
8439 MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL
OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD
8439 10 00 - Machinery for making pulp of fibrous u 12.5%
cellulosic material
8439 20 00 - Machinery for making paper or paperboard u 12.5%
8439 30 - Machinery for finishing paper or paperboard:
8439 30 10 --- Paper laminating machine u 12.5%
8439 30 90 --- Other u 12.5%
- Parts:
8439 91 00 -- Of machinery for making pulp of fibrous kg. 12.5%
cellulosic material
8439 99 00 -- Other kg. 12.5%
8440 BOOK-BINDING MACHINERY, INCLUDING
BOOK-SEWING MACHINES
8440 10 - Machinery:
8440 10 10 --- Wire stitching machinery, single headed u 12.5%
8440 10 90 --- Other u 12.5%
8440 90 00 - Parts kg. 12.5%
8441 O THER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR
PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS
8441 10 - Cutting machines:
8441 10 10 --- Paper cutting machines, excluding machines u 12.5%
with devices such as automatic programme
cutting or three knife trimmers
8441 10 90 --- Other u 12.5%
8441 20 00 - Machines for making bags, sacks or envelopes u 12.5%
8441 30 00 - Machines for making cartons, boxes, cases, u 12.5%
tubes, drums or similar containers, other
than by moulding
8441 40 00 - Machines for moulding articles in paper pulp, u 12.5%
paper or paperboard
8441 80 00 - Other machinery u 12.5%
8441 90 00 - Parts kg. 12.5%

(1) (2) (3) (4)
8442 MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE
MACHINE-TOOLS OF HEADINGS 8456 TO 8465), FOR PREPARING
OR MAKING PLATES, PRINTING COMPONENTS; PLATES, CYLINDERS
AND OTHER PRINTING COMPONENTS; PLATES, CYLINDERS AND
LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR
EXAMPLE, PLANED, GRAINED OR POLISHED)
8442 30 - Machinery, apparatus and equipment:
8442 30 10 --- Brass rules u 12.5%
8442 30 20 --- Chases u 12.5%
8442 30 90 --- Other u 12.5%
8442 40 00 - Parts of the foregoing machinery, apparatus kg. 12.5%
or equipment
8442 50 - Platees, cylinders and other printing components; plates,
cylinders and lithographic stones, prepared for printing
purposes (for example, planed, grainted or polished):
8442 50 10 --- Plates and cylinders kg. 12.5%
8442 50 20 --- Lithographic plates kg. 12.5%
--- Plate, cylinder and lithographic

stones prepared for printing purposes:
8442 50 31 ---- Plate and cylinder for textile printing machine kg. 12.5%
8442 50 39 ---- Other kg. 12.5%
8442 50 40 --- Highly polished copper sheets for making blocks kg. 12.5%
8442 50 50 --- Highly polished zinc sheets for making process blocks kg. 12.5%
8442 50 90 --- Other kg. 12.5%
8443 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES,

CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442;
OTHER PRINTERS, COPYING MACHINES AND FACSIMILE MACHINES,
WHETHER OR NOT COMBINED; PARTS AND ACCESSORIES THEREOF
- Printing machinery used for printing by means of plates,
cylinders and other printing components of heading 8442;
8443 11 00 -- Offset printing machinery, reel fed u 12.5%
8443 12 00 -- Offset printing machinery,Sheet fed, office type u 12.5%


(1) (2) (3) (4)
(using sheets with one side not exceeding 22 cm and
the other side not exceeding 36 cm in the unfolded state)
8443 13 00 -- Other offset printing machinery u 12.5%
8443 14 00 -- Letterpress printing machinery, reel fed, excluding u 12.5%
flexographic printing
8443 15 00 -- Letterpress printing machinery, other than reel fed, u 12.5%
excluding flexographic printing
8443 16 00 -- Flexographic printing machinery u 12.5%
8443 17 00 -- Gravure printing machinery
8443 19 -- Other : u 12.5%
8443 19 10 -- Flat bed printing presses u 12.5%

8443 19 20 -- Platen printing presses u 12.5%
8443 19 30 -- Proof presses u 12.5%
-- Machinery for printing repetitive word or design or
colour :
8443 19 41 -- On cotton textile u 12.5%
8443 19 49 -- Other u 12.5%
8443 19 90 -- Other u 12.5%
8443 31 00 -- Machines which perform two or more of the functions u 12.5%
of printing, copying or facsimile transmission, capable
of connecting to an automatic data processing machine
or to a network
8443 32 -- Other, capable of connecting to an automatic data u 12.5%
processing machine or to a network :
8443 32 10 --- Line printer u 12.5%
8443 32 20 --- Dot matrix printer u 12.5%
8443 32 30 --- Letter quality daisy wheel printer u 12.5%
8443 32 40 --- Laser jet printer u 12.5%
8443 32 50 --- Ink jet printer u 12.5%
8443 32 60 --- Facsimile machine u 12.5%
8443 32 90 --- Other u 12.5%
8443 39 -- Other :
8443 39 10 --- Ink-jet printing machine u 12.5%
8443 39 20 --- Electrostatic photocopying apparatus operated by u 12.5%
reproducing the original image directly onto the copy
(direct process)
8443 39 30 --- Electrostatic photocopying apparatus operated by u 12.5%
reproducing the original image via an intermediate onto the
copy (indirect process)
8443 39 40 --- Other photocopying apparatus incorporating an optical u 12.5%
system
8443 39 50 --- Other photocopying apparatus of the contact type u 12.5%
8443 39 60 --- Thermo-copying apparatus u 12.5%

(1) (2) (3) (4)
8443 39 70 --- Facsimile machine not capable of getting connected to u 12.5%
automatic data processing machine
8443 39 90 --- Other
- Parts and accessories :
8443 91 00 -- Parts and accessories of printing machinery used for kg 12.5%
printing by means of plates, cylinders and other printing
components
of heading 8442
8443 99 -- Other :
8443 99 10 --- Automatic document feeders of copying machines kg 12.5%
8443 99 20 --- Paper feeders of copying machines kg 12.5%
8443 99 30 --- Sorters of copying machines kg 12.5%
8443 99 40 --- Other parts of copying machine kg 12.5%
-- Parts and accessories of goods of sub-heading 8443
31, 8443 32
8443 99 51 --- Ink cartridges, with print head assembly kg 12.5%
8443 99 52 --- Ink cartridges, without print head assembly u 12.5%
8443 99 53 --- Ink spray nozzle u 12.5%
8443 99 59 --- Other kg 12.5%
8443 99 60 --- Parts and accessories of goods of sub-heading 8443 39 kg 12.5%
8443 99 90 --- Other
8444 MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR CUTTING
MAN-MADE TEXTILE MATERIALS
8444 00 - Machines for extruding, drawing, texturing or cutting
man-made textile materials:
8444 00 10 --- Machines for extruding man-made textile u 12.5%
materials
8444 00 90 --- Other u 12.5%
8445 MACHINES FOR PREPARING TEXTILE FIBRES; SPINNING, DOUBLING
OR TWISTING MACHINES AND OTHER MACHINERY FOR PRODUCING
TEXTILE YARNS; TEXTILE REELING OR WINDING (INCLUDING WEFT-
WINDING) MACHINES AND MACHINES FOR PREPARING TEXTILE YARNS
FOR USE ON THE MACHINES OF HEADING8446 OR 8447
- Machines for preparing textile fibres:
8445 11 -- Carding machines :
8445 11 10 --- Cotton carding machines u 12.5%
8445 11 90 --- Other u 12.5%
8445 12 -- Combing machines:

8445 12 10 --- Cotton combing machines u 12.5%
8445 12 90 --- Other u 12.5%


(1) (2) (3) (4)
8445 13 00 -- Drawing or roving machines u 12.5%

8445 19 -- Other:
8445 19 10 --- Cotton processing machines (including u 12.5%
cotton ginning machine)
8445 19 20 --- Jute fibre processing machines u 12.5%
8445 19 30 --- Regenerated fibres and synthetic fibres u 12.5%
processing machines
8445 19 40 --- Silk processing machines u 12.5%
8445 19 50 --- Wool processing machines u 12.5%
8445 19 60 --- Blowroom machines u 12.5%
8445 19 90 --- Other u 12.5%
8445 20 - Textile spinning machines :
--- Cotton spinning machines :
8445 20 11 ---- Drawing frames u 12.5%
8445 20 12 ---- Intermediate frames u 12.5%
8445 20 13 ---- Ring frames u 12.5%
8445 20 14 ---- Roving frames u 12.5%
8445 20 19 ---- Other u 12.5%
8445 20 20 --- Jute fibres spinning machines u 12.5%
8445 20 30 --- Regenerated fibres and synthetic fibres u 12.5%
spinning machines
8445 20 40 --- Silk fibres spinning machines u 12.5%
8445 20 50 --- Wool spinning machines u 12.5%
8445 20 90 --- Other u 12.5%
8445 30 - Textile doubling or twisting machines :
--- Cotton fibre doubling or twisting machines :
8445 30 11 ---- Doubling frames u 12.5%
8445 30 19 ---- Other u 12.5%
8445 30 20 --- Jute fibre doubling or twisting machines u 12.5%
8445 30 30 --- Regenerated fibre and synthetic fibre yarn u 12.5%
doubling or twisting machines
8445 30 40 --- Silk fibre doubling or twisting machines u 12.5%
8445 30 50 --- Wool fibre doubling or twisting machines u 12.5%
8445 30 90 --- Other fibre doubling or twisting machines u 12.5%
8445 40 - Textile winding (including weft-winding)
or reeling machines:
8445 40 10 --- Cotton fibre winding (including weft-winding) u 12.5%
or reeling machines, automatic or otherwise
8445 40 20 --- Jute fibre reeling (including weft-winding) u 12.5%
machines
8445 40 30 --- Regenerated fibres yarn and synthetic fibres u 12.5%
yarn reeling (including weft-winding)
machines

(1) (2) (3) (4)
8445 40 40 --- Silk fibre reeling (including weft-winding) u 12.5%
machines
8445 40 50 --- Wool fibre reeling (including weft-winding) u 12.5%
machines
8445 40 90 --- Other u 12.5%
8445 90 00 - Other u 12.5%
8446 WEAVING MACHINES (LOOMS)
8446 10 - For weaving fabrics of a width not exceeding
30 cm:
--- Cotton weaving machines :
8446 10 11 ---- Automatic, powerloom u 12.5%
8446 10 12 ---- Plain, powerloom u 12.5%
8446 10 19 ---- Other u 12.5%
8446 10 90 --- Other u 12.5%
- For weaving fabrics of a width not exceeding
30 cm, shuttle type:
8446 21 -- Power looms:
8446 21 10 --- Cotton weaving machines, automatic u 12.5%
8446 21 90 --- Other u 12.5%
8446 29 -- Other :
8446 29 10 --- Cotton weaving machines u 12.5%
8446 29 90 --- Other u 12.5%
8446 30 - For weaving fabrics of a width exceeding
30 cm, shuttleless type:
--- Cotton weaving machines :
8446 30 11 ---- Automatic, powerloom u 12.5%
8446 30 12 ---- Plain, powerloom u 12.5%
8446 30 19 ---- Other u 12.5%
8446 30 90 --- Other u 12.5%
8447 KNITTING MACHINES, STITCH-BONDING MACHINES AND MACHINES FOR
MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID
OR NET AND MACHINES FOR TUFTING
- Circular knitting machines :
8447 11 -- With cylinder diameter not exceeding 165 mm:
--- Wool knitting machines :
8447 11 11 ---- Hand knitting machines u 12.5%
8447 11 19 ---- Other u 12.5%
8447 11 20 --- Cotton hosiery machines u 12.5%
8447 11 90 --- Other u 12.5%
8447 12 -- With cylinder diameter exceeding 165 mm:
--- Wool knitting machines:
8447 12 11 ---- Hand knitting machines u 12.5%
8447 12 19 ---- Other u 12.5%

(1) (2) (3) (4)
8447 12 90 --- Other u 12.5%
8447 20 - Flat kniting machines; stitch-bonding
machines:
8447 20 10 --- Hand knitting machines for wool u 12.5%
8447 20 20 --- Other knitting machines for wool u 12.5%
8447 20 90 --- Other u 12.5%
8447 90 - Other:
8447 90 10 --- Machines for making of tulle and lace u 12.5%
8447 90 20 --- Machines for making embroidery u 12.5%
8447 90 30 --- Other u 12.5%
8448 AUXILIARY MACHINERY FOR USE WITH MACHINES OF HEADING 8444,
8445, 8446 OR 8447 (FOR EXAMPLE, DOBBIES, JACQUARDS,
AUTOMATIC STOP MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS
AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH
THE MACHINES OF THIS HEADING OR OF HEADING 8444,
8445, 8446
OR 8447 (FOR EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD
CLOTHING, COMBS, EXTRUDING NIPPLES, SHUTTLES, HEALDS AND
HEALD FRAMES, HOSIERY NEEDLES)
- Auxiliary machinery for machines of
heading 8444, 8445, 8446 or 8447:
8448 11 -- Dobbies and jacquards; card reducing, copying,
punching or assembling machines for use therewith:
8448 11 10 --- Jacquards and harness liner cards for cotton kg. 12.5%
textile machinery
8448 11 90 --- Other kg. 12.5%
8448 19 00 -- Other kg. 12.5%
8448 20 00 - Parts and accessories of machines of heading kg. 12.5%
8444 or of their auxiliary machinery
- Parts and accessories of machines of heading
8445 or of their auxiliary machinery:
8448 31 00 -- Card clothing kg. 12.5%
8448 32 -- Of machines for preparing textile fibres,
other than card clothing:
8448 32 10 --- For cotton processing machines kg. 12.5%
8448 32 20 --- For jute processing machines kg. 12.5%
8448 32 30 --- For silk and man-made (regenerated and kg. 12.5%
synthetic fibres processing machines)
8448 32 40 --- For wool processing machines kg. 12.5%
8448 32 90 --- Other kg. 12.5%
8448 33 -- Spindles, spindle flyers, spinning rings and
ring travellers:
8448 33 10 --- For cotton spinning machines kg. 12.5%
8448 33 20 --- For jute spinning machines kg. 12.5%

(1) (2) (3) (4)
8448 33 30 --- For silk and man-made (regenerated and kg. 12.5%
synthetic) fibre spinning machines
8448 33 40 --- For wool spinning machines kg. 12.5%
8448 33 90 --- For other textile fibre spinning machines kg. 12.5%
8448 39 -- Other:
8448 39 10 --- Combs for cotton textile machinery kg. 12.5%
8448 39 20 --- Gills for gill boxes kg. 12.5%
8448 39 90 --- Other kg. 12.5%
- Parts and accessories of weaving machines
(looms) or of their auxiliary machinery :
8448 42 -- Reeds for looms, healds and heald-frames:
8448 42 10 --- Healds (excluding wire healds) and reeds for kg. 12.5%
cotton machinery
8448 42 20 --- Healds, wire kg. 12.5%
8448 42 90 --- Other kg. 12.5%
8448 49 -- Other:
8448 49 10 --- Parts of cotton weaving machinery kg. 12.5%
8448 49 20 --- Parts of jute weaving machinery kg. 12.5%
8448 49 30 --- Parts of silk and man-made fibres weaving kg. 12.5%
machinery
8448 49 40 --- Parts of wool weaving machinery kg. 12.5%
8448 49 50 --- Parts of other textile weaving machinery kg. 12.5%
8448 49 90 --- Other kg. 12.5%
- Parts and accessories of machines of heading
8447 or of their auxiliary machinery:
8448 51 -- Sinkers, needles and other articles used in
forming stitches:
8448 51 10 --- Of cotton hosiery machine kg. 12.5%
8448 51 20 --- Of wool knitting machines kg. 12.5%
8448 51 30 --- Of machines for tulle, lace kg. 12.5%
8448 51 90 --- Other kg. 12.5%
8448 59 00 -- Other kg. 12.5%
8449 MACHINERY FOR THE MANUFACTURE OR FINISHING OF FELT OR
NONWOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FOR
MAKING FELT HATS; BLOCKS FOR MAKING HATS
8449 00 - Machinery for the manufacture or finishing of felt or
nonwovens in the piece or in shapes, including machinery
for making felt hats; blocks for making hats:
8449 00 10 --- Machinery for manufacture or finishing of kg. 12.5%
felt in piece or in shapes (including felt
hat-making machines and hat making blocks)
8449 00 90 --- Other kg. 12.5%
8450 HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES, INCLUDING

(1) (2) (3) (4)
MACHINES WHICH BOTH WASH AND DRY
- Machines, each of a dry linen capacity not exceeding 10
kg:
8450 11 00 -- Fully-automatic machines u 12.5%
8450 12 00 -- Other machines, with built-in centrifugal drier u 12.5%
8450 19 00 -- Other u 12.5%
8450 20 00 - Machines, each of a dry linen capacity u 12.5%
exceeding 10 kg
8450 90 - Parts:
8450 90 10 --- Parts of household type machines kg. 12.5%
8450 90 90 --- Other kg. 12.5%
8451 MACHINERY (OTHER THAN MACHINES OF HEADING 8450) FOR
WASHING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING
FUSING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING
OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE
ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE
FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR
COVERINGS SUCH AS LINOLEUM; MACHINES FOR REELING, UNREELING,
FOLDING, CUTTING OR PINKING TEXTILE FABRICS
8451 10 - Dry-cleaning machines:
8451 10 10 --- Dry-cleaning machines for cotton textile u 12.5%
8451 10 90 --- Other u 12.5%
- Drying machines:
8451 21 00 -- Each of a dry linen capacity not exceeding u 12.5%
10 kg
8451 29 00 -- Other u 12.5%
8451 30 - Ironing machines and presses (including
fusing presses):
8451 30 10 --- Hand ironing press u 12.5%
8451 30 90 --- Other u 12.5%
8451 40 - Washing, bleaching or dyeing machines:
--- Bleaching machine:
8451 40 11 ---- For cotton textile u 12.5%
8451 40 19 ---- Other u 12.5%
--- Dyeing machines:
8451 40 29 ---- For other textile u 12.5%
--- Other:
8451 40 91 ---- For washing and cleaning for woollen textile u 12.5%
8451 40 99 ---- Other u 12.5%
8451 50 00 - Machines for reeling, unreeling, folding, u 12.5%
cutting or pinking textile fabrics

(1) (2) (3) (4)
--- Sizing and dressing machines:
8451 80 19 ---- Other u 12.5%
--- Finishing machines:
8451 80 21 ---- For coating or impregnating yarn u 12.5%
or fabrics
8451 80 22 ---- Other finishing processes for cotton textile u 12.5%
8451 80 29 ---- Other u 12.5%
8451 80 90 --- Other u 12.5%
8451 90 00 - Parts kg. 12.5%
8452 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF
HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY
DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES
8452 10 - Sewing machines of the household type:
--- Complete, with stand or table:
8452 10 11 ---- With electronic controls or electric motors u 12.5%
8452 10 12 ---- Hand operated u 6%
8452 10 19 ---- Other u 12.5%
--- Without stand or table (heads):
8452 10 21 ---- With electronic controls or electric motors u 12.5%
8452 10 22 ---- Hand operated u 6%
8452 10 29 ---- Other u 12.5%
- Other sewing machines:
8452 21 -- Automatic units:
8452 21 10 --- Industrial sewing machines having a motor u 12.5%
of 150 watts capacity and above and having
a speed of 1,500 stitches per minute or
more
8452 21 20 --- Other with electronic controls or electric u 12.5%
motors
8452 21 90 --- Other u 12.5%
8452 29 00 -- Other u 12.5%
8452 30 - Sewing machine needles :
8452 30 10 --- For household type sewing machines kg. 6%
8452 30 90 --- Other kg. 6%
8452 90 - Furniture, bases and covers for sewing
machines and parts thereof:
--- Furniture, bases and covers for sewing
machines and parts thereof:
8452 90 11 --- Furniture, bases and covers kg. 6%
8452 90 19 --- Parts of furniture, bases and cover for kg. 6%
sewing machines:
- Other parts of sewing machines:
8452 90 91 --- Of household sewing machines kg. 6%

(1) (2) (3) (4)
8452 90 99 --- Other kg. 6%
8453 MACHINERY FOR PREPARING, TANNING OR WORKING HIDES, SKINS OR
LEATHER OR FOR MAKING OR REPAIRING FOOTWEAR OR OTHER ARTICLES
OF HIDES, SKINS OR LEATHER, OTHER THAN SEWING MACHINES
8453 10 00 - Machinery for preparing, tanning or working u 12.5%
hides, skins or leather
8453 20 00 - Machinery for making or repairing footwear u 12.5%
8453 80 00 - Other machinery u 12.5%
8453 90 - Parts :
8453 90 10 --- Of boot and shoe manufacturing machinery kg. 12.5%
8453 90 90 --- Other kg. 12.5%
8454 CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OF A
KIND USED IN METALLURGY OR IN METAL FOUNDRIES
8454 10 00 - Converters u 12.5%
8454 20 - Ingot moulds and ladles :
8454 20 10 --- Ladles u 12.5%
8454 20 20 --- Ingot moulds u 12.5%
8454 30 - Casting machines:
8454 30 10 --- Die-casting machines u 12.5%
8454 30 20 --- Continuous casting machines u 12.5%
8454 30 90 --- Other u 12.5%
8454 90 00 - Parts kg. 12.5%
8455 METAL-ROLLING MILLS AND ROLLS THEREFOR
8455 10 00 - Tube mills u 12.5%
- Other rolling mills:
8455 21 -- Hot or combination hot and cold:
8455 21 10 --- Hot u 12.5%
8455 21 20 --- Combination hot and cold u 12.5%
8455 22 00 -- Cold u 12.5%
8455 30 00 - Rolls for rolling mills u 12.5%
8455 90 00 - Other parts kg. 12.5%
8456 MACHINE-TOOLS FOR WORKING ANY MATERIAL BY REMOVAL OF
MATERIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRA-SONIC,
ELECTRO-DISCHARGE, ELECTRO-CHEMICAL, ELECTRON BEAM, IONIC-
BEAM OR PLASMA ARC PROCESSES; WATER-JET CUTTING MACHINES
8456 10 00 - Operated by laser or other light or photon u 12.5%
beam processes
8456 20 00 - Operated by ultrasonic processes u 12.5%
8456 30 00 - Operated by electro-discharge processes u 12.5%
8456 90 - Other:
8456 90 10 --- For dry-etching patterns on semi-conductor u 12.5%
materials
8456 90 20 --- Electro-chemical machines u 12.5%
8456 90 90 --- Other u 12.5%

(1) (2) (3) (4)
8457 MACHINING CENTRES, UNIT CONSTRUCTION MACHINES (SINGLE

STATION) AND MULTI-STATION TRANSFER MACHINES FOR WORKING
METAL
8457 10 - Machining centres:
8457 10 10 --- Horizontal u 12.5%
8457 10 20 --- Vertical u 12.5%
8457 20 - Unit construction machines (single station):
8457 20 10 --- Unit head boring u 12.5%
8457 20 20 --- Unit head drilling u 12.5%
8457 20 90 --- Other u 12.5%
8457 30 - Multi-station transfer machines:
8457 30 10 --- Rotary type u 12.5%
8457 30 20 --- In-line type u 12.5%
8457 30 90 --- Other u 12.5%
8458 LATHES (INCLUDING TURNING CENTRES) FOR REMOVING METAL
- Horizontal lathes:
8458 11 00 -- Numerically controlled u 12.5%
8458 19 -- Other:
--- Automatic, single spindle:
8458 19 11 ---- Horizontal bar, swiss type u 12.5%
8458 19 12 ---- Base sliding head type u 12.5%
8458 19 13 ---- Horizontal chucking u 12.5%
8458 19 19 ---- Other u 12.5%
8458 19 90 --- Other u 12.5%
- Other lathes:
8458 99 -- Other:
8458 99 10 --- Automatic, multi-spindle bar u 12.5%
8458 99 20 --- Automatic, multi-spindle chucking u 12.5%
--- Capstans, turrets, capstan and turret
combination, coping, multi tool and
production lathes:
8458 99 31 ---- Capstans lathes u 12.5%
8458 99 32 ---- Turrets lathes u 12.5%
8458 99 33 ---- Capstan and turret combination lathes u 12.5%
8458 99 34 ---- Copying lathes u 12.5%
8458 99 35 ---- Multi-tool and production lathes u 12.5%
--- Crankshaft, relieving, wheel and axle lathes:
8458 99 41 ---- Crankshaft lathes u 12.5%
8458 99 42 ---- Relieving lathes u 12.5%
8458 99 43 ---- Wheel and axle lathes u 12.5%
--- Centre lathes:
8458 99 51 ---- Tool-room type u 12.5%
8458 99 59 ---- Other u 12.5%

(1) (2) (3) (4)
8458 99 90 --- Other u 12.5%
8459 MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT HEAD MACHINES) FOR
DRILLING, BORING, MILLING, THREADING OR TAPPING BY REMOVING
METAL, OTHER THAN LATHES (INCLUDING TURNING CENTRES) OF
HEADING 8458
8459 10 00 - Way-type unit head machines u 12.5%
- Other drilling machines:
8459 29 -- Other:
8459 29 10 --- Bench and pillar u 12.5%
8459 29 20 --- Pillar or columns, multi-spindle u 12.5%
8459 29 30 --- Radial u 12.5%
8459 29 40 --- Deep hole u 12.5%
8459 29 50 --- Multi head drilling machines u 12.5%
8459 29 90 --- Other u 12.5%
- Other boring-milling machines:
8459 39 -- Other:
8459 39 10 --- Vertical turning or boring u 12.5%
8459 39 90 --- Other u 12.5%
8459 40 - Other boring machines :
8459 40 10 --- Jig boring machines horizontal u 12.5%
8459 40 20 --- Fine boring machines, horizontal u 12.5%
8459 40 30 --- Fine boring machines, vertical u 12.5%
8459 40 90 --- Other u 12.5%
- Milling machine, knee type:
8459 51 -- Numerically controlled:
8459 51 10 --- Horizontal u 12.5%
8459 51 20 --- Vertical u 12.5%
8459 51 30 --- Universal u 12.5%
8459 51 90 --- Other u 12.5%
8459 59 -- Other:
8459 59 10 --- Horizontal u 12.5%
8459 59 20 --- Vertical u 12.5%
8459 59 30 --- Universal u 12.5%
8459 59 40 --- Ram type u 12.5%
8459 59 50 --- Die-sinking or pantograph u 12.5%
8459 59 90 --- Other u 12.5%
- Other milling machines:
8459 61 -- Numerically controlled:
8459 61 10 --- Piano milling u 12.5%
8459 61 90 --- Other u 12.5%
8459 69 -- Other:
8459 69 10 --- Bed type, horizontal u 12.5%

(1) (2) (3) (4)
8459 69 20 --- Bed type, vertical u 12.5%
8459 69 30 --- Piano milling, single column u 12.5%
8459 69 40 --- Piano milling, double column u 12.5%
8459 69 90 --- Other u 12.5%
8459 70 - Other threading or tapping machines :
8459 70 10 --- Threading machines u 12.5%
8459 70 20 --- Tapping machines u 12.5%
8460 MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING,
LAPPING, POLISHING OR OTHERWISE FINISHING METAL, OR CERMETS
BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS,
OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING
MACHINES OF HEADING 8461
- Flat-surface grinding machines, in which the positioning
in any one axis can be set up to an accuracy of at least
0.01 mm:
8460 19 00 -- Other u 12.5%
- Other grinding machines, in which the positioning in any
one axis can be set up to an accuracy of at least 0.01 mm:
8460 29 -- Other:
8460 29 10 --- Cylindrical grinders u 12.5%
8460 29 20 --- Internal grinders u 12.5%
8460 29 30 --- Centreless grinders u 12.5%
8460 29 40 --- Profile grinders u 12.5%
8460 29 90 --- Other u 12.5%
- Sharpening (tool or cutter grinding)
machines:
8460 39 -- Other:
8460 39 10 --- Grinder, tool or cutter u 12.5%
8460 39 90 --- Other u 12.5%
8460 40 - Honing or lapping machines:
--- Honing machines:
8460 40 11 ---- Vertical, single spindle u 12.5%
8460 40 12 ---- Vertical, multi-spindle u 12.5%
8460 40 13 ---- Horizontal u 12.5%
8460 40 19 ---- Other u 12.5%
8460 40 20 --- Lapping machines u 12.5%
8460 90 - Other:
8460 90 10 --- Polishing and buffing machines u 12.5%
8460 90 90 --- Other u 12.5%
8461 MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR
CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING-OFF

(1) (2) (3) (4)
AND OTHER MACHINE TOOLS WORKING BY REMOVING METAL, OR

CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED
8461 20 - Shaping or slotting machines:
--- Shaping machines:
8461 20 11 ---- Die and punch shaping machines u 12.5%
8461 20 19 ---- Other u 12.5%
8461 20 20 --- Slotting machines u 12.5%
8461 30 - Broaching machines:
8461 30 10 --- Vertical u 12.5%
8461 30 20 --- Horizontal u 12.5%
8461 30 90 --- Other u 12.5%
8461 40 - Gear cutting, gear grinding or gear
finishing machines:
--- Gear cutting machines:
8461 40 11 ---- Bevel gear cutting u 12.5%
8461 40 12 ---- Gear cutting spiral bevel and /or hypoid u 12.5%
8461 40 13 ---- Gear slotter or planar formed cutter type u 12.5%
8461 40 14 ---- Gear milling formed disc cutter type u 12.5%
8461 40 19 ---- Other u 12.5%
--- Gear grinding or gear finishing machines :
8461 40 21 ---- Single or double wheel disc type gear grinder u 12.5%
8461 40 22 ---- Formed wheel gear grinder u 12.5%
8461 40 23 ---- Gear shaver u 12.5%
8461 40 24 ---- Gear tooth, rounding, chamfering or burring u 12.5%
8461 40 25 ---- Gear shaper, spur and helical u 12.5%
8461 40 26 ---- Gear hobber, spur and helical u 12.5%
8461 40 29 ---- Other u 12.5%
8461 50 - Sawing or cutting-off machines:
--- Sawing machines:
8461 50 11 ---- Band saw, horizontal u 12.5%
8461 50 12 ---- Band saw, vertical u 12.5%
8461 50 13 ---- Circular saw, cold u 12.5%
8461 50 14 ---- Circular saw, hot u 12.5%
8461 50 15 ---- Hack saw u 12.5%
8461 50 19 ---- Other u 12.5%
--- Cutting-off machines:
8461 50 21 ---- Abrasive wheel cutting-off machines u 12.5%
8461 50 29 ---- Other u 12.5%
8461 90 00 - Other u 12.5%
8462 MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY
FORGING, HAMMERING OR DIE-STAMPING; MACHINE-TOOLS (INCLUDING
P R E S S E S ) F O R W O R K I N G M E TA L B Y B E N D I N G , F O L D I N G ,
STRAIGHTENING, FLATTENING, SHEARING, PUNCHING OR NOTCHING;
PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED

(1) (2) (3) (4)
ABOVE
8462 10 - Forging or die-stamping machines (including presses) and
hammers:
--- Hammers:
8462 10 11 ---- Steam or air, single frame u 12.5%
8462 10 12 ---- Steam or air, double frame u 12.5%
8462 10 13 ---- Headers and upsetters u 12.5%
8462 10 14 ---- Double acting counter blow, air or steam u 12.5%
8462 10 19 ---- Other u 12.5%
8462 10 20 --- Forging machines u 12.5%
8462 10 30 --- Die stamping machines u 12.5%
- Bending, folding, straightening or flattening
machines (including presses):
8462 29 -- Other:
8462 29 10 --- Bending and straightening machines u 12.5%
8462 29 20 --- Press brakes u 12.5%
8462 29 30 --- Other rotary head and ram type u 12.5%
8462 29 90 --- Other u 12.5%
- Shearing machines (including presses), other
than combined punching and shearing
machines :
8462 39 -- Other:
8462 39 10 --- Plate and sheet shears (guillotine) u 12.5%
8462 39 20 --- Bar and angle shearing and cropping u 12.5%
8462 39 90 --- Other u 12.5%
- Punching or notching machines (including
presses), including combined punching and
shearing machines:
8462 49 -- Other:
8462 49 10 --- Punching machines (including turret) u 12.5%
8462 49 20 --- Combination of punching, shearing and u 12.5%
cropping machines
8462 49 30 --- Nibbling machines u 12.5%
8462 49 90 --- Other u 12.5%
- Other:
8462 91 -- Hydraulic presses:
8462 91 10 --- Hydraulic extension u 12.5%
8462 91 90 --- Other u 12.5%
8462 99 -- Other:
--- Pneumatic, inclinable and vertical presses:
8462 99 11 ---- Pneumatic presses u 12.5%

(1) (2) (3) (4)
8462 99 12 ---- Inclinable presses u 12.5%
8462 99 13 ---- Vertical gap of frame presses u 12.5%
8462 99 14 ---- Vertical straight presses u 12.5%
8462 99 15 ---- Vertical forging presses u 12.5%
8462 99 19 ---- Other u 12.5%
8462 99 20 --- Dieing or lobbing machine presses u 12.5%
8462 99 30 --- Transfer and multiple presses u 12.5%
8462 99 40 --- Horizontal presses u 12.5%
8462 99 50 --- Friction screw presses u 12.5%
8462 99 60 --- Knuckle joint presses u 12.5%
8462 99 70 --- Coining joint presses u 12.5%
8462 99 90 --- Other u 12.5%
8463 OTHER MACHINE-TOOLS FOR WORKING METAL,
OR CERMETS, WITHOUT REMOVING MATERIAL
8463 10 - Draw-benches for bars, tubes, profiles, wire
or the like:
8463 10 10 --- Wire and metal ribbon drawing machines u 12.5%
8463 10 20 --- Other wire making machines u 12.5%
8463 10 30 --- Tube drawing machines u 12.5%
8463 10 90 --- Other u 12.5%
8463 20 00 - Thread rolling machines u 12.5%
8463 30 - Machines for working wire :
8463 30 10 --- Wire grill or knitting machine u 12.5%
8463 30 20 --- Spring coiling u 12.5%
8463 30 30 --- Chain making u 12.5%
8463 30 40 --- Nail-making machine u 12.5%
8463 90 - Other:
8463 90 10 --- Riveting machines (excluding portable u 12.5%
hand operated machine)
8463 90 20 --- Strip profiling u 12.5%
8463 90 30 --- Seaming machine for example for cans u 12.5%
8463 90 90 --- Other u 12.5%
8464 MACHINE-TOOLS FOR WORKING STONE, CERAMICS, CONCRETE,
ASBESTOS-CEMENT OR LIKE MINERAL MATERIALS OR FOR COLD
WORKING GLASS
8464 10 - Sawing machine:
8464 10 10 --- Granite cutting machines or equipment u 12.5%
8464 10 90 --- Other u 12.5%
8464 20 00 - Grinding or polishing machines u 12.5%
8464 90 00 - Other u 12.5%
8465 MACHINE-TOOLS (INCLUDING MACHINES FOR NAILING, STAPLING,
GLUEING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD, CORK,
BONE, HARD RUBBER, HARD PLASTICS OR SIMILAR HARD MATERIALS
8465 10 00 - Machines which can carry out different types u 12.5%

(1) (2) (3) (4)
of machining operations without tool change
between such operations
- Other :
8465 91 00 -- Sawing machines u 12.5%
8465 92 00 -- Planing, milling or moulding (by cutting) u 12.5%
machines
8465 93 00 -- Grinding, sanding or polishing machines u 12.5%
8465 94 00 -- Bending or assembling machines u 12.5%
8465 95 00 -- Drilling or morticing machines u 12.5%
8465 96 00 -- Splitting, slicing or paring machines u 12.5%
8465 99 -- Other:
8465 99 10 --- Lathes u 12.5%
8465 99 90 --- Other u 12.5%
8466 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY
WITH THE MACHINES OF HEADINGS 8456 TO 8465, INCLUDING WORK
OR TOOL HOLDERS, SELF-OPENING DIEHEADS, DIVIDING HEADS AND
OTHER SPECIAL ATTACHMENTS FOR MACHINE-TOOLS; TOOL HOLDERS
FOR ANY TYPE OF TOOL, FOR WORKING IN THE HAND
8466 10 - Tool holders and self-opening dieheads:
8466 10 10 --- Tool holders u 12.5%
8466 10 20 --- Self-opening dieheads u 12.5%
8466 20 00 - Work holders u 12.5%
8466 30 - Dividing heads and other special attachments
for machine-tools:
8466 30 10 --- Chucks u 12.5%
8466 30 20 --- Jigs and fixtures u 12.5%
8466 30 90 --- Other u 12.5%
- Other:
8466 91 00 -- For machines of heading 8464 u 12.5%
8466 92 00 -- For machines of heading 8465 u 12.5%
8466 93 -- For machines of headings 8456 to 8461:
8466 93 10 --- Parts and accessories of machine tools, u 12.5%
for working metals
8466 93 90 --- Other u 12.5%
8466 94 00 -- For machines of heading 8462 or 8463 u 12.5%
8467 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR
WITH SELF-CONTAINED ELECTRIC OR NON-ELECTRIC MOTOR
- Pneumatic:
8467 11 -- Rotary type (including combined rotary
percussion):
8467 11 10 --- Drills u 12.5%
8467 11 20 --- Hammers u 12.5%
8467 11 90 --- Other u 12.5%
8467 19 00 -- Other u 12.5%

(1) (2) (3) (4)
- With self-contained electric motor:
8467 21 00 -- Drills of all kinds u 12.5%
8467 22 00 -- Saws u 12.5%
8467 29 00 -- Other u 12.5%
- Other tools:
8467 81 00 -- Chain saws u 12.5%
8467 89 -- Other:
8467 89 10 --- Compressed air grease guns, lubricators u 12.5%
and similar appliances
8467 89 20 --- Vibrators u 12.5%
8467 89 90 --- Other u 12.5%
- Parts:
8467 91 00 -- Of chain saws kg. 12.5%
8467 92 00 -- Of pneumatic tools kg. 12.5%
8467 99 00 -- Other kg. 12.5%
8468 MACHINERY AND APPARATUS FOR SOLDERING, BRAZING OR WELDING,
WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF
HEADING 8515; GAS-OPERATED SURFACE TEMPERING MACHINES AND
APPLIANCES
8468 10 00 - Hand-held blow pipes u 12.5%
8468 20 - Other gas-operated machinery and apparatus:
8468 20 10 --- Welding or cutting machines u 12.5%
8468 20 90 --- Other u 12.5%
8468 80 00 - Other machinery and apparatus u 12.5%
8468 90 00 - Parts kg. 12.5%
8469 TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8443; WORD-
PROCESSING MACHINES
8469 00 - Typewriters other than printers of heading 8443;
word-processing machines
8469 00 10 --- Word-processing machines u 12.5%
8469 00 20 --- Automatic typewriters u 12.5%
8469 00 30 --- Braille typewriters, electric u Nil
8469 00 40 --- Braille typewriters, non-electric u Nil
8469 00 90 --- Other typewriters, electric or non-electric u 12.5%
8470 CALCULATING MACHINES AND POCKET -SIZE DATA RECORDING,
REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING
FUNCTIONS; ACCOUNTING MACHINES, POSTAGE-FRANKING MACHINES,
TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING
A CALCULATING DEVICE; CASH REGISTERS
8470 10 00 - Electronic calculators capable of operation u 12.5%
without an external source of electric power
and pocket-size data recording, reproducing
and displaying machines with calculating
functions

(1) (2) (3) (4)
- Other electronic calculating machines:
8470 21 00 -- Incorporating a printing device u 12.5%
8470 29 00 -- Other u 12.5%
8470 30 00 - Other calculating machines u 12.5%
8470 50 - Cash registers:
8470 50 10 --- Electrically operated u 12.5%
8470 50 20 --- Manually operated u 12.5%
8470 90 - Other:
8470 90 20 --- Manually operated u 12.5%
8471 AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF;
MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA
ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING
SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED
8471 30 - Portable digital automatic data processing machines,
weighing not more than 10 kg, consisting of at least a
central processing unit, a keyboard and a display:
8471 30 10 --- Personal computer u 12.5%
8471 30 90 --- Other u 12.5%
- Other automatic data processing machines:
8471 41 -- Comprising in the same housing at least a central
processing unit and an input and output unit, whether or
not combined :
8471 41 10 --- Micro computer u 12.5%
8471 41 20 --- Large or main frame computer u 12.5%
8471 41 90 --- Other u 12.5%
8471 49 00 -- Other, presented in the form of systems u 12.5%
8471 50 00 - Processing units other than those of u 12.5%
sub-headings 8471 41 or 8471 49, whether or not
containing in the same housing one or two of the following
types of unit: storage units, input units, output units
8471 60 - Input or output units, whether or not
containing storage units in the same
housing:
8471 60 10 --- Combined input or out put units u 12.5%
--- Printer:
8471 60 25 ---- Plotter u 12.5%
8471 60 24 ---- Graphic printer u 12.5%
8471 60 29 ---- Other u 12.5%
8471 60 40 --- Keyboard u 12.5%
8471 60 50 --- Scanners u 12.5%
8471 60 60 --- Mouse u 12.5%
8471 60 90 --- Other u 12.5%
8471 70 - Storage units:

(1) (2) (3) (4)
8471 70 10 --- Floppy disc drives u 12.5%
8471 70 20 --- Hard disc drives u 12.5%
8471 70 30 --- Removable or exchangeable disc drives u 12.5%
8471 70 40 --- Magnetic tape drives u 12.5%
8471 70 50 --- Cartridge tape drive u 12.5%
8471 70 60 --- CD-ROM drive u 12.5%
8471 70 70 --- Digital video disc drive u 12.5%
8471 70 90 --- Other u 12.5%
8471 80 00 - Other units of automatic data processing u 12.5%
machines
8471 90 00 - Other u 12.5%
8472 OTHER OFFICE MACHINES (FOR EXAMPLE, HECTOGRAPH OR STENCIL
DUPLICATING MACHINES , ADDRESSING MACHINES , AUTOMATIC
BANKNOTE DISPENSERS, COIN SORTING MACHINES, COIN COUNTING
OR WRAPPING MACHINES , PENCIL - SHARPENING MACHINES ,
PERFORATING OR STAPLING MACHINES)
8472 10 00 - Duplicating machines u 12.5%
8472 30 00 - Machines for sorting or folding mail or for u 12.5%
inserting mail in envelopes or bands,
machines for opening, closing or sealing
mail and machines for affixing or cancelling
postage stamps
8472 90 - Other:
8472 90 10 --- Stapling machines (staplers) u 12.5%
8472 90 20 --- Digital duplicator u 12.5%
8472 90 30 --- Automatic bank note dispensers u 12.5%
8472 90 40 --- Coin sorting machines, coin-counting or u 12.5%
wrapping machines
8472 90 90 --- Other u 12.5%
8473 PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES
AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH
MACHINES OF HEADINGS 8469 TO 8472
8473 10 00 - Parts and accessories of the machines of kg. 12.5%
heading 8469
- Parts and accessories of the machines of
heading 8470:
8473 21 00 -- Of the electronic calculating machines of kg. 12.5%
sub-heading 8470 10, 8470 21 or 8471 29
8473 29 00 -- Other kg. 12.5%
8473 30 - Parts and accessories of the machines of
heading 8471:
8473 30 10 --- Microprocessors u 12.5%
8473 30 20 --- Motherboards u 12.5%
8473 30 30 --- Other mounted printed circuit boards u 12.5%

(1) (2) (3) (4)
8473 30 40 --- Head stack u 12.5%
--- Other :
8473 30 91 ---- Network access controllers u 12.5%
8473 30 92 ---- Graphic and intelligence based script technology u 12.5%
(GIST) cards for multilingual computers
8473 30 99 ---- Other u 12.5%
8473 40 - Parts and accessories of the machines of
heading 8472:
8473 40 10 --- Parts of duplicating, hectograph or stencil u 12.5%
machines
8473 40 90 --- Other u 12.5%
8473 50 00 - Parts and accessories equally suitable for use u 12.5%
with machines of two or more of the headings
8469 to 8472
8474 MACHINERY FOR SORTING, SCREENING, SEPARATING, WASHING,
CRUSHING, GRINDING, MIXING OR KNEADING EARTH, STONE, ORES OR
OTHER MINERAL SUBSTANCES, IN SOLID (INCLUDING POWDER OR
PASTE) FORM ; MACHINERY FOR AGGLOMERATING, SHAPING OR
MOULDING SOLID MINERAL FUELS, CERAMIC PASTE, UNHARDENED
CEMENTS, PLASTERING MATERIALS OR OTHER MINERAL PRODUCTS
IN POWDER OR PASTE FORM; MACHINES FOR FORMING FOUNDRY
MOULDS OF SAND
8474 10 - Sorting, screening, separating or washing
machines:
8474 10 10 --- For coal u 12.5%
8474 10 90 --- Other u 12.5%
8474 20 - Crushing or grinding machines:
8474 20 10 --- For stone and mineral u 12.5%
8474 20 20 --- For coal u 12.5%
8474 20 90 --- Other u 12.5%
- Mixing or kneading machines:
8474 31 -- Concrete or mortar mixers :
8474 31 10 --- Concrete mixers u 12.5%
8474 31 20 --- Mortar mixers u 12.5%
8474 32 00 -- Machines for mixing mineral substances u 12.5%
with bitumen
8474 39 00 -- Other u 12.5%
8474 80 10 --- Brick and tile making machinery u 12.5%
8474 80 20 --- Ceramic and clay making machinery u 12.5%
8474 80 30 --- Machinery for forming foundry moulds of sand u 12.5%
8474 80 90 --- Other u 12.5%
8474 90 00 - Parts kg. 12.5%
8475 MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC LAMPS, TUBES

(1) (2) (3) (4)
OR VALVES OR FLASH-BULBS, IN GLASS ENVELOPES; MACHINES OR
MANUFACTURING OR HOT WORKING GLASS OR GLASSWARE
8475 10 00 - Machines for assembling electric or electronic u 12.5%
lamps, tubes or valves or flash-bulbs, in glass
envelopes
- Machines for manufacturing or hot working
glass or glassware:
8475 21 00 -- Machines for making optical fibres and u 12.5%
preforms thereof
8475 29 00 -- Other u 12.5%
8475 90 00 - Parts kg. 12.5%
8476 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE
STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING
MONEY CHANGING MACHINES
- Automatic beverage-vending machines:
8476 21 -- Incorporating heating or refrigerating devices:
8476 21 10 --- Incorporating refrigerating devices u 12.5%
8476 21 20 --- Incorporating heating devices u 12.5%
8476 29 00 -- Other u 12.5%
- Other machines :
8476 81 -- Incorporating heating or refrigerating
devices:
8476 81 10 --- Incorporating refrigerating devices u 12.5%
8476 81 20 --- Incorporating heating devices u 12.5%
8476 89 -- Other:
8476 89 10 --- Money changing machines u 12.5%
8476 89 20 --- Postage stamps vending machines u 12.5%
8476 89 30 --- Cigarette vending machines u 12.5%
8476 89 90 --- Other u 12.5%
8476 90 - Parts:
8476 90 10 --- Of machines of sub-heading 8476 21 kg. 12.5%
8476 90 90 --- Other kg. 12.5%
8477 MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE
MANUFACTURE OF PRODUCTS FROM THESE MATERIALS , NOT
SPECIFIED OR INCLUDED ELSEWHERE IN THISCHAPTER
8477 10 00 - Injection-moulding machines u 12.5%
8477 20 00 - Extruders u 12.5%
8477 30 00 - Blow moulding machines u 12.5%
8477 40 00 - Vacuum moulding machines and other u 12.5%
thermoforming machines
- Other machinery for moulding or otherwise
forming:
8477 51 00 -- For moulding or retreading pneumatic tyres u 12.5%
or for moulding or otherwise forming inner

(1) (2) (3) (4)
tubes
8477 59 00 -- Other u 12.5%
8477 80 10 --- Machinery for making rubber goods u 12.5%
8477 80 90 --- Other u 12.5%
8477 90 00 - Parts kg. 12.5%
8478 MACHINERY FOR PREPARING OR MAKING UP TOBACCO , NOT
SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8478 10 - Machinery:
8478 10 10 --- Cigar making machinery u 12.5%
8478 10 20 --- Cigarette making machinery u 12.5%
8478 10 90 --- Other u 12.5%
8478 90 00 - Parts kg. 12.5%
8479 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL
FUNCTIONS , NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS
CHAPTER
8479 10 00 - Machinery for public works, building or the like u 12.5%
8479 20 - Machinery for the extraction or preparation of animal
or fixed vegetable fats or oils:
8479 20 10 --- Oil-seed crushing or grinding machinery u 12.5%
including purifying tanks
8479 20 90 --- Other u 12.5%
8479 30 00 - Presses for the manufacture of particle board u 12.5%
or fibre building board of wood or other
ligneous materials and other machinery for
treating wood or cork
8479 40 00 - Rope or cable-making machines u 12.5%
8479 50 00 - Industrial robots, not elsewhere specified or u 12.5%
included
8479 60 00 - Evaporative air coolers u 12.5%
- Other machines and mechanical appliances:
- Passenger boarding bridges :
8479 71 00 -- Of a kind used in airports u 12.5%
8479 79 00 -- Other u 12.5%
8479 81 00 -- For treating metal, including electric wire u 12.5%
coil-winders
8479 82 00 -- Mixing, kneading, crushing, grinding, u 12.5%
screening, sifting, homogenising, emulsifying
or stirring machines
8479 89 -- Other:
8479 89 10 --- Soap cutting or moulding machinery u 12.5%
8479 89 20 --- Air humidifiers or dehumidifiers (other than u 12.5%
those falling under heading 8415 or 8424)
8479 89 30 --- Mechanical sifting machines u 12.5%

(1) (2) (3) (4)
8479 89 40 --- Ultrasonic transducers u 12.5%
8479 89 50 --- Car washing machines and related appliances u 12.5%
8479 89 60 --- Coke oven plants u 12.5%
8479 89 70 --- Machinery for the manufacture of chemical u 12.5%
and pharmaceuticals goods
--- Other :
8479 89 92 ---- Briquetting plant and machinery intended for u 6%
manufacture of briquettes from agricultural
and municipal waste
8479 89 99 ---- Other u 12.5%
8479 90 - Parts:
8479 90 10 --- Of machines for public works, building or the kg. 12.5%
like
8479 90 20 --- Of machines for the extraction of animal or kg. 12.5%
fruit and vegetable fats or oil
8479 90 30 --- Of machines and mechanical appliances for kg. 12.5%
treating wood
8479 90 40 --- Of machinery used for manufacture of kg. 12.5%
chemicals and pharmaceuticals
8479 90 90 --- Other kg. 12.5%
8480 MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING
PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL
CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS
8480 10 00 - Moulding boxes for metal foundry kg. 12.5%
8480 20 00 - Mould bases kg. 12.5%
8480 30 00 - Moulding patterns kg. 12.5%
- Moulds for metal or metal carbides:
8480 41 00 -- Injection or compression types kg. 12.5%
8480 49 00 -- Other kg. 12.5%
8480 50 00 - Moulds for glass kg. 12.5%
8480 60 00 - Moulds for mineral materials kg. 12.5%
- Moulds for rubber or plastics:
8480 71 00 -- Injection or compression types kg. 12.5%
8480 79 00 -- Other kg. 12.5%
8481 TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER
SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING
VALVES AND THERMOSTATICALLY CONTROLLED VALVES
8481 10 00 - Pressure-reducing valves kg. 12.5%
8481 20 00 - Valves for oleohydraulic or pneumatic kg. 12.5%
transmissions
8481 30 00 - Check (non-return) valves kg. 12.5%
8481 40 00 - Safety or relief valves kg. 12.5%
8481 80 - Other appliances:
8481 80 10 --- Taps, cocks and similar appliances of iron kg. 12.5%

(1) (2) (3) (4)
or steel
8481 80 20 --- Taps, cocks and similar appliances of kg. 12.5%
non-ferrous metal
8481 80 30 --- Industrial valves (excluding pressure-reducing kg. 12.5%
valves, and thermostatically controlled valves)
--- Inner tube valves:
8481 80 41 ---- For bicycles kg. 12.5%
8481 80 49 ---- Other kg. 12.5%
8481 80 50 --- Expansion valves and solenoid valves for kg. 12.5%
refrigerating and air conditioning appliances
and machinery
8481 80 90 --- Other kg. 12.5%
8481 90 - Parts :
8481 90 10 --- Bicycles valves kg. 12.5%
8481 90 90 --- Other kg. 12.5%
8482 BALL OR ROLLER BEARINGS
8482 10 - Ball bearings:
--- Adapter ball bearings (radial type) :
8482 10 11 ---- Not exceeding 50 mm of bore diameter u 12.5%
8482 10 12 ---- Of bore diameter exceeding 50 mm but u 12.5%
not exceeding 100 mm
8482 10 13 ---- Of bore diameter exceeding 100 mm u 12.5%
8482 10 20 --- Other ball bearing (radial type) of bore u 12.5%
diameter not exceeding 50 mm
8482 10 30 --- Other ball bearing (radial type) of bore u 12.5%
diameter exceeding 50 mm but not
exceeding 100 mm
8482 10 40 --- Of bore diameter exceeding 100 mm u 12.5%
--- Thrust ball bearings :
8482 10 51 ---- Of bore diameter not exceeding 50 mm u 12.5%
8482 10 52 ---- Of bore diameter exceeding 50 mm but not u 12.5%
exceeding 100 mm
8482 10 90 --- Other u 12.5%
8482 20 - Tapered roller bearings, including cone and
tapered roller assemblies:
--- Tapered roller bearings (radial type) :
exceeding 100 mm
8482 20 90 --- Other u 12.5%
8482 30 00 - Spherical roller bearings u 12.5%
8482 40 00 - Needle roller bearings u 12.5%

(1) (2) (3) (4)
8482 50 - Other cylindrical roller bearings:
--- Radial type :
exceeding 100 mm
--- Thrust roller bearings:
exceeding 100 mm
8482 80 00 - Other, including combined ball or roller bearings u 12.5%
- Parts:
8482 91 -- Balls, needles and rollers:
--- Balls:
8482 91 11 ---- Of nickel alloys kg. 12.5%
8482 91 12 ---- Of tungsten carbide kg. 12.5%
8482 91 13 ---- Of special stainless steel kg. 12.5%
8482 91 14 ---- Of high speed steel kg. 12.5%
8482 91 19 ---- Other kg. 12.5%
8482 91 20 --- Needles kg. 12.5%
8482 91 30 --- Rollers kg. 12.5%
8482 99 00 -- Other kg. 12.5%
8483 TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND CRANK
SHAFTS) AND CRANKS; BEARING HOUSINGS AND PLAIN SHAFT
BEARINGS; GEARS AND GEARING; BALL OR ROLLER SCREWS; GEAR
BOXES AND OTHER SPEED CHANGERS , INCLUDING TORQUE
CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS;
CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS)
8483 10 - Transmission shafts (including cam shafts
and crank shafts) and cranks :
8483 10 10 --- Crank shafts for sewing machines u 12.5%
--- Other :
8483 10 91 ---- Crank shaft for engines of heading 8407 u 12.5%
8483 10 92 ---- Crank shaft for engines of heading 8408 u 12.5%
8483 10 99 ---- Other u 12.5%
8483 20 00 - Bearing housings, incorporating ball or roller u 12.5%
bearings
8483 30 00 - Bearing housings, not incorporating ball or u 12.5%
roller bearings; plain shaft bearings
8483 40 00 - Gears and gearing, other than toothed wheels, u 12.5%
chain sprockets and other transmission
elements presented separately; ball or
roller screws; gear boxes and other speed

(1) (2) (3) (4)
changers, including torque converters
8483 50 - Flywheels and pulleys, including pulley blocks:
8483 50 10 --- Pulleys, power transmission u 12.5%
8483 50 90 --- Other u 12.5%
8483 60 - Clutches and shaft couplings (including universal
joints):
8483 60 10 --- Flexible coupling u 12.5%
8483 60 20 --- Fluid coupling u 12.5%
8483 60 90 --- Other u 12.5%
8483 90 00 - Toothed wheels, chain sprockets and other u 12.5%
transmission elements presented separately;
parts
8484 GASKETS AND SIMILAR JOINTS OF METAL SHEETING COMBINED WITH
OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR
ASSORTMENTS OF GASKETS AND SIMILAR JOINTS, DISSIMILAR IN
COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS;
MECHANICAL SEALS
8484 10 - Gaskets and similar joints of metal sheeting combined
with other material or of two or more layers of metal:
8484 10 10 --- Asbestos metallic packings and gaskets kg. 12.5%
(excluding gaskets of asbestos board reinforced
with metal gauze or wire)
8484 10 90 --- Other kg. 12.5%
8484 20 00 - Mechanical seals kg. 12.5%
8484 90 00 - Other kg. 12.5%
8486 MACHINES AND APPARATUS OF A KIND USED SOLELY OR PRINCIPALLY
FOR THE MANUFACTURE OF SEMI-CONDUCTOR BOULES OR WAFERS,
SEMI-CONDUCTOR DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR
FLAT PANEL DISPLAYS, MACHINES AND APPARATUS SPECIFIED IN NOTE
9(C) TO THIS CHAPTER; PARTS AND ACCESSORIES
8486 10 00 - Machines and apparatus for the manufacture u 12.5%
of boules or wafers
8486 20 00 - Machines and apparatus for the manufacture of semi- u 12.5%
conductor devices or of electronic integrated circuits
8486 30 00 - Machines and apparatus for the manufacture of flat u 12.5%
panel displays
8486 40 00 - Machines and apparatus specified in Note 9(c) to u 12.5%
this Chapter
8486 90 00 - Parts and accessories kg. 12.5%
8487 MACHINERY PARTS, NOT CONTAINING ELECTRICAL CONNECTORS,
INSULATORS, COILS, CONTACTS OR OTHER ELECTRICAL FEATURES
NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8487 10 00 - Ships or boats propellers and blades therefor u 12.5%
8487 90 00 - Other kg. 12.5%

(1) (2) (3) (4)
Exemption to internal combustion engines falling under Ch.84 and manufactured by Kerala
Agro machinery Corporation Ltd.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts internal combustion engines falling under Chapter 84 of the Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured by Kerala Agro Machinery
Corporation Ltd, (hereinafter referred to as KAMCO) at their Kalamassery unit and cleared to Kanjikode
unit of KAMCO, for manufacture of power tillers of heading 8432, from the whole of the duty of
excise leviable thereon which is specified in the said Schedule to the Central Excise Tariff Act, 1985 (5
of 1986) provided the manufacturer follows the procedure laid down in the Central Excise (Removal of
Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
[Notfn. No.32/07-C.E., dated 30.7.2007.]
Exemptions to parts, components ,assemblies or sub-assemblies falling under Chapter 84 of the

First Schedule.
In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excise Act, 1944 (1
of 1944), and in supersession of the notification number 32/2007, dated the 30th July , 2007, published in the
Gazette of India, Extraordinary, vide G.S.R. 515 (E), dated the30th July, 2007,except as respects thing done or
omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary
in the public interest so to do, hereby exempts parts, components ,assemblies or sub-assemblies falling under
Chapter 84 of the First Schedule to the Central Excise Tariff Act,1985(5 of 1986), and removed from one or
more factories of a manufacturer to another factory of the same manufacturer, for manufacture of power
tillers of heading 8432, from the whole of the duty of excise leviable thereon which is specified in the said
Schedule, provided the manufacturer follows the procedure laid down in the Central Excise ( Removal of
Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
[Notfn. No. 16/11-C.E., dated 1.3.2011]
z For rates of special duty of excise and notification(s) giving effective rates of special duty of
CHAPTER 85
Electrical machinery and equipment and parts thereof; sound recorders and
reproducers, television image and sound recorders and reproducers,
and parts and accessories of such articles
NOTES
(a) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing,
footwear or ear pads or other electrically warmed articles worn on or about the person;
(b) articles of glass of heading 7011;
(c) machines and apparatus of heading 8486;
(d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading
9018); or
(e) electrically heated furniture of Chapter 94.
2. Headings 8501 to 8504 do not apply to goods described in headings 8511, 8512, 8540, 8541 or 8542.
However, metal tank mercury arc rectifiers remain classified in heading 8504.
3. Heading 8509 covers only the following electro-mechanical machines of the kind commonly used for
domestic purposes :
(a) floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
(b) other machines provided the weight of such machines does not exceed20 kg.
The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan,
whether or not fitted with filters (heading 8414), centrifugal cloths-dryers (heading 8421), dish washing
machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines
(heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-
thermic appliances (heading 8516).
4. For the purposes of heading 8523 :
(a) Solid-state non-volatile storage devices (for example, flash memory cards or flash elec-
tronic storage cards) are storage devices with a connecting socket, comprising in the same housing one or
more flash memories (for example, FLASH EPROM) in the form of integrated circuits mounted on a
printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive
components, such as capacitors and
resistors;
(b) The term smart cards means cards which have embedded in them one or more electronic
integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the
form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not
contain any other active or passive circuit elements.
5. For the purposes of heading 8534, printed circuits are circuits obtained by forming on an insulating
base, by any printing process (for example, embossing, plating up, etching) or by the film circuit technique,
conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors)
alone or interconnected according to a pre-established pattern, other than elements which can produce,
rectify, modulate or amplify an electrical signal (for example, semi-conductor elements).
The expression printed circuits does not cover circuits combined with elements other than those
obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or inductances.
Printed circuits may, however, be fitted with non printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same techno-
logical process are to be classified in heading 8542.
6. For the purpose of heading 8536, connectors for optical fibres, optical fibre bundles or cables
means connectors that simply mechanically align optical fibres end to end in a digital line system. They
perform no other function, such as the amplification, regeneration or modification of a signal.
7. Heading 8537 does not include cordless infrared devices for the remote control of television receiv-
ers or other electrical equipment (heading 8543).
8. For the purposes of headings 8541 and 8542 :
(a) Diodes, transistors and similar semi-conductor devices are semi-conductor devices the
operation of which depends on variations in resistivity on the application of an electric field;
(b) Electronic integrated circuits are :
(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, re-
sistors, capacitors, inductances, etc.) are created in the mass essentially) and on the surface of a semicon-
ductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium,
indium phosphide) and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, induc-
tances, etc.), obtained by thin - or thick-film technology, and active elements (diodes, transistors, monolithic
integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes
indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic,
etc.). These circuits may also include discrete components;
(iii) Multi chip integrated circuits consisting of two or more interconnected monolithic
integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating
substrates, with or without lead frames, but with no other active or passive circuit elements.
For the classification of the articles defined in this Note, headings 8541and 8542 shall take
precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover
them by reference to, in particular, their function.
9. For the purposes of heading 8548, spent primary cells, spent primary cells, spent primary batteries
and spent electric accumulators are those which are neither usable as such because of breakage, cutting-up,
wear or other reasons, nor capable of being recharged.
10. For the purposes of heading 8523 recording of sound or other phenomena shall amount to manu-
facture.
11. The processes of matching, batching and charging of Lithium ion batteries or the making of battery
packs shall amount to "manufacture".
Sub-heading Notes
1. Sub-headings 8519 92 and 8527 12 cover only cassette-players with built-in amplifier, without built-
in loudspeaker, capable of operating without an external source of electric power and the dimensions of
which do not exceed 170 mm x 100 mm x 45 mm.
2. For the purposes of sub-heading 8542 10, the term smart cards means cards which have
embedded in them an electronic integrated circuit (microprocessor) of any type in the form of a chip and
which may or may not have a magnetic stripe.
SUPPLEMENTARY NOTE
For the purposes of heading 8523, Information Technology Software means any representation of
instructions, data, sound or image, including source code and object code, recorded in a machine readable
form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data
processing machine.

(1) (2) (3) (4)
8501 ELECTRIC MOTORS AND GENERATORS (EXCLUDING
GENERATING SETS)
8501 10 - Motors of an output not exceeding 37.5 W:
--- DC motor:
8501 10 11 ---- Micro motor u 12.5%
8501 10 12 ---- Stepper motor u 12.5%
8501 10 13 ---- Wiper motor u 12.5%
8501 10 19 ---- Other u 12.5%
8501 10 20 --- AC motor u 12.5%
8501 20 00 - Universal AC or DC motors of an output u 12.5%
exceeding 37.5 W
- Other DC motors; DC generators:
8501 31 -- Of an output not exceeding 750 W:
--- DC motors:
8501 31 11 ---- Micro motor u 12.5%
8501 31 12 ---- Stepper motor u 12.5%
8501 31 13 ---- Wiper motor u 12.5%
8501 31 19 ---- Other u 12.5%
8501 31 20 --- DC generators u 12.5%
8501 32 -- Of an output exceeding 750 W but not
exceeding 75 kW:
8501 32 10 --- DC motor u 12.5%
8501 32 20 --- DC generators u 12.5%
8501 33 -- Of an output exceeding 75 kW but not
exceeding 375 kW:
8501 33 10 --- DC motors u 12.5%
8501 33 20 --- DC generators u 12.5%
8501 34 -- Of an output exceeding 375 kW:
8501 34 10 --- Of an output exceeding 375 kW but not u 12.5%

(1) (2) (3) (4)
exceeding 1,000 kW
8501 34 20 --- Of an output exceeding 1,000 kW but u 12.5%
not exceeding 2,000 kW
8501 34 30 --- Of an output exceeding 2,000 kW but u 12.5%
not exceeding 5,000 kW
8501 34 40 --- Of an output exceeding 5,000 kW but not u 12.5%
exceeding 10,000 kW
8501 34 50 --- Of an output exceeding 10,000 kW u 12.5%
8501 40 - Other AC motors, single-phase
8501 40 10 --- Fractional horse power motor u 12.5%
8501 40 90 --- Other u 12.5%
- Other AC motors, multi-phase:
8501 51 -- Of an output not exceeding 750 W:
8501 51 10 --- Squirrel cage induction motor, 3 phase type u 12.5%
8501 51 20 --- Slipring motor u 12.5%
8501 51 90 --- Other u 12.5%
8501 52 -- Of an output exceeding 750 W but not
exceeding 75 kW:
8501 52 20 --- Slipring motor u 12.5%
8501 52 90 --- Other u 12.5%
8501 53 -- Of an output exceeding 75 kW:
8501 53 20 --- Slipring motor u 12.5%
8501 53 30 --- Traction motor u 12.5%
8501 53 90 --- Other u 12.5%
- AC generators (alternators):
8501 61 00 -- Of an output not exceeding 75 kVA u 12.5%
8501 62 00 -- Of an output exceeding 75 kVA but not u 12.5%
exceeding 375 kVA
exceeding 750 kVA
8501 64 -- Of an output exceeding 750 kVA:
8501 64 10 --- Of an output exceeding 750 kVA but not u 12.5%
exceeding 2,000 kVA
8501 64 20 --- Of an output exceeding 2,000 kVA but not u 12.5%
exceeding 5,000 kVA
exceeding 15,000 kVA

(1) (2) (3) (4)

exceeding 1,37,500 kVA
8501 64 70 --- Of an output exceeding 1,37,500 kVA but not u 12.5%
exceeding 3,12,500 kVA
8501 64 80 --- Of an output exceeding 3,12,500 kVA u 12.5%
8502 ELECTRIC GENERATING SETS AND ROTARY
CONVERTERS
- Generating sets with compression-ignition
internal combustion piston engines (diesel or
semi-diesel engines):
8502 11 00 -- Of an output not exceeding 75 kVA u 12.5%
exceeding 375 kVA
8502 13 -- Of an output exceeding 375 kVA :
8502 13 10 --- Of an output exceeding 375 kVA but not u 12.5%
exceeding 1,000 kVA
exceeding 1,500 kVA
exceeding 2,000 kVA
exceeding 5,000 kVA
8502 13 60 --- Of an output exceeding 10,000 kVA u 12.5%
8502 20 - Generating sets with spark-ignition internal
combustion piston engines:
8502 20 10 --- Electric portable generators of an output u 12.5%
not exceeding 3.5 kVA
8502 20 90 --- Other u 12.5%
- Other generating sets :
8502 31 00 -- Wind-powered u 12.5%
8502 39 -- Other:
8502 39 10 --- Powered by steam engine u 12.5%
8502 39 20 --- Powered by water turbine u 12.5%
8502 39 90 --- Other u 12.5%
8502 40 00 - Electric rotary converters u 12.5%
8503 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH
THE MACHINES OF HEADING 8501 OR 8502
8503 00 - Parts suitable for use solely or principally with
the machines of heading 8501 or 8502:
8503 00 10 --- Parts of generator (AC or DC) u 12.5%

(1) (2) (3) (4)
--- Parts of electric motor :
8503 00 21 ---- Of DC motor u 12.5%
8503 00 29 ---- Other u 12.5%
8503 00 90 --- Other u 12.5%
8504 ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR
EXAMPLE, RECTIFIERS) AND INDUCTORS
8504 10 - Ballasts for discharge lamps or tubes:
8504 10 10 --- Conventional type u 12.5%
8504 10 20 --- For compact fluorescent lamps u 12.5%
8504 10 90 --- Other u 12.5%
- Liquid dielectric transformers:
8504 21 00 -- Having a power handling capacity not u 12.5%
exceeding 650 kVA
8504 22 00 -- Having a power handling capacity exceeding u 12.5%
650 kVA but not exceeding 10,000 kVA
8504 23 -- Having a power handling capacity exceeding
10,000 kVA:
8504 23 10 --- Having a power handling capacity exceeding u 12.5%
10,000 kVA but not exceeding 50,000 kVA
50,000 kVA but not exceeding 1,00,000 kVA
1,00,000 kVA but not exceeding 2,50,000 kVA
2,50,000 kVA
- Other transformers:
8504 31 00 -- Having a power handling capacity not u 12.5%
exceeding 1 kVA
1 kVA but not exceeding 16 kVA
16 kVA but not exceeding 500 kVA
500 kVA
8504 40 - Static converters:
8504 40 10 --- Electric inverter u 12.5%
--- Rectifier:
8504 40 21 ---- Dip bridge rectifier u 12.5%
8504 40 29 ---- Other u 12.5%
8504 40 30 --- Battery chargers u 12.5%
8504 40 40 --- Voltage regulator and stabilizers (other u 12.5%
than automatic)
8504 40 90 --- Other u 12.5%
8504 50 - Other inductors:

(1) (2) (3) (4)
8504 50 10 --- Choke coils (chokes) u 12.5%
8504 50 90 --- Other u 12.5%
8504 90 - Parts :
8504 90 10 --- Of transformers kg. 12.5%
8504 90 90 --- Other kg. 12.5%
8505 ELECTRO-MAGNETS; PERMANENT MAGNETS AND ARTICLES
INTENDED TO BECOME PERMANENT MAGNETS AFTER
MAGNETISATION; ELECTRO -MAGNETIC OR PERMANENT
MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES;
ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES;
ELECTRO-MAGNETIC LIFTING HEADS
- Permanent magnets and articles intended to
become permanent magnets after magneti-
sation:
8505 11 -- Of metal:
8505 11 10 --- Ferrite cores kg. 12.5%
8505 11 90 --- Other kg. 12.5%
8505 19 00 -- Other kg. 12.5%
8505 20 00 - Electro-magnetic couplings, clutches and brakes kg. 12.5%
8505 90 00 - Other, including parts kg. 12.5%
8506 PRIMARY CELLS AND PRIMARY BATTERIES
8506 10 00 - Manganese dioxide u 12.5%
8506 30 00 - Mercuric oxide u 12.5%
8506 40 00 - Silver oxide u 12.5%
8506 50 00 - Lithium u 12.5%
8506 60 00 - Air-zinc u 12.5%
8506 80 - Other primary cells and primary batteries:
8506 80 10 --- Button Cells u 12.5%
8506 80 90 --- Other u 12.5%
8506 90 00 - Parts kg. 12.5%
8507 ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS
THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING
SQUARE)
8507 10 00 - Lead-acid, of a kind used for starting u 12.5%
piston engines
8507 20 00 - Other lead-acid accumulators u 12.5%
8507 30 00 - Nickel-cadmium u 12.5%
8507 40 00 - Nickel-iron u 12.5%
8507 50 00 - Nickel-metal hydride u 12.5%
8507 60 00 - Lithium-ion u 12.5%
8507 80 00 - Other accumulators u 12.5%
8507 90 - Parts:
8507 90 10 --- Accumulator cases made of hard rubber and kg. 12.5%

(1) (2) (3) (4)
separators
8507 90 90 --- Other kg. 12.5%
8508 VACUUM CLEANERS
- With self-contained electric motor:
8508 11 00 -- Of a power not exceeding 1,500 W and having a dust u 12.5%
bag or other receptacle capacity not exceeding 20 1
8508 19 00 -- Other u 12.5%
8508 60 00 - Other vacuum cleaners u 12.5%
8508 70 00 - Parts kg. 12.5%
8509 ELECTRO-MECHANICAL DOMESTIC APPLIANCES, WITH
SELF-CONTAINED ELECTRIC MOTOR, OTHER THAN
VACUUM CLEANERS OF HEADING 8508
8509 40 - Food grinders and mixers; fruit or vegetable
juice extractors:
8509 40 10 --- Food grinders u 12.5%
8509 40 90 --- Other u 12.5%
8509 80 00 - Other appliances u 12.5%
8509 90 00 - Parts kg. 12.5%
8510 SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING APPLIANCES,
WITH SELF-CONTAINED ELECTRIC MOTOR
8510 10 00 - Shavers u 12.5%
8510 20 00 - Hair clippers u 12.5%
8510 30 00 - Hair-removing appliances u 12.5%
8510 90 00 - Parts kg. 12.5%
8511 ELECTRICAL IGNITION OR STARTING EQUIPMENT OF A KIND
USED FOR SPARK-IGNITION OR COMPRESSION-IGNITION
INTERNAL COMBUSTION ENGINES (FOR EXAMPLE, IGNITION
MAGNETOS, MAGNETO-DYNAMOS, IGNITION COILS, SPARKING
PLUGS AND GLOW PLUGS, STARTER MOTORS); GENERATORS
(FOR EXAMPLE, DYNAMOS, ALTERNATORS) AND CUT-OUTS
OF A KIND USED IN CONJUNCTION WITH SUCH ENGINES
8511 10 00 - Sparking plugs u 12.5%
8511 20 - Ignition magnetos; magneto-dynamos;
magnetic flywheels:
8511 20 10 --- Electronic ignition magnetos u 12.5%
8511 20 90 --- Other u 12.5%
8511 30 - Distributors; ignition coils:
8511 30 10 --- Distributors u 12.5%
8511 30 20 --- Ignition coils u 12.5%
8511 40 00 - Starter motors and dual purpose starter- u 12.5%
generators
8511 50 00 - Other generators u 12.5%
8511 80 00 - Other equipment u 12.5%
8511 90 00 - Parts kg. 12.5%

(1) (2) (3) (4)
8512 E LECTRICAL LIGHTING OR SIGNALLING EQUIPMENT
(EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN
WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED
FOR CYCLES OR MOTOR VEHICLES
8512 10 00 - Lighting or visual signalling equipment u 12.5%
of a kind used on bicycles
8512 20 - Other lighting or visual signalling equipment:
8512 20 10 --- Head lamps, tail lamps, stop lamps, side u 12.5%
lamps and blinkers
8512 20 20 --- Other automobile lighting equipment u 12.5%
8512 20 90 --- Other u 12.5%
8512 30 - Sound signalling equipment:
8512 30 10 --- Horns u 12.5%
8512 30 90 --- Other u 12.5%
8512 40 00 - Windscreen wipers, defrosters and demisters u 12.5%
8512 90 00 - Parts kg. 12.5%
8513 PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY
THEIR OWN SOURCE OF ENERGY ( FOR EXAMPLE , DRY
BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN
LIGHTING EQUIPMENT OF HEADING 8512
8513 10 - Lamps:
8513 10 10 --- Torch u 12.5%
8513 10 20 --- Other flash-lights excluding those for u 12.5%
photographic purposes
8513 10 30 --- Miners safety lamps u 12.5%
8513 10 40 --- Magneto lamps u 12.5%
8513 10 90 --- Other u 12.5%
8513 90 00 - Parts kg. 12.5%
8514 INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND
OVENS (INCLUDING THOSE FUNCTIONING BY INDUCTION
OR DIELECTRIC LOSS); OTHER INDUSTRIAL OR LABORATORY
EQUIPMENT FOR THE HEAT TREATMENT OF MATERIALS BY
INDUCTION OR DIELECTRIC LOSS
8514 10 00 - Resistance heated furnaces and ovens u 12.5%
8514 20 00 - Furnaces and ovens functioning by induction u 12.5%
or dielectric loss
8514 30 - Other furnaces and ovens:
8514 30 10 --- For melting u 12.5%
8514 30 90 --- Other u 12.5%
8514 40 00 - Other equipment for the heat treatment of u 12.5%
materials by induction or dielectric loss
8514 90 00 - Parts kg. 12.5%
8515 ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER
OR OTHER LIGHT OR PHOTO BEAM, ULTRASONIC, ELECTRON

(1) (2) (3) (4)
BEAM, MAGNETIC PULSE OR PLASMA ARC SOLDERING,
BRAZING OR WELDING MACHINES AND APPARATUS, WHETHER
OR NOT CAPABLE OF CUTTING; ELECTRIC MACHINES AND
APPARATUS FOR HOT SPRAYING OF METALS OR CERMETS
- Brazing or soldering machines and apparatus:
8515 11 00 -- Soldering irons and guns u 12.5%
8515 19 00 -- Other u 12.5%
- Machines and apparatus for resistance
welding of metal:
8515 21 -- Fully or partly automatic:
8515 21 10 --- Automatic spot welding machinery u 12.5%
8515 21 20 --- Automatic butt welding machinery u 12.5%
8515 21 90 --- Other u 12.5%
8515 29 00 -- Other u 12.5%
- Machines and apparatus for arc (including
plasma arc) welding of metals:
8515 31 00 -- Fully or partly automatic u 12.5%
8515 39 -- Other:
8515 39 10 --- AC arc welding machinery u 12.5%
8515 39 20 --- Argon arc welding machinery u 12.5%
8515 39 90 --- Other u 12.5%
8515 80 - Other machines and apparatus:
8515 80 10 --- High-frequency plastic welding machine u 12.5%
8515 80 90 --- Other u 12.5%
8515 90 00 - Parts kg. 12.5%
8516 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS
AND IMMERSION HEATERS ; ELECTRIC SPACE HEATING
APPARATUS AND SOIL HEATING APPARATUS; ELECTRO -
THERMIC HAIR-DRESSING APPARATUS (FOR EXAMPLE, HAIR
DRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND
HAND DRYERS ; ELECTRIC SMOOTHING IRONS ; OTHER
ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR
DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER
THAN THOSE OF HEADING 8545
8516 10 00 - Electric instantaneous or storage water heaters u 12.5%
and immersion heaters
- Electric space heating apparatus and electric
soil heating apparatus:
8516 21 00 -- Storage heating radiators u 12.5%
8516 29 00 -- Other u 12.5%
- Electro-thermic hair-dressing or hand-drying
apparatus :
8516 31 00 -- Hair dryers u 12.5%

(1) (2) (3) (4)
8516 32 00 -- Other hair-dressing apparatus u 12.5%
8516 33 00 -- Hand-drying apparatus u 12.5%
8516 40 00 - Electric smoothing irons u 12.5%
8516 50 00 - Microwave ovens u 12.5%
8516 60 00 - Other ovens; cookers, cooking plates, u 12.5%
boiling rings, grillers and roasters
- Other electro-thermic appliances:
8516 71 00 -- Coffee or tea makers u 12.5%
8516 72 00 -- Toasters u 12.5%
8516 79 -- Other:
8516 79 10 --- Electro-thermic fluid heaters u 12.5%
8516 79 20 --- Electrical or electronic devices for repelling u 12.5%
insects (for example, mosquitoes or other similar
kind of insects)
8516 79 90 --- Other u 12.5%
8516 80 00 - Electric heating resistors u 12.5%
8516 90 00 - Parts kg. 12.5%
8517 TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULAR
NETWORKS OR FOR OTHER WIRELESS NETWORKS; OTHER
APPARATUS FOR THE TRANSMISSION OR RECEPTION OF
VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR
COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH
AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN
TRANSMISSION OR RECEPTION APPARATUS OF HEADING
8443, 8525, 8527 OR 8528
- Telephone sets; including telephones for
cellular networks or for other wireless
networks:
8517 11 -- Line telephone sets with cordless handsets :
8517 11 10 --- Push button type u 12.5%
8517 11 90 --- Other u 12.5%
8517 12 -- Telephones for cellular networks or for other
wireless networks:
8517 12 90 --- Other u 12.5%
8517 18 -- Other :
8517 18 90 --- Other u 12.5%
- Other apparatus, for transmission or reception
of voice, images or other data, including
apparatus for communication in a wired or
wireless network (such as a local or wide area
network):
8517 61 00 -- Base stations u 12.5%

(1) (2) (3) (4)
8517 62 -- Machines for the reception, conversion and u 12.5%
transmission or regeneration of voice, images or
other data, including switching and routing apparatus :
8517 62 10 --- PLCC equipment u 12.5%
8517 62 20 --- Voice frequency telegraphy u 12.5%
8517 62 30 --- Modems (modulators-demodulators) u 12.5%
8517 62 40 --- High bit rate digital subscriber line system u 12.5%
(HDSL)
8517 62 50 --- Digital loop carrier system (DLC) u 12.5%
8517 62 60 --- Synchronous digital hierarchy system (SDH) u 12.5%
8517 62 70 --- Multiplexer, statistical multiplexer u 12.5%
8517 62 90 --- Other u 12.5%
8517 69 -- Other:
8517 69 10 ---- ISDN terminals u 12.5%
8517 69 20 ---- ISDN terminal adapters u 12.5%
8517 69 30 ---- Routers u 12.5%
8517 69 40 ---- X25 pads u 12.5%
8517 69 50 --- Subscriber end equipment u 12.5%
8517 69 60 --- Set top boxes for gaining access to internet
8517 69 70 --- Attachments for telephones u 12.5%
8517 69 90 --- Other u 12.5%
8517 70 - Parts:
8517 70 10 --- Populated, loaded or stuffed printed circuit u 12.5%
boards
8517 70 90 --- Other kg. 12.5%
8518 MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS,
WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES ;
HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED
WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE
AND ONE OR MORE LOUDSPEAKERS ; AUDIO -FREQUENCY
ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SET
8518 10 00 - Microphones and stands therefor u 12.5%
- Loudspeakers, whether or not mounted
in their enclosures:
8518 21 00 -- Single loudspeakers, mounted in their enclosures u 12.5%
8518 22 00 -- Multiple loudspeakers, mounted in the same u 12.5%
enclosure
8518 29 00 -- Other u 12.5%
8518 30 00 - Headphones and earphones, whether or not u 12.5%
combined with a microphone, and sets
consisting of a microphone and one or more
loudspeakers
8518 40 00 - Audio-frequency electric amplifiers u 12.5%

(1) (2) (3) (4)
8518 50 00 - Electric sound amplifier sets u 12.5%
8518 90 00 - Parts u 12.5%
8519 SOUND RECORDING OR REPRODUCING APPARATUS
8519 20 00 - Apparatus operated by coins, banknotes, bank cards, u 12.5%
tokens or by other means of payment
8519 30 00 - Turntables (record-decks) u 12.5%
8519 50 00 - Telephone answering machines u 12.5%
- Other apparatus :
8519 81 00 -- Using magnetic, optical or semiconductor media u 12.5%
8519 89 -- Other :
8519 89 10 --- Audio Compact disc player u 12.5%
8519 89 20 --- Compact disc changer including mini disc player u 12.5%
or laser disc player
8519 89 30 --- Time code recorder u 12.5%
8519 89 40 --- MP-3 player u 12.5%
8519 89 90 --- Other u 12.5%
8520 OMMITED
8521 VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR
NOT INCORPORATING A VIDEO TUNER
8521 10 - Magnetic tape-type:
--- Cassette tape-type:
8521 10 11 ---- Professional video tape recorders with " u 12.5%
or 1" tape
8521 10 12 ---- Video recorders betacam or betacam SP or u 12.5%
digital betacam S-VHS or digital-S
8521 10 19 ---- Other u 12.5%
--- Spool type:
or 1" tape
8521 10 22 ---- Video recorders betacam or betacam SP or u 12.5%
digital betacam S-VHS or digital-S
8521 10 29 ---- Other u 12.5%
--- Other:
or 1" tape solid state or otherwise
8521 10 92 ---- Video recorders betacam or betacam SP u 12.5%
or digital betacam S-VHS or digital-S
8521 10 99 --- Other u 12.5%
8521 90 - Other :
8521 90 10 --- Video duplicating system with master and u 12.5%
slave control
8521 90 20 --- DVD player u 12.5%
8521 90 90 --- Other u 12.5%
8522 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR

(1) (2) (3) (4)
PRINCIPALLY WITH THE APPARATUS OF HEADINGS 8519 OR 8521
8522 10 00 - Pick-up cartridges kg. 12.5%
8522 90 00 - Other kg. 12.5%
8523 DISCS, TAPES, SOLID-STATE NON VOLATILE
STORAGE DEVICES, SMART CARDS AND OTHER
MEDIA FOR THE RECORDING OF SOUND OR OF
OTHER PHENOMENA, WHETHER OR NOT
RECORDED, INCLUDING MATRICES AND MASTERS
PRODUCTION OF DISCS, BUT EXCLUDING
PRODUCTS OF CHAPTER 37
- Magnetic media :
8523 21 00 -- Cards incorporating a magnetic stripe u 12.5%
8523 29 -- Other :
8523 29 10 --- Audio cassettes u 12.5%
8523 29 20 --- Video cassettes u 12.5%
8523 29 30 --- Video magnetic tape including those u 12.5%
in hubs and reels, rolls, pancakes and
jumbo rolls
8523 29 40 --- and 1 video cassettes u 12.5%
8523 29 50 --- video cassettes suitable to work u 12.5%
with betacam, betacam SP/M II and
VHS type VCR
8523 29 60 --- Other video cassettes and tapes u 12.5%
and 1 video cassettes
8523 29 70 --- All kinds of Magnetic discs u 12.5%
8523 29 80 --- Cartridge tape u 12.5%
8523 29 90 --- Other u 12.5%
8523 40 - Optical media :
- Optical media:
8523 41 -- Unrecorded:
8523 41 10 --- Compact disc (Audio/video) u 12.5%
8523 41 20 --- Blank master discs (that is, substrate) for producing u 12.5%
stamper for compact disc
8523 41 30 --- Matrices for production of records; prepared u 12.5%
record blank
8523 41 40 --- Cartridge tape u 12.5%
8523 41 50 --- 1/2" Videocassette suitable to work with digital VCR u 12.5%
8523 41 60 --- DVD u 12.5%
8523 41 90 --- Other u 12.5%
8523 49 -- Other:
8523 49 10 --- Compact disc (Audio) u 12.5%
8523 49 20 --- Compact disc (video) u 12.5%
8523 49 30 --- Stamper for CD audio, CD video and CD-ROM u 12.5%
8523 49 40 --- DVD u 12.5%

(1) (2) (3) (4)
8523 49 50 --- Matrices for production of records; prepared u 12.5%
record blank
8523 49 60 --- Cartridge tape u 12.5%
8523 49 70 --- 1/2" Videocassette suitable to work with digital VCR u 12.5%
8523 49 90 --- Other u 12.5%
- Semi-conductor media:
8523 51 00 -- Solid-state non-volatile storage devices u 12.5%
8523 52 -- Smart cards :
8523 52 10 --- SIM cards u 12.5%
8523 52 20 --- Memory cards u 12.5%
8523 52 90 --- Other u 12.5%
8523 59 -- Other :
8523 59 10 --- Proximity cards and tags u 12.5%
8523 59 90 --- Other u 12.5%
8523 80 -- Other :
8523 80 10 --- Gramophone records u 12.5%
8523 80 20 --- Information technology software u 12.5%
8523 80 30 --- Audio-visual news or audio visual views u 12.5%
8523 80 40 --- Childrens video films u 12.5%
8523 80 50 --- Video tapes of educational nature u 12.5%
8523 80 60 --- 2- D / 3D computer graphics u 12.5%
8523 80 90 --- Other u 12.5%
8524 OMITTED
8525 T RANSMISSION APPARATUS FOR RADIO - BROADCASTING OR
TELEVISION , WHETHER OR NOT INCORPORATING RECEPTION
APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS;
TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERAS
RECORDERS;
8525 50 - Transmission apparatus:
8525 50 10 --- Radio broadcast transmitter u 12.5%
8525 50 20 --- TV broadcast transmitter u 12.5%
8525 50 30 --- Broadcast equipment sub-system u 12.5%
8525 50 40 --- Communication jamming equipment u 12.5%
8525 50 90 --- Other u 12.5%
8525 60 - Transmission apparatus incorporating
reception apparatus:
--- Two way radio communication equipment:
8525 60 11 ---- Walkie talkie set u 12.5%
8525 60 12 ---- Marine radio communication equipment u 12.5%
8525 60 13 ---- Amateur radio equipment u 12.5%
8525 60 19 ---- Other u 12.5%
--- Other:
8525 60 91 ---- VSAT terminals u 12.5%
8525 60 92 ---- Other satellite communication equipment u 12.5%

(1) (2) (3) (4)
8525 60 99 ---- Other u 12.5%
8525 80 - Television cameras, digital cameras and video camera
recorders :
8525 80 10 --- Television Cameras u 12.5%
8525 80 20 --- Digital cameras u 12.5%
8225 80 30 --- Video camera recorders u 12.5%
8525 80 90 --- Other u 12.5%
8526 RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS
AND RADIO REMOTE CONTROL APPARATUS
8526 10 00 - Radar apparatus u 12.5%
- Other:
8526 91 -- Radio navigational aid apparatus:
8526 91 10 --- Direction measuring equipment u 12.5%
8526 91 20 --- Instrument landing system u 12.5%
8526 91 30 --- Direction finding equipment u 12.5%
8526 91 40 --- Non-directional beacon u 12.5%
8526 91 50 --- VHF omni range equipment u 12.5%
8526 91 90 --- Other u 12.5%
8526 92 00 -- Radio remote control apparatus u 12.5%
8527 RECEPTION APPARATUS FOR RADIO-BROADCASTING, WHETHER OR
NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING
OR REPRODUCING APPARATUS OR A CLOCK
- Radio-broadcast receivers capable of operating without
an external source of power :
8527 12 00 -- Pocket-size radio cassette-players u 12.5%
8527 13 00 -- Other apparatus combined with sound u 12.5%
recording or reproducing apparatus
8527 19 00 -- Other u 12.5%
- Radio-broadcast receivers not capable of operating
without an external source of power, of a kind used in
motor vehicles :
8527 21 00 -- Combined with sound recording or u 12.5%
reproducing apparatus
8527 29 00 -- Other u 12.5%
- Other :
8527 91 00 -- Combined with sound recording or u 12.5%
reproducing apparatus
8527 92 00 -- Not combined with sound recording or u 12.5%
reproducing apparatus but combined
with a clock
8527 99 00 -- Other :
--- Radio communication receivers:

(1) (2) (3) (4)
8527 99 11 ---- Radio pagers u 12.5%
8527 99 12 ---- Demodulators u 12.5%
8527 99 19 ---- Other u 12.5%
8527 99 90 --- Other u 12.5%
8528 MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION
RECEPTION APPARATUS; RECEPTION APPARATUS FOR TELEVISION,
WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVER
OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS
- Cathode-ray tube monitors :
8528 41 00 -- Of a kind solely or principally used in an automatic u 12.5%
data processing system of heading 8471
8528 49 00 -- Other u 12.5%
- Other monitors :
8528 59 00 -- Other u 12.5%
- Projectors :
8528 69 00 -- Other u 12.5%
- Reception apparatus for television, whether or not
incorporating rdio-broadcast receivers or sound or
video recording or reproducing apparatus:
8528 71 00 -- Not designed to incorporate a video display or screen u 12.5%
8528 72 -- Other, colour :
8528 72 11 ---- Television set of screen size upto 36 cm u 12.5%
8528 72 12 ---- Television set of screen size exceeding 36 cm u 12.5%
but not exceeding 54 cm
8528 72 18 ---- Liquid crystal display television set of screen size u 12.5%
below 63 cm
8528 72 19 --- Other u 12.5%
8528 73 -- Other, monochrome :
8528 73 10 --- Liquid crystal display television set of screen u 12.5%
size below 25 cm

(1) (2) (3) (4)
8528 73 90 --- Other u 12.5%
APPARATUS OF HEADINGS 8525 TO 8528
8529 10 - Aerials and aerial reflectors of all kinds;
parts suitable for use therewith:
--- Dish antenna:
8529 10 11 ---- For communication jamming equipment u 12.5%
8529 10 12 ---- For amateur radio communication equipment u 12.5%
8529 10 19 ---- Other u 12.5%
--- Other aerials or antenna:
8529 10 29 ---- Other u 12.5%
--- Other:
8529 10 99 ---- Other u 12.5%
8529 90 - Other:
8529 90 10 --- For communication jamming equipment u 12.5%
8529 90 20 --- For amateur radio communication equipment u 12.5%
8529 90 90 --- Other u 12.5%
8530 ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT
FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING
FACILITIES, PORT INSTALLATIONS OR AIRFIELDS (OTHER THAN THOSE
OF HEADING 8608)
8530 10 - Equipment for railways or tramways:
8530 10 10 --- For railways u 12.5%
8530 10 20 --- For tramways u 12.5%
8530 80 00 - Other equipment u 12.5%
8530 90 00 - Parts kg. 12.5%
8531 ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS (FOR EXAMPLE,
BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS),
OTHER THAN THOSE OF HEADING 8512 OR 8530
8531 10 - Burglar or fire alarms and similar apparatus:
8531 10 10 --- Burglar alarm u 12.5%
8531 10 20 --- Fire alarm u 12.5%
8531 10 90 --- Other u 12.5%
8531 20 00 - Indicator panels incorporating liquid crystal u 12.5%
devices (LCD) or light emitting diodes (LED)
8531 80 00 - Other apparatus u 12.5%
8531 90 00 - Parts kg. 12.5%
8532 ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-
SET )

(1) (2) (3) (4)
8532 10 00 - Fixed capacitors designed for use in 50 or u 12.5%

60 Hz circuits and having a reactive power
handling capacity of not less than 0.5 kvar
(power capacitors)
- Other fixed capacitors:
8532 21 00 -- Tantalum u 12.5%
8532 22 00 -- Aluminium electrolytic u 12.5%
8532 23 00 -- Ceramic dielectric, single layer u 12.5%
8532 24 00 -- Ceramic dielectric, multilayer u 12.5%
8532 25 00 -- Dielectric of paper or plastics u 12.5%
8532 29 -- Other:
8532 29 10 --- Of dielectric of mica u 12.5%
8532 29 90 --- Other u 12.5%
8532 30 00 - Variable or adjustable (pre-set) capacitors u 12.5%
8532 90 00 - Parts u 12.5%
8533 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND
POTENTIOMETERS), OTHER THAN HEATING RESISTORS
8533 10 00 - Fixed carbon resistors, composition or kg. 12.5%
film types
- Other fixed resistors:
8533 21 -- For a power handling capacity not exceeding 20 W:
--- Of bare wire :
8533 21 11 ---- Of nichrome kg. 12.5%
8533 21 19 ---- Other kg. 12.5%
--- Of insulated wire :
8533 21 21 ---- Of nichrome kg. 12.5%
8533 21 29 ---- Other kg. 12.5%
8533 29 -- Other:
--- Of bare wire:
8533 29 11 ---- Of nichrome kg. 12.5%
8533 29 19 ---- Other kg. 12.5%
--- Of insulated wire :
8533 29 21 ---- Of nichrome kg. 12.5%
8533 29 29 ---- Other kg. 12.5%
- Wirewound variable resistors, including rheostats and
potentiometers:
8533 31 -- For a power handling capacity not
exceeding 20 W:
8533 31 10 --- Potentiometers kg. 12.5%
8533 31 20 --- Rheostats kg. 12.5%

8533 31 90 --- Other kg. 12.5%
8533 39 -- Other:

(1) (2) (3) (4)

8533 39 20 --- Rheostats kg. 12.5%
8533 39 90 --- Other kg. 12.5%
8533 40 - Other variable resistors, including rheostats
and potentiometers:
8533 40 20 --- Rheostats kg. 12.5%
8533 40 30 --- Thermistors kg. 12.5%
8533 40 90 --- Other kg. 12.5%
8533 90 00 - Parts kg. 12.5%
8534 00 00 PRINTED CIRCUITS kg. 12.5%
8535 E LECTRICAL APPARATUS FOR SWITCHING OR PROTECTING
ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN
ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING
ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS AND
OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING
1,000 VOLTS
8535 10 - Fuses:
8535 10 10 --- For switches having rating upto 15 amps, u 12.5%
rewireable
8535 10 20 --- For switches having rating above 15 amps, u 12.5%
high rupturing capacity or rewireable
8535 10 30 --- Other rewireable fuses u 12.5%
8535 10 40 --- Other high rupturing capacity fuses u 12.5%
8535 10 50 --- Fuses gear u 12.5%
8535 10 90 --- Other u 12.5%
- Automatic circuit breakers:
8535 21 -- For a voltage of less than 72.5 kV:
--- SF6 circuit breakers :
8535 21 11 ---- For a voltage of 11 kV u 12.5%
8535 21 19 ---- Other u 12.5%
--- Vacuum circuit breakers :
8535 21 29 ---- Other u 12.5%
8535 21 90 --- Other u 12.5%
8535 29 -- Other :
--- SF6 circuits breakers :

(1) (2) (3) (4)

8535 29 19 ---- Other u 12.5%
--- Vacuum circuit breakers :
8535 29 29 ---- Other u 12.5%
8535 29 90 --- Other u 12.5%
8535 30 - Isolating switches and make-and-break switches:
8535 30 10 --- Of plastic u 12.5%
8535 30 90 --- Other u 12.5%
8535 40 - Lightning arresters, voltage limiters and surge
suppressors:
8535 40 10 --- Lightning arresters u 12.5%
8535 40 20 --- Voltage limiters u 12.5%
8535 40 30 --- Surge suppressors u 12.5%
8535 90 - Other :
8535 90 10 --- Motor starters for AC motors u 12.5%
8535 90 20 --- Control gear and starters for DC motors u 12.5%
8535 90 30 --- Other control and switchgears u 12.5%
8535 90 40 --- Junction boxes u 12.5%
8535 90 90 --- Other u 12.5%
8536 E LECTRICAL APPARATUS FOR SWITCHING OR PROTECTING
ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN
ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES,
SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS, AND OTHER
CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING
1,000 VOLTS : CONNECTORS FOR OPTICAL FIBRES OPTICAL FIBRES,
BUNDLES OR CABLES
8536 10 - Fuses:
8536 10 10 --- For switches having rating upto 15 amps, u 12.5%
rewireable
8536 10 20 --- For switches having rating above 15 amps, u 12.5%
high rupturing capacity or rewireable
8536 10 30 --- Other rewireable fuses u 12.5%
8536 10 40 --- Other high rupturing capacity fuses u 12.5%
8536 10 50 --- Fuses gear u 12.5%
8536 10 60 --- Electronic fuses u 12.5%
8536 10 90 --- Other u 12.5%
8536 20 - Automatic circuit breakers:
8536 20 10 --- Air circuit breakers u 12.5%
8536 20 20 --- Moulded case circuit breakers u 12.5%

(1) (2) (3) (4)
8536 20 30 --- Miniature circuit breakers u 12.5%

8536 20 40 --- Earth leak circuit breakers u 12.5%
8536 20 90 --- Other u 12.5%
8536 30 00 - Other apparatus for protecting u 12.5%
electrical circuits
- Relays:
8536 41 00 -- For a voltage not exceeding 60 V u 12.5%
8536 49 00 -- Other u 12.5%
8536 50 - Other switches:
8536 50 10 --- Control and switch gears u 12.5%
8536 50 20 --- Other switches of plastic u 12.5%
8536 50 90 --- Other u 12.5%
- Lamp-holders, plugs and sockets:
8536 61 -- Lamp-holders:
8536 61 10 --- Of plastic u 12.5%
8536 61 90 --- Of other materials u 12.5%
8536 69 -- Other:
8536 69 10 --- Of plastic u 12.5%
8536 70 00 - Connectors for optical fibres, optical fibre bundles u 12.5%
or cables
8536 90 - Other apparatus:
8536 90 10 --- Motor starters for AC motors u 12.5%
8536 90 20 --- Motor starters for DC motors u 12.5%
8536 90 30 --- Junction boxes u 12.5%
8536 90 90 --- Other u 12.5%
8537 BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES,
EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING 8535 OR
8536, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF
ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR
APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS,
OTHER THAN SWITCHING APPARATUS OF HEADING 8517
8537 10 00 - For a voltage not exceeding 1,000 V kg. 12.5%
8537 20 00 - For a voltage exceeding 1,000 V kg. 12.5%
APPARATUS OF HEADING 8535, 8536 OR 8537
8538 10 - Boards, panels, consoles, desks, cabinets and other
bases for the goods of heading 8537, not equipped
with their apparatus:
8538 10 10 --- For industrial use u 12.5%
8538 10 90 --- Other kg. 12.5%
8538 90 00 - Other kg. 12.5%
8539 ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED

(1) (2) (3) (4)
BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS; ARC-
LAMPS
8539 10 00 - Sealed beam lamp units u 12.5%
- Other filament lamps, excluding ultra-violet
or infra-red lamps:
8539 21 -- Tungsten halogen:
--- Other:
8539 21 10 ---- Miniature halogen lamps with fittings u 12.5%
8539 21 20 ---- Other for automobiles u 12.5%
8539 21 90 ---- Other u 12.5%
8539 22 00 -- Other, of a power not exceeding 200 W u 12.5%
and for a voltage exceeding 100 V
8539 29 -- Other:
8539 29 10 --- Of retail sale price not exceeding rupees u 12.5%
20 per bulb
8539 29 20 --- Bulb, for torches u 12.5%
8539 29 30 --- Miniature bulbs u 12.5%
8539 29 40 --- Other for automobile lamps u 12.5%
8539 29 90 --- Other u 12.5%
- Discharge lamps, other than ultra-violet lamps:
8539 31 -- Fluorescent, hot cathode:
8539 31 10 --- Compact fluorescent lamps u 12.5%
8539 31 90 --- Other u 12.5%
8539 32 -- Mercury or sodium vapour lamps; metal halide lamps:
8539 32 10 --- Mercury vapour lamps u 12.5%
8539 32 20 --- Sodium vapour lamps u 12.5%
8539 32 30 --- Metal halide lamps u 12.5%
8539 39 -- Other:
8539 39 10 --- Energy efficient triphosphor fluorescent u 12.5%
lamps
8539 39 90 --- Other u 12.5%
- Ultra-violet or infra-red lamps; arc-lamps :
8539 41 00 -- Arc-lamps u 12.5%
8539 49 00 -- Other u 12.5%
8539 90 - Parts:
8539 90 10 --- Parts of fluorescent tube lamps kg. 12.5%
8539 90 20 --- Parts of arc-lamps kg. 12.5%
8539 90 90 --- Other kg. 12.5%
8540 THERMIONIC, COLD CATHODE OR PHOTO-CATHODE VALVES AND
TUBES (FOR EXAMPLE, VACUUM OR VAPOUR OR GAS FILLED VALVES
AND TUBES , MERCURY ARC RECTIFYING VALVES AND TUBES ,
CATHODE-RAY TUBES, TELEVISION CAMERA TUBES)
- Cathode-ray television picture tubes, including video
monitor cathode-ray tubes:

(1) (2) (3) (4)
8540 11 -- Colour:
8540 11 10 --- Television picture tubes of 20" and 21" u 12.5%
size, except 21" flat and full square
(F and FST) colour TV picture tubes
8540 11 20 --- Video monitor cathode-ray tubes u 12.5%
8540 11 90 --- Other u 12.5%
8540 12 00 -- Monochrome u 12.5%
8540 20 00 - Television camera tubes; image converters u 12.5%
and intensifiers; other photos-cathode tubes
8540 40 - Data or graphic display tubes, monochrome; data or
graphic display tubes, colour, with a phosphor dot
screen pitch smaller than 0.4 mm:
8540 40 10 --- Data or graphic display tubes, monochrome u 12.5%
8540 40 20 --- Data or graphic display tubes, colour, with a phosphor u 12.5%
dot screen; pitch smaller than 0.4 mm
8540 60 00 - Other cathode-ray tubes u 12.5%
- Microwave tubes (for example, magnetrons, klystrons,
travelling wave tubes, carcinotrons), excluding grid-
controlled tubes:
8540 71 00 -- Magnetrons u 12.5%
8540 79 00 -- Other u 12.5%
- Other valves and tubes:
8540 81 00 -- Receiver or amplifier valves and tubes u 12.5%
8540 89 00 -- Other u 12.5%
- Parts:
8540 91 00 -- Of cathode-ray tubes kg. 12.5%
8540 99 00 -- Other kg. 12.5%
8541 DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES;
PHOTOSENSITIVE SEMI - CONDUCTOR DEVICES , INCLUDING
PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES
OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED
PIEZO-ELECTRIC CRYSTALS
8541 10 00 - Diodes, other than photosensitive or u 12.5%
light emitting diodes
- Transistors, other than photosensitive
transistors:
8541 21 00 -- With a dissipation rate of less than 1 W u 12.5%
8541 29 00 -- Other u 12.5%
8541 30 - Thyristors, diacs and triacs, other than
photosensitive devices:
8541 30 10 --- Thyristors u 12.5%
8541 30 90 --- Other u 12.5%

(1) (2) (3) (4)
8541 40 - Photosensitive semi-conductor devices, including

photovoltaic cells whether or not assembled in modules
or made up into panels; light emitting diodes:
--- Photocells:
8541 40 11 ---- Solar cells whether or not assembled in u 12.5%
modules or panels
8541 40 19 ---- Other u 12.5%
8541 40 20 --- Light emitting diodes (electro-luminescent) u 12.5%
8541 40 90 --- Other u 12.5%
8541 50 00 - Other semi-conductors devices u 12.5%
8541 60 00 - Mounted piezo-electric crystals u 12.5%
8541 90 00 - Parts kg. 12.5%
8542 ELECTRONIC INTEGRATED CIRCUITS
- Electronic integrated circuits :
8542 31 00 -- Processors and controllers, whether or not combined u 12.5%
with memories, converters, logic circuits, amplifiers,
clock and timing circuits, or other circuits
8542 32 00 -- Memories u 12.5%
8542 33 00 -- Amplifiers u 12.5%
8542 39 00 -- Other u 12.5%
8542 90 00 - Parts kg. 12.5%
8543 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL
FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS
CHAPTER
8543 10 - Particle accelerators:
8543 10 10 -- Ion implanters for doping semi-conductor u 12.5%
materials
8543 10 20 --- Vane graff, cock-croft, walton accelerators u 12.5%
8543 10 30 --- Synchrocyclotrons, synchrotrons u 12.5%
8543 10 90 --- Other including cyclotrons u 12.5%
8543 20 - Signal generators:
8543 20 10 --- Sweep generators u 12.5%
8543 20 20 --- Impulse generators u 12.5%
8543 20 30 --- Tacho generators u 12.5%
8543 20 90 --- Other u 12.5%
8543 30 00 - Machines and apparatus for electroplating, u 12.5%
electrolysis or electrophoresis
8543 70 - Other machines and apparatus:
8543 70 12 ---- Metal detectors u 12.5%
8543 70 13 ---- Mine detectors u 12.5%
8543 70 19 ---- Other u 12.5%
--- Audio special effect equipments:
8543 70 21 ---- Digital reverberators u 12.5%
8543 70 22 ---- Mixing systems or consoles u 12.5%

(1) (2) (3) (4)
8543 70 29 ---- Other u 12.5%
--- Video special effect equipments:
8543 70 31 ---- Video mixing system or consoles u 12.5%
8543 70 32 ---- Video effect system u 12.5%
8543 70 33 ---- Digital layering machine u 12.5%
8543 70 34 ---- Paint box u 12.5%
8543 70 35 ---- Video typewriter u 12.5%
8543 70 36 ---- Video matting machines u 12.5%
8543 70 39 ---- Other u 12.5%
--- Edit control unit:
8543 70 41 ---- Computerised editing system controlling more u 12.5%
than three video editing machines
8543 70 42 ---- Other video control units u 12.5%
8543 70 49 ---- Other u 12.5%
8543 70 50 --- Colour correctors u 12.5%
--- Amplifier:
8543 70 61 ---- Broadcast amplifier u 12.5%
8543 70 62 ---- Limiting amplifier, video distribution u 12.5%
amplifier and stabilising amplifiers
8543 70 69 ---- Other u 12.5%
--- Graphic equaliser and synthesised receivers:
8543 70 71 ---- Graphic equalisers u 12.5%
8543 70 72 ---- Synthesised receivers u 12.5%
--- Other :
8543 70 91 ---- RF (radio frequency) power amplifiers and u 12.5%
noise generators for communication jamming
equipment, static or mobile or man-portable
8543 70 92 ---- Equipment gadgets based on solar energy u 12.5%
8543 70 93 ---- Professional beauty care equipment u 12.5%
8543 70 94 ---- Audio video stereo encoders u 12.5%
8543 70 95 ---- Time code generator u 12.5%
8543 70 99 ---- Other u 12.5%
8543 90 00 - Parts kg. 12.5%
8544 INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE
(INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC
CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS;
OPTICAL FIBRE CABLES, MADE UP OF INDIVIDUALLY SHEATHED
FIBRES , WHETHER OR NOT ASSEMBLED WITH ELECTRIC
CONDUCTORS OR FITTED WITH CONNECTORS
- Winding wire:
8544 11 -- Of copper:
8544 11 10 --- Enamelled m 12.5%

(1) (2) (3) (4)
8544 11 90 --- Other m 12.5%
8544 19 -- Other:
8544 19 10 --- Asbestos covered m 12.5%
8544 19 20 --- Plastic insulated m 12.5%
8544 19 30 --- Rubber insulated m 12.5%
8544 19 90 --- Other m 12.5%
8544 20 - Co-axial cable and other co-axial electric

conductors:
8544 20 10 --- Co-axial cable m 12.5%
8544 20 90 --- Other m 12.5%
8544 30 00 - Ignition wiring sets and other wiring sets m 12.5%
of a kind used in vehicles, aircraft or ships
- Other electric conductors, for a voltage
not exceeding 1,000 V:
8544 42 -- Fitted with connectors:
8544 42 10 --- Paper insulated m 12.5%
--- Other :
8544 42 91 ---- Paper insulated, of a kind used in telecommunication m 12.5%
8544 42 92 ---- Plastic insulated, of a kind used in telecommunication m 12.5%
8544 42 93 ---- Rubber insulated, of a kind used in telecommunication m 12.5%
8544 42 99 ---- Other m 12.5%
8544 49 -- Other :
--- Other :
8544 49 91 ---- Paper insulated, of a kind used in telecommunication m 12.5%
8544 49 92 ---- Plastic insulated, of a kind used in telecommunication m 12.5%
8544 49 93 ---- Rubber insulated, of a kind used in telecommunication m 12.5%
8544 49 99 ---- Other m 12.5%
8544 60 - Other electric conductors, for a voltage exceeding
1000 V:
8544 49 90 --- Other m 12.5%
8544 70 - Optical fibre cables:
8544 70 10 --- Lead alloy sheathed cables for lighting purposes m 12.5%
8544 70 90 --- Other m 12.5%
8545 CARBON ELECTRODES, CARBON BRUSHES, LAMP CARBONS,

(1) (2) (3) (4)
BATTERY CARBONS AND OTHER ARTICLES OF GRAPHITE OR
OTHER CARBON, WITH OR WITHOUT METAL, OF A KIND USED
FOR ELECTRICAL PURPOSES
- Electrodes:
8545 11 00 -- Of a kind used for furnaces kg. 12.5%
8545 19 00 -- Other kg. 12.5%
8545 20 00 - Brushes kg. 12.5%
8545 90 - Other :
8545 90 10 --- Arc-lamp carbon kg. 12.5%
8545 90 20 --- Battery carbon kg. 12.5%
8545 90 90 --- Other kg. 12.5%
8546 ELECTRICAL INSULATORS OF ANY MATERIAL
8546 10 00 - Of glass kg. 12.5%
8546 20 - Of ceramics:
--- Porcelain discs and strings :
8546 20 11 ---- Porcelain below 6.6 kV kg. 12.5%
8546 20 19 ---- Other kg. 12.5%
--- Porcelain post insulators :
8546 20 21 ---- Below 6.6 kV kg. 12.5%
8546 20 22 ---- 6.6 kV or above but up to 11 kV kg. 12.5%
8546 20 23 ---- Above 11 kV but up to 66 kV kg. 12.5%
8546 20 29 ---- Above 132 kV kg. 12.5%
--- Porcelain pin insulators:
8546 20 31 ---- Below 6.6 kV kg. 12.5%
8546 20 32 ---- 6.6 kV or above but up to 11 kV kg. 12.5%
8546 20 39 ---- Above 66 kV kg. 12.5%
8546 20 40 --- Other high tension porcelain solid core kg. 12.5%
insulators
8546 20 50 --- Other low tension porcelain insulators including kg. 12.5%
telegraph and telephone insulators
8546 20 90 --- Other kg. 12.5%
8546 90 - Other:
8546 90 10 --- Heat shrinkable components kg. 12.5%
8546 90 90 --- Other kg. 12.5%
8547 I NSULATING FITTINGS FOR ELECTRICAL MACHINES ,
APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF
INSULATING MATERIAL APART FROM ANY MINOR
COMPONENTS OF METAL (FOR EXAMPLE , THREADED
SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR
THE PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF
HEADING 8546; ELECTRICAL CONDUIT TUBING AND JOINTS
THEREFOR , OF BASE METAL LINED WITH INSULATING

(1) (2) (3) (4)
MATERIAL
8547 10 - Insulating fittings of ceramics:
8547 10 10 --- Porcelain bushing below 6.6 kV kg. 12.5%
8547 10 20 --- Porcelain bushings for voltage 6.6 kV or above kg. 12.5%
but below 11 kV
8547 10 30 --- Porcelain bushings for voltage 11 kV or above kg. 12.5%
but up to 66 kV
8547 10 40 --- Porcelain bushings for voltage 66 kV or above kg. 12.5%
8547 10 90 --- Other kg. 12.5%
8547 20 00 - Insulating fittings of plastics kg. 12.5%
8547 90 - Other :
8547 90 10 --- Electrical insulating fittings of glass kg. 12.5%
8547 90 20 --- Electrical conduit tubing and joints therefor, kg. 12.5%
of base metal lined with insulating material
8547 90 90 --- Other kg. 12.5%
8548 WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES
AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS,
SPENT PRIMARY BATTERIES AND SPENT ELECTRIC
ACCUMULATORS; ELECTRICAL PARTS OF MACHINERY OR
APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN
THIS CHAPTER
8548 10 - Waste and scrap of primary cells, primary
batteries and electric accumulators; spent
primary cells, spent primary batteries and spent
electric accumulators:
8548 10 10 --- Battery scrap, namely the following: kg.
lead battery plates covered by ISRI code word
'Rails';
battery lugs covered by ISRI code
word 'Rakes'.
8548 10 20 --- Battery waste, namely the following: kg.
scrap drained or dry while intact, lead
batteries covered by ISRI code word 'Rains';
scrap wet whole intact lead batteries covered by
ISRI code word 'Rink';
scrap industrial intact lead cells covered by ISRI
code word 'Rono';
scrap whole intact industrial lead batteries covered
by ISRI code word 'Roper';
edison batteries covered by ISRI code word
'Vaunt'
8548 10 90 --- Other waste and scrap kg.
8548 90 00 - Other kg. 12.5%
Exemptions to media with recorded Information Technology Software, falling under Chapter 85 of
the first Schedule.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1
of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 14/2011-Central Excise, dated the 1st March, 2011, published in the Gazette
of India, Extraordinary vide number G.S.R. 129(E) dated the 1st March, 2011, except as respects things done
or omitted to be done before such supersession, the Central Government, on being satisfied that it is neces-
sary in the public interest so to do, hereby exempts media with recorded Information Technology Software
(hereinafter referred to as the said media), under Chapter 85 of the First Schedule to the Central Excise
Tariff Act, 1985 ( 5 of 1986), on which it is not required, under the provisions of the Legal Metrology Act,
2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare
on package of the said media thereof, the retail sale price, from so much of the duty of excise leviable thereon
and determined under section 4 of the said Central Excise Act as is equivalent to the excise duty payable on
the portion of the value of Information Technology Software recorded on the said media, which is leviable to
service tax under section 66B read with section 66E of the Finance Act, 1994 (32 of 1994):
Provided that the manufacturer shall make a declaration in the format specified in Annexure-I, regarding
value of Information Technology Software recorded on the said media, which is leviable to service tax under
section 66B read with section 66E of the said Finance Act, to the Principal Commissioner of Central Excise
or the Commissioner of Central Excise, as the case may be :
Provided further that the person liable to pay service tax is registered under section 69 of the said
Finance Act, read with rule 4 of the Service Tax Rules, 1994 and undertakes to pay service tax leviable
thereon in the format specified in Annexure-I.
Annexure-I
1. Name of the manufacturer:
2. Address of the manufacturer:
3. Central Excise Registration No. (If registered):
4. Service tax registration of the person liable to pay service tax:
To,
(i) Commissioner/Principal Commisisoner Central Excise (Jurisdictional), (complete address)
(ii) Commissioner/Principal Commisisoner Service Tax (Jurisdictional Executive and Jurisdictional
Audit), (complete address) [through (i) above]
Sir,
I hereby declare that,
1. I have manufactured and cleared media with recorded Information Technology Software, under
Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), in the month of
________, Year______. I have availed the benefit of notification no. 11/2016-C.E dated the 1st
March, 2016 and the exempted value under the said notification, which is leviable to service tax
under section 66B read with section 66E of the Finance Act, 1994, is Rs. _____________ .
2. I have paid (GAR-7 Challan enclosed) or undertake to pay service tax on such value of services
provided, for which I am registered with _________________________(details of Jurisdictional
Principal Commissioner or Commissioner of Service Tax) under service tax registration
no.__________________.
Name and signature of manufacturer/authorised signatory.

[Notfn. No. 11/16-C.E., dated 1.3.2016]
SECTION XVII 691 CHAPTER 86
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
NOTES
1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like
of heading 9506.
2. The expressions parts and parts and accessories do not apply to the following articles, whether
or not they are identifiable as for the goods of this Section:
(a) joints, washers or the like of any material (classified according to their constituent material or
in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);
(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
(c) articles of Chapter 82 (tools);
(d) articles of heading 8306;
(e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or
8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
(f) electrical machinery or equipment (Chapter 85);
(g) articles of Chapter 90;
(h) articles of Chapter 91;
(ij) arms (Chapter 93);
(k) lamps or lighting fittings of heading 9405; or
(l) brushes of a kind used as parts of vehicles (heading 9603).
3. References in Chapters 86 to 88 to parts or accessories do not apply to parts or accessories
which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory
which answers to a description in two or more of the headings of those Chapters is to be classified under that
heading which corresponds to the principal use of that part or accessory.
4. For the purposes of this Section:
(a) vehicles specially constructed to travel on both road and rail are classified under the appropriate
heading of Chapter 87;
(b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) aircraft specially constructed so that they can also be used as road vehicles are classified
under the appropriate heading of Chapter 88.
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are
most akin as follows:
(a) in Chapter 86 if designed to travel on a guide-track (hovertrains);

(b) in Chapter 87 if designed to travel over land or over both land and water;
(c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or
landing-stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of
the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and
signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic
control equipment for railways.
6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished
but having the essential character of the complete or finished article (including 'blank', that is an article, not
ready for direct use, having the approximate shape or outline of the finished article or part, and which can
only be used, other than in exceptional cases, for completion into a finished article or a part), into complete
or finished article shall amount to 'manufacture'.
CHAPTER 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and
fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all
kinds
NOTES
(a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for
hovertrains (heading 4406 or 6810);
(b) railway or tramway track construction material of iron or steel of heading 7302; or
(c) electrical signalling, safety or traffic control equipment of heading 8530.
2. Heading 8607 applies, inter alia, to:
(a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of
wheels;
(b) frames, under frames, bogies and bissel-bogies;
(c) axle boxes, brake gear;
(d) buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) coach work.
3. Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to :
(a) assembled track, turntables, platform buffers, loading gauges;
(b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls
and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment,
whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking
facilities, port installations or airfields.

(1) (2) (3) (4)
8601 RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL
SOURCE OF ELECTRICITY OR BY ELECTRIC
ACCUMULATORS
8601 10 00 - Powered from an external source of u 6%
electricity
8601 20 00 - Powered by electric accumulators u 6%
8602 OTHER RAIL LOCOMOTIVES; LOCOMOTIVE
TENDERS
8602 10 00 -Diesel-electric locomotives u 6%
8602 90 -Other :
8602 90 10 ---Steam locomotives and tenders thereof u 6%
8602 90 90 ---Other u 6%
8603 SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS
AND TRUCKS, OTHER THAN THOSE OF HEADING 8604
8603 10 00 - Powered from an external source of u 6%
electricity
8603 90 00 - Other u 6%
8604 00 00 RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES u 12.5%
WHETHER OR NOT SELF - PROPELLED ( FOR EXAMPLE ,
WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS,
TESTING COACHES AND TRACK INSPECTION VEHICLES)
8605 00 00 RAILWAY OR TRAMWAY PASSENGER COACHES, NOT u 6%
SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES
AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY
COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF
HEADING 8604)
8606 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT
SELF-PROPELLED
8606 10 - Tank wagons and the like :
8606 10 10 --- Four-wheeler tank wagons of pay-load u 6%
exceeding 23 tonnes
8606 10 20 --- Eight-wheeler tank wagons of pay-load u 6%
not exceeding 60 tonnes
8606 10 90 --- Other u 6%
8606 30 00 - Self-discharging vans and wagons, other u 6%
than those of sub-heading 8606 10
- Other:
8606 91 -- Covered and closed :
8606 91 10 --- Meter guage eight-wheeler covered wagons u 6%
of pay-load not exceeding 38 tonnes
8606 91 20 --- Broad guage eight-wheeler covered wagons u 6%
of pay-load not exceeding 60 tonnes
8606 91 90 --- Other u 6%

(1) (2) (3) (4)
8606 92 -- Open with non-removable sides of a
height exceeding 60 cms:
8606 92 10 --- Bogie eight-wheeler wagons of pay-load u 6%
not exceeding 60 tonnes
8606 92 20 --- Broad guage bogie eight-wheeler wagons of u 6%
pay-load exceeding 60 tonnes but not
exceeding 67 tonnes
8606 92 90 --- Other u 6%
8606 99 00 -- Other u 6%
8607 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR
ROLLING-STOCK
- Bogies, bissel-bogies, axles and wheels,and parts
thereof :
8607 11 00 -- Driving bogies and bissel-bogies kg. 12.5%
8607 12 00 -- Other bogies and bissel-bogies kg. 12.5%
8607 19 -- Other including parts :
8607 19 10 --- Axles, wheels for coaches, van and wagons kg. 12.5%
(rolling-stock)
8607 19 20 --- Axles and wheels for locomotives kg. 12.5%
8607 19 30 --- Axle boxes (lubricating or grease box) kg. 12.5%
8607 19 90 --- Other parts of axles and wheels kg. 12.5%
- Brakes and parts thereof :
8607 21 00 -- Air brakes and parts thereof kg. 12.5%
8607 29 00 -- Other kg. 12.5%
8607 30 - Hooks and other coupling devices, buffers
and parts thereof:
8607 30 10 --- Buffers and coupling devices kg. 12.5%
8607 30 90 --- Other kg. 12.5%
- Other :
8607 91 00 -- Of locomotives kg. 12.5%
8607 99 -- Other :
8607 99 10 --- Parts of coach work of railway running stock kg. 12.5%
8607 99 20 --- Parts of tramway, locomotives and running stock kg. 12.5%
8607 99 30 --- Hydraulic shock absorbers for railway bogies kg. 12.5%
8607 99 90 --- Other kg. 12.5%
8608 RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS;
MECHANICAL ( INCLUDING ELECTRO - MECHANICAL )
SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR
RAILWAY , TRAMWAYS , ROADS , INLAND WATERWAYS ,
PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS;
PARTS OF THE FOREGOING
8608 00 - Railway or tramway track fixtures and fittings;
mechanical (including electro-mechanical)
signalling, safety or traffic control equipment for

(1) (2) (3) (4)
railway, tramways, roads, inland waterways,
parking facilities, port installation or air-fields;
parts of the foregoing :
8608 00 10 --- Railway and tramway track fixtures and kg. 12.5%
fittings
8608 00 20 --- Mechanical equipment, not electrically kg. 12.5%
powered for signalling to, or controlling,
road rail or other vehicles, ships or aircraft
8608 00 30 --- Other traffic control equipment for railways kg. 12.5%
8608 00 40 --- Other traffic control equipment for roads or kg. 12.5%
inland waterways including automatic traffic
control equipment for use at ports and airports
8608 00 90 --- Other kg 12.5%
8609 00 00 CONTAINERS (INCLUDING CONTAINERS FOR THE u 12.5%
TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND
EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES
OF TRANSPORT
Exemption to marine freight containers cleared from 100% EOUs into DTA for exports:
In exercise of the powers conferred by sub-section (i) of Section 5A of the Central Excise Act, 1944
exempts marine freight containers, falling under Chapter 86 of the Schedule to the Central Excise Tarif
Act, 1985 (5 of 1986), produced or manufactured in hundred per cent Export Oriented Unit or a unit
in an Export Processing Zone or a Free Trade Zone from the whole of the duty of excise leviable
thereon under section 3 of the Central Excise Act, 1944 (1 of 1944), when sold in India for export:
Provided that the unit and buyer of the marine freight containers executes a bond in such form and
for such sum as may be specified by the Assistant Commissioner of Customs incharge of the hundred per
cent Export OrientedUnit or Export Processing Zone or Free Trade Zone, binding themselves to export the
said containers within six months from the date of clearance from the hundred per cent Export Oriented
Unit or Export Processing Zone or Free Trade Zone and to furnish documentary evidence thereof to the
satisfaction of Assistant Commissioner of Customs and to pay the duty leviable thereon in the event of the
failure of the said buyer to export the said marine freight containers:
Provided further that the aforesaid period of six months may, on sufficient cause being shown, be
extended by the Assistant Commissioner of Customs for a further period not exceeding six months.
[Notifn. No.24/98-CE dt.5.8.1998]
CHAPTER 87
Vehicles other than railway or tramway rolling-stock, and parts and
accessories thereof
NOTES
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, tractors means vehicles constructed essentially for hauling or
pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport,
in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment
remain classified in their respective headings even if presented with the tractor, and whether or not mounted
on it.
3. *Heading 8706 shall include chassis, whether or not fitted with a cab.
4. Heading 8712 includes all childrens bicycles. Other childrens cycles fall in heading 9503.
5. For the purposes of this Chapter, building a body or fabrication or mounting or fitting of structures
or equipment on the chassis falling under heading 8706 shall amount to 'manufacture' of a motor vehicle.
6. For the purposes of this Chapter, "station wagons" means vehicles which may be used, without
structural alteration, for the transportation of both persons and goods.

(1) (2) (3) (4)
8701 TRACTORS (OTHER THAN TRACTORS OF
HEADING 8709)
8701 10 00 - Pedestrian controlled tractors u 12.5%
8701 20 - Road tractors for semi-trailers :
8701 20 10 --- Of engine capacity not exceeding 1,800 cc u 12.5%
8701 20 90 --- Other u 12.5%
8701 30 - Track-laying tractors :
--- Garden tractors:
8701 30 11 ---- Of engine capacity not exceeding 1,800 cc u 12.5%
8701 30 19 ---- Other u 12.5%
--- Other :
8701 30 99 ---- Other u 12.5%
8701 90 - Other :
8701 90 10 --- Of engine capacity not exceeding 1,800 cc u 12.5%
8701 90 90 --- Other u 12.5%
8702 MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR
MORE PERSONS, INCLUDING THE DRIVER
*Amended vide Notifn. No.14/2005, dt. 7.3.2005


(1) (2) (3) (4)
8702 10 - With compression-ignition internal combustion
piston engine (diesel or semi-diesel) :
--- Vehicles for transport of not more than
Thirteen persons, including the driver:
8702 10 11 ---- Integrated monocoque vehicle u 27%
8702 10 12 ---- Air-conditioned vehicle u 27%
8702 10 19 ---- Other u 27%
--- Other :
8702 10 91 ---- Integrated monocoque vehicle u 12.5%
8702 10 92 ---- Air-conditioned vehicle u 12.5%
8702 10 99 ---- Other u 12.5%
8702 90 - Other :
--- Vehicles for transport of not more than
Thirteen persons, including the driver:
8702 90 13 ---- Electrically operated u 12.5%
8702 90 19 ---- Other u 27%
8702 90 20 --- Electrically operated vehicles not elsewhere u 12.5%
--- Other :
8702 90 91 ---- Integrated monocoque vehicle u 12.5%
8702 90 92 ---- Air-conditioned vehicle u 12.5%
8702 90 99 ---- Other u 12.5%
8703 MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY
DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN
THOSE OF HEADING 8702), INCLUDING STATION WAGONS
AND RACING CARS
8703 10 - Vehicles specially designed for travelling on snow;
golf cars and similar vehicles:
8703 10 90 --- Other u 24%
- Other vehicles, with spark-ignition internal
combustion reciprocating piston engine :
8703 21 -- Of a cylinder capacity not exceeding 1,000 cc :
8703 21 10 --- Vehicles principally designed for the transport u 24%
of more than seven persons, including the
driver
8703 21 20 --- Three-wheeled vehicles u 24%
--- Other:
8703 21 91 ---- Motor cars u 24%
8703 21 92 ---- Specialised transport vehicles such as u 24%
ambulances, prison vans and the like
8703 21 99 ---- Other u 24%

(1) (2) (3) (4)
8703 22 -- Of a cylinder capacity exceeding 1,000 cc

but not exceeding 1,500 cc :
8703 22 10 --- Vehicles principally designed for the u 24%
transport of more than seven persons,
including the driver
8703 22 20 --- Specialised transport vehicles such as u 24%
--- Other:
8703 22 91 ---- Motor cars u 24%
8703 22 99 ---- Other u 24%
transport of more than seven persons
--- Other:
8703 23 91 ---- Motor cars u 30%

8703 23 99 ---- Other u 30%
8703 24 -- Of a cylinder capacity exceeding 3,000 cc :
--- Other:
8703 24 91 ---- Motor cars u 30%
8703 24 99 ---- Other u 30%
- Other vehicles, with compression Ignition
internal combustion piston engine
(diesel or semi-diesel) :
8703 31 -- Of a cylinder capacity not exceeding
1,500 cc :
--- Other:
8703 31 91 ---- Motor cars u 24%

(1) (2) (3) (4)

8703 31 99 ---- Other u 24%
--- Other:
8703 32 91 ---- Motor cars u 30%
8703 32 92 ---- Specialized transport vehicles such as u 30%
8703 32 99 ---- Other u 30%
--- Other:
8703 33 91 ---- Motor cars u 30%
8703 33 99 ---- Other u 30%
8703 90 - Other :
8703 90 90 --- Other u 30%
8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
8704 10 - Dumpers designed for off-highway use :
8704 10 10 --- With net weight (excluding pay-load) u 12.5%
exceeding 8 tonnes and maximum pay-load
capacity not less than 10 tonnes
8704 10 90 --- Other u 24%
- Other, with compression-ignition internal
combustion piston engine (diesel or
semi-diesel) :
8704 21 -- g.v.w. not exceeding 5 tonnes:
8704 21 10 --- Refrigerated u 12.5%
8704 21 20 --- Three-wheeled motor vehicles u 12.5%
8704 21 90 --- Other u 12.5%
8704 22 -- g.v.w. exceeding 5 tonnes but not exceeding
20 tonnes :
--- Lorries and trucks:
8704 22 11 ---- Refrigerated u 12.5%

(1) (2) (3) (4)
8704 22 19 ---- Other u 12.5%
8704 22 90 --- Other u 12.5%
8704 23 -- g.v.w. exceeding 20 tonnes :
8704 23 11 ---- Refrigerated u 12.5%
8704 23 19 ---- Other u 12.5%
8704 23 90 --- Other u 12.5%
- Other, with spark-ignition internal
combustion piston engine :
8704 31 -- g.v.w. not exceeding 5 tonnes :
8704 31 10 --- Refrigerated u 12.5%
8704 31 20 --- Three-wheeled motor vehicles u 12.5%
8704 31 90 --- Other u 24%
8704 32 -- g.v.w. exceeding 5 tonnes:
8704 32 11 ---- Refrigerated u 12.5%
8704 32 19 ---- Other u 24%
8704 32 90 --- Other u 24%
8704 90 - Other :
8704 90 11 ---- Refrigerated u 12.5%
8704 90 19 ---- Other u 24%
8704 90 90 ---- Other u 24%
8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE
PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS
OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE
LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS
LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE
RADIOLOGICAL UNITS)
8705 10 00 - Crane lorries u 12.5%
8705 20 00 - Mobile drilling derricks u 12.5%
8705 30 00 - Fire fighting vehicles u 12.5%
8705 40 00 - Concrete-mixer lorries u 12.5%
8705 90 00 - Other u 12.5%
8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES
OF HEADINGS 8701 TO 8705
8706 00 - Chassis fitted with engines, for the motor
vehicles of headings 8701 to 8705:
--- For the tractors of heading 8701 :
8706 00 19 ---- Other u 12.5%
--- For the vehicles of heading 8702:

(1) (2) (3) (4)
8706 00 21 ---- For transport of not more than thirteen u 24%

persons, including the driver
8706 00 29 ---- Other u 15%
--- For the motor vehicles of heading 8703:
8706 00 31 ---- For three-wheeled vehicles u 12.5%
8706 00 39 ---- Other u 24%
8706 00 41 ---- For three-wheeled motor vehicles u 12.5%
8706 00 42 ---- For vehicles, other than petrol driven u 15%
8706 00 43 ---- For dumpers covered in the heading 8704 u 25%
8706 00 49 ---- Other u 25%
8706 00 50 --- For the motor vehicles of heading 8705 u 12.5%
8707 BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF
HEADINGS 8701 TO 8705
8707 10 00 - For the vehicles of heading 8703 u 12.5%
8707 90 00 - Other u 12.5%
8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF
8708 10 - Bumpers and parts thereof :
8708 10 10 --- For tractors kg. 12.5%
8708 10 90 --- Other kg. 12.5%
- Other parts and accessories of bodies
(including cabs) :
8708 21 00 -- Safety seat belts u 12.5%
8708 29 00 -- Other kg. 12.5%
8708 30 00 - Brakes and servo-brakes and parts thereof kg. 12.5%
8708 40 00 - Gear boxes and parts thereof kg. 12.5%

8708 50 00 - Drive-axles with differential, whether kg. 12.5%
or not provided with other transmission
components, and non-driving axles; parts thereof
8708 70 00 - Road wheels and parts and accessories thereof kg. 12.5%
8708 80 00 - Suspension systems and parts thereof kg. 12.5%
(including shock-absorbers)
- Other parts and accessories :
8708 91 00 -- Radiators and parts thereof kg. 12.5%
8708 92 00 -- Silencers (mufflers) and exhaust pipes; parts thereof kg. 12.5%
8708 93 00 -- Clutches and parts thereof kg. 12.5%
8708 94 00 -- Steering wheels, steering columns and kg. 12.5%
steering boxes; parts thereof
8708 95 00 -- Safety airbags with inflater system; parts thereof kg. 12.5%
8708 99 00 -- Other kg. 12.5%


(1) (2) (3) (4)
8709 WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH
LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN
FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR
SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF
THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS
OF THE FOREGOING VEHICLES
- Vehicles :
8709 11 00 -- Electrical u 12.5%
8709 19 00 -- Other u 12.5%
8709 90 00 - Parts kg. 12.5%
8710 00 00 TANKS AND OTHER ARMOURED FIGHTING VEHICLES, kg. 12.5%
MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS,

AND PARTS OF SUCH VEHICLES
8711 MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED
WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS;
8711 10 - With reciprocating internal combustion
piston engine of a cylinder capacity not
exceeding 50 cc:
8711 10 10 --- Mopeds u 12.5%
8711 10 20 --- Motorised cycles u 12.5%
8711 10 90 --- Other u 12.5%
piston engine of a cylinder capacity
exceeding 50 cc but not exceeding 250 cc :
--- Scooters :
8711 20 11 ---- Of cylinder capacity not exceeding 75 cc u 12.5%
8711 20 19 ---- Other u 12.5%
--- Motor cycles :
8711 20 29 ---- Other u 12.5%
--- Mopeds :
8711 20 39 ---- Other u 12.5%
--- Other :
8711 20 99 ---- Other u 12.5%
8711 30 10 --- Scooters u 12.5%
8711 30 20 --- Motor-cycles u 12.5%
8711 30 90 --- Other u 12.5%

(1) (2) (3) (4)
8711 40 10 --- Motor-cycles u 12.5%
8711 40 90 --- Other u 12.5%
8711 50 00 - With reciprocating internal combustion u 12.5%
exceeding 800 cc
8711 90 - Other :
8711 90 10 --- Side-cars u 12.5%
--- Other :
8711 90 99 ---- Other u 12.5%
8712 BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY
TRICYCLES), NOT MOTORISED
8712 00 - Bicycles and other cycles (including
delivery tricycles), not motorised:
8712 00 10 --- Bicycles u 12.5%
8712 00 90 --- Other u 12.5%
8713 CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT
MOTORISED OR OTHERWISE MECHANICALLY PROPELLED
8713 10 - Not mechanically propelled :
8713 10 10 --- Wheel chairs for invalid u Nil
8713 10 90 --- Other u Nil
8713 90 - Other :
8713 90 10 --- Wheel chairs for invalid u Nil
8713 90 90 --- Other u Nil
8714 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711
TO 8713
- Of motorcycles (including mopeds) :
8714 10 - Of motorcycles (including mopeds):
8714 10 10 --- Saddles kg 12.5%
8714 10 90 --- Other kg 12.5%
8714 20 - Of carriages for disabled persons:

8714 20 10 --- Mechanically propelled kg. 12.5%
8714 20 20 --- Non-mechanically propelled kg. 12.5%
8714 20 90 --- Other kg. 12.5%
- Other :
8714 91 00 -- Frames and forks, and parts thereof u 12.5%
8714 92 -- Wheel rims and spokes :
8714 92 10 --- Bicycle rims u 12.5%

(1) (2) (3) (4)
8714 92 20 --- Bicycle spokes u 12.5%
8714 92 90 --- Other u 12.5%
8714 93 -- Hubs, other than coaster braking hubs and
hub brakes, and free-wheel sprocket-wheels :
8714 93 10 --- Bicycle hubs kg. 12.5%
8714 93 20 --- Bicycle free-wheels kg. 12.5%
8714 93 90 --- Other kg. 12.5%
8714 94 00 -- Brakes, including coaster braking hubs kg. 12.5%
and hub brakes, and parts thereof
8714 95 -- Saddles :
8714 95 10 --- Bicycle saddles kg. 12.5%
8714 95 90 --- Other kg. 12.5%
8714 96 00 -- Pedals and crank-gear, and parts thereof kg. 12.5%
8714 99 -- Other :
8714 99 10 --- Bicycle chains kg. 12.5%
8714 99 20 --- Bicycle wheels kg. 12.5%
8714 99 90 --- Other kg. 12.5%
8715 BABY CARRIAGES AND PARTS THEREOF
8715 00 - Baby carriages and parts thereof:
8715 00 10 --- Baby carriages u 12.5%
8715 00 20 --- Parts kg. 12.5%
8716 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT
MECHANICALLY PROPELLED; PARTS THEREOF
8716 10 00 - Trailers and semi-trailers of the caravan u 12.5%
type, for housing or camping
8716 20 00 - Self-loading or self-unloading trailers u 12.5%
and semi-trailers for agricultural purposes
- Other trailers and semi-trailers for the
transport of goods :
8716 31 00 -- Tanker trailers and tanker semi-trailers u 12.5%
8716 39 00 -- Other u 12.5%
8716 40 00 - Other trailers and semi-trailers u 12.5%
8716 80 - Other vehicles :
8716 80 10 --- Hand propelled vehicles (e.g. hand carts, u 12.5%
rickshaws and the like)
8716 80 20 --- Animal drawn vehicles u 12.5%
8716 80 90 --- other u 12.5%
8716 90 - Parts :
8716 90 10 --- Parts and accessories of trailers kg. 12.5%
8716 90 90 --- Other kg. 12.5%
z For rates of special duty of excise and notification(s) giving effective rates of special duty of
Appendix III.
Exemption for cars for physically handicapped persons from the whole of National Calamity
Contigent duty leviable thereon subject to the conditions specified therein:
(1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and section 169
of the Finance Act, 2003 (32 of 2003), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts cars for physically handicapped persons, for transport of upto
seven persons including the driver, falling under heading 8703 of the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), from the whole of the National Calamity Contingent duty leviable thereon
under sub-section (1) of section 136 of the said Finance Act, 2001 read with section 169 of the said Finance
Act, 2003.
2. This exemption shall be subject to the conditions that an officer not below the rank of the
Deputy Secretary to the Government of India in the Department of Heavy Industries, certifies that the
said goods are capable of being used by the physically handicapped persons, and the buyer of the car
gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
[Notifn. No. 53/03-CE dt.17.6.2003 as amended by 17/06]

CHAPTER 88
Aircraft, spacecraft, and parts thereof
NOTE
For the purposes of Sub-headings 8802 11 to 8802 40, the expression unladen weight means the
weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment
other than permanently fitted items of equipment.

(1) (2) (3) (4)
8801 BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS
AND OTHER NON-POWERED AIRCRAFT
8801 00 - Balloons and dirigibles; gliders, hang gliders and
other non-powered aircraft :
8801 00 10 - Gliders and hang gliders u 6%
8801 00 20 --- Balloons u 6%
8801 00 90 --- Other u 6%
8802 OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS,
AEROPLANES); SPACECRAFT (INCLUDING SATELLITES)
AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES
- Helicopters:
8802 11 00 -- Of an unladen weight not exceeding 2,000 kg. u 12.5%
8802 12 00 -- Of an unladen weight exceeding 2,000 kg. u 12.5%
8802 20 00 - Aeroplanes and other aircraft, of an unladen u 12.5%
weight not exceeding 2,000 kg.
weight exceeding 2,000 kg. but not exceeding
15,000 kg.
weight exceeding 15,000 kg.
8802 60 00 - Spacecraft (including satellites) and suborbital u Nil
and spacecraft launch vehicles
8803 PARTS OF GOODS OF HEADING 8801 OR 8802
8803 10 00 - Propellers and rotors and parts thereof kg. 12.5%
8803 20 00 - Under-carriages and parts thereof kg. 12.5%
8803 30 00 - Other parts of aeroplanes or helicopters kg. 12.5%
8803 90 00 - Other kg. 12.5%
8804 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND
PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND
ACCESSORIES THERETO
8804 00 - Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof and
accessories thereto:

(1) (2) (3) (4)
8804 00 10 --- Parachutes (including dirigible parachutes and u 6%

paragliders) and parts and accessories thereof6
8804 00 20 --- Rotochutes; parts and accessories thereof u 6%
8805 AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR
SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE
FOREGOING ARTICLES
8805 10 - Aircraft launching gear and parts thereof; deck
arrestor or similar gear and parts thereof:
8805 10 10 --- Aircraft launching gear u 6%
8805 10 20 --- Deck arrestor or similar gear u 6%
8805 10 30 --- Part of aircraft launching gear and deck- u 6%
arrestor or similar gear
- Ground flying trainers and parts thereof:
8805 21 00 -- Air combat simulators and parts thereof u 6%
8805 29 00 -- Other u 6%
CHAPTER 89
Ships, boats and floating structures
NOTE
A hull, an unfinished or incomplete vessel, assembled, unassembled, or disassembled, or a complete

vessel unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential
character of a vessel of a particular kind.

(1) (2) (3) (4)
8901 CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO
SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT
OF PERSONS OR GOODS
8901 10 - Cruise ships, excursion boats and similar vessels
principally designed for the transport of persons;
ferry-boats of all kinds:
8901 10 10 --- Ships u 6%
8901 10 20 --- Launches u 6%
8901 10 30 --- Boats u 6%
8901 10 40 --- Barges u 6%
8901 10 90 --- Other u 6%
8901 20 00 - Tankers u 6%
8901 30 00 - Refrigerated vessels, other than those of u 6%
Sub-heading 8901 20
8901 90 00 - Other vessels for transport of the goods and u 6%
other vessels for the transport of both
persons and goods
8902 FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR
PROCESSING OR PRESERVING FISHERY PRODUCTS
8902 00 - Fishing vessels; factory ships and other vessels for
processing or preserving fishery products :
8902 00 10 --- Trawlers and other fishing vessels u Nil
8902 00 90 --- Other u Nil
8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS;
ROWING BOATS AND CANOES
8903 10 00 - Inflatable u 12.5%
- Other :
8903 91 00 -- Sail boats, with or without auxiliary motor u 12.5%
8903 92 00 -- Motorboats, other than outboard motorboats u 12.5%
8903 99 -- Other :

(1) (2) (3) (4)
8903 99 10 --- Canoes u 12.5%
8903 99 90 --- Other u 12.5%
8904 00 00 - TUGS AND PUSHER CRAFT u 6%
8905 LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES,
AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY
TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR
SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS
8905 10 00 - Dredgers u 6%
8905 20 00 - Floating or submersible drilling or u 6%
production platforms
8905 90 - Other :
8905 90 10 --- Floating docks u 6%
8905 90 90 --- Other u 6%
8906 OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER
THAN ROWING BOATS
8906 10 00 - Warships u Nil
8906 90 00 - Other u 6%
8907 OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS,
COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS)
8907 10 00 - Inflatable rafts u 12.5%
8907 90 00 - Other u 12.5%
8908 00 00 VESSELS AND OTHER FLOATING STRUCTURES FOR u 12.5%
BREAKING UP
__________________________________________________________________________________________________________________________
SECTION XVIII 710 CHAPTER 90
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND
WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
CHAPTER 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments
and apparatus; parts and accessories thereof
NOTES
(a) articles of a kind used in machines, appliances or for other technical uses, of vulcanised
rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or
textile material (heading 5911);
(b) supporting belts or other support articles of textile material, whose intended effect on the
organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic
support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
(c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical
uses, of heading 6909;
(d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious
metal, not being optical elements (heading 8306 or Chapter 71);
(e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017;
(f) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar
goods of plastics (Chapter 39);
(g) pumps incorporating measuring devices, of heading 8413; weight-operated counting or
checking machinery, or separately presented weights for balances (heading 8423); lifting or handling
machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441);
fittings for adjusting work or tools on machine-tools, of heading 8466, including fittings with optical
devices for reading the scale (for example, optical dividing heads) but not those which are in themselves
essentially optical instruments (for example, alignment telescopes); calculating machines (heading
8470); valves or other appliance of heading 8481; machines and apparatus (including apparatus for the
projection or drawing of circuits patterns on sensitised semiconductors materials) of heading 8486;
(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable
electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus
(heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera
recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control
apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536);
numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre
cables of heading 8544;
(ij) searchlights or spotlights of heading 9405;
(k) articles of Chapter 95;

(l) capacity measures, which are to be classified according to their constituent material; or
(m) spools, reels or similar supports (which are to be classified according to their constituent
material, for example, in heading 3923 or Section XV).
2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of
this Chapter are to be classified according to the following rules :
(a) parts and accessories which are goods included in any of the headings of this Chapter or of
Chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their
respective headings;
(b) other parts and accessories, if suitable for use solely or principally with a particular kind of
machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same
heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be
classified with the machines, instruments or apparatus of that kind;
(c) all other parts and accessories are to be classified in heading 9033.
3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4. Heading 9005 does not apply to telescopic sight for fitting to arms, periscopic telescopes for
fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this
Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 9013.
5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could
be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.
6. For the purpose of heading 9021, the expression orthopaedic appliances means appliances for:
(i) preventing or correcting bodily deformities; or
(ii) supporting or holding parts of the body following an illness, operation or injury. Orthopedic
appliances include footwear and special insoles designed to correct orthopaedic conditions,
provided that they are either (1) made to measure, or (2) mass produced, presented singly and not
in pairs and designed to fit either foot equally.
(a) instruments and apparatus for automatically controlling the flow, level, pressure or other
variables of liquids or gases, or for automatically controlling temperature, whether or not their operation
depends on an electrical phenomenon which varies according to the factor to be automatically controlled,
which are designed to bring this factor to, and maintain it at, a desired value, stabilized against
disturbances, by constantly or periodically measuring its actual value; and
(b) automatic regulators of electrical quantities, and instruments or apparatus for automatically
controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying
according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a
desired value, stabilized against disturbances, by constantly or periodically measuring its actual value.

(1) (2) (3) (4)
9001 OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL
FIBRE CABLES OTHER THAN THOSE OF HEADING 8544;
SHEETS AND PLATES OF POLARISING MATERIAL; LENSES
(INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND
OTHER OPTICAL ELEMENTS , OF ANY MATERIAL ,
UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT
OPTICALLY WORKED
9001 10 00 - Optical fibres, optical fibres bundles and cables kg. 12.5%
9001 20 00 - Sheets and plates of polarising material kg. 12.5%
9001 30 00 - Contact lenses u 12.5%
9001 40 - Spectacle lenses of glass :
9001 40 10 --- Polarised glass u 6%
9001 40 90 --- Other u 6%
9001 50 00 - Spectacle lenses of other materials u 6%
9001 90 - Other:
9001 90 10 --- Optical calcite crystal kg. 12.5%
9001 90 90 --- Other kg. 12.5%
9002 LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS,
OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS
FOR INSTRUMENTS OR APPARATUS , OTHER THAN SUCH
ELEMENTS OF GLASS NOT OPTICALLY WORKED
- Objective lenses:
9002 11 00 -- For cameras, projectors or photographic u 12.5%
enlargers or reducers
9002 19 00 -- Other u 12.5%
9002 20 00 - Filters u 12.5%
9002 90 00 - Other u 12.5%
9003 FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR
THE LIKE, AND PARTS THEREOF
- Frames and mountings:
9003 11 00 -- Of plastics u 12.5%
9003 19 00 -- Of other materials u 12.5%
9003 90 00 - Parts kg. 12.5%
9004 SPECTACLES , GOGGLES AND THE LIKE , CORRECTIVE,
PROTECTIVE OR OTHER
9004 10 00 - Sunglasses u 12.5%
9004 90 - Other:
9004 90 10 --- Passive night vision goggles u 12.5%
9004 90 20 --- Prismatic eyeglasses for reading u 12.5%

(1) (2) (3) (4)
9004 90 90 --- Other u 12.5%
9005 BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES,
AND MOUNTINGS THEREFOR ; OTHER ASTRONOMICAL
INSTRUMENTS AND MOUNTINGS THEREFOR , BUT NOT
INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY
9005 10 00 - Binoculars u 12.5%
9005 80 - Other instruments:
9005 80 10 --- Monocular and refracting telescopes u 12.5%
9005 80 20 --- Astronomical instruments u 12.5%
9005 80 90 --- Other u 12.5%
9005 90 - Parts and accessories (including mountings):
9005 90 10 --- Of binocular or telescopes of heading 9005, kg. 12.5%
other than mountings
9005 90 20 --- Mountings for astronomical instruments kg. 12.5%
9005 90 90 --- Other kg. 12.5%
9006 P HOTOGRAPHIC ( OTHER THAN CINEMATOGRAPHIC )
CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND
FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING
8539
9006 10 00 - Cameras of a kind used for preparing printing u 12.5%
plates or cylinders
9006 30 00 - Cameras specially designed for underwater use, u 12.5%
for aerial survey or for medical or surgical
examination of internal organs; comparison
cameras for forensic or criminological purposes
9006 40 00 - Instant print cameras u 12.5%
- Other cameras:
9006 51 00 -- With a through-the-lens view-finder u 12.5%
[single lens reflex (SLR)] for roll film of a
width not exceeding 35 mm
9006 52 00 -- Other, for roll film of a width less than 35 mm u 12.5%
9006 53 -- Other, for roll film of a width of 35 mm:
9006 53 10 --- Fixed focus 35 mm cameras u 12.5%
9006 53 90 --- Other u 12.5%
9006 59 -- Other:
9006 59 10 --- Fixed focus 110 mm cameras u 12.5%
9006 59 90 --- Other u 12.5%
- Photographic flashlight apparatus and flashbulbs:
9006 61 00 -- Discharge lamp ("electronic") flashlight u 12.5%
apparatus
9006 69 00 -- Other u 12.5%
- Parts and accessories:
9006 91 00 -- For cameras kg. 12.5%
9006 99 00 -- Other kg. 12.5%

(1) (2) (3) (4)
9007 CINEMATOGRAPHIC CAMERAS AND PROJECTORS,

WHETHER OR NOT INCORPORATING SOUND RECORDING
OR REPRODUCING APPARATUS
- Cameras:
9007 10 - Cameras:
9007 10 10 --- For film of less than 16 mm width or for u 12.5%
double- 8 mm film
9007 10 90 --- Other u 12.5%
9007 20 - Projectors:
9007 20 10 --- For film of less than 16 mm width u 12.5%
9007 20 90 --- Other u 12.5%
- Parts and accessories:
9007 91 00 -- For cameras kg. 12.5%
9007 92 00 -- For projectors kg. 12.5%
9008 IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC;
PHOTOGRAPHIC ( OTHER THAN CINEMATOGRAPHIC )
ENLARGERS AND REDUCERS
9008 50 - Projectors, enlargers and reducers:
9008 50 10 --- Slide projectors u 12.5%
9008 50 20 --- Microfilm, microfiche or other microform readers, u 12.5%
whether or not capable of producing copies
9008 50 30 --- Other image projectors u 12.5%
9008 50 40 --- Photographic (other than Cinematographic) enlargers u 12.5%
and reducers
9009 OMITTED
9010 A PPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC
(INCLUDING CINEMATOGRAPHIC ) LABORATORIES NOT
SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER;
NEGATOSCOPES; PROJECTION SCREENS
9010 10 00 - Apparatus and equipment for automatically u 12.5%
developing photographic (including
cinematographic) film or paper in rolls or
for automatically exposing developed film
to rolls of photographic paper
9010 50 00 - Other apparatus and equipment for photographic u 12.5%
(including cinematographic) laboratories;
negatoscopes
9010 60 00 - Projection screens u 12.5%
9011 COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR
PHOTOMICRO - GRAPHY , CINEPHOTOMICROGRAPHY OR
MICROPROJECTION
9011 10 00 - Stereoscopic microscopes u 12.5%

(1) (2) (3) (4)
9011 20 00 - Other microscopes, for photomicrography, u 12.5%
cinephotomicrography or microprojection
9011 80 00 - Other microscopes u 12.5%
9012 MICROSCOPES OTHER THAN OPTICAL MICROSCOPES;
DIFFRACTION APPARATUS
9012 10 - Microscopes other than optical microscopes;
diffraction apparatus:
9012 10 10 --- Electron microscopes fitted with equipment u 12.5%
specifically designed for the handling and
transport of semiconductor wafers or reticles
9012 10 90 --- Other u 12.5%
9013 LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES
PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS;
LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL
APPLIANCES AND INSTRUMENTS , NOT SPECIFIED OR
INCLUDED ELSE WHERE IN THIS CHAPTER
9013 10 - Telescopic sights for fitting to arms; periscopes;
telescopes designed to form parts of machines,
appliances, instruments or apparatus of this
Chapter or Section XVI:
9013 10 10 --- Telescopic sights for fitting to arms u 12.5%
9013 10 20 --- Periscopes u 12.5%
9013 10 90 --- Other u 12.5%
9013 20 00 - Lasers, other than laser diodes u 12.5%
9013 80 - Other devices, appliances and instruments:
9013 80 10 --- Liquid crystal devices (LCD) u 12.5%
9013 80 90 --- Other u 12.5%
9013 90 - Parts and accessories:
9013 90 10 --- For liquid crystal devices (LCD) kg. 12.5%
9013 90 90 --- Other kg. 12.5%
9014 DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL
INSTRUMENTS AND APPLIANCES
9014 10 00 - Direction finding compasses u 12.5%
9014 20 00 - Instruments and appliances for aeronautical u 12.5%
or space navigation (other than compasses)
9014 80 - Other instruments and appliances:
9014 80 10 --- Echo sounding instrument u 12.5%
9014 80 20 --- Sextants u 12.5%
9014 80 90 --- Other u 12.5%
9015 S URVEYING ( INCLUDING PHOTOGRAMMETRICAL
SURVEYING ), HYDROGRAPHIC , OCEANOGRAPHIC ,

(1) (2) (3) (4)
HYDROLOGICAL , METEOROLOGICAL OR GEOPHYSICAL
INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES;
RANGEFINDERS
9015 10 00 - Rangefinders u 12.5%
9015 20 00 - Theodolities and tachymeters (tacheometers) u 12.5%
9015 30 - Levels:
9015 30 10 --- Dumpy levels or engineer's levels or builders u 12.5%
levels (not automatic) and quick set levels
with or without horizontal circles
9015 30 90 --- Other u 12.5%
9015 40 00 - Photogrammetrical surveying instruments u 12.5%
and appliances
9015 80 10 --- Hydrographic instruments u 12.5%
9015 80 20 --- Meteorological instruments u 12.5%
9015 80 30 --- Geophysical instruments u 12.5%
9015 80 90 --- Other u 12.5%
9016 BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH
OR WITHOUT WEIGHTS
9016 00 - Balances of a sensitivity of 5cg or better, with or
without weights:
9016 00 10 --- Electric balances u 12.5%
9016 00 20 --- Other balances u 12.5%
9016 00 90 --- Parts kg. 12.5%
9017 DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING
INSTRUMENTS ( FOR EXAMPLE , DRAFTING MACHINES ,
PANTOGRAPHS , PROTRACTORS , DRAWING SETS , SLIDE
RULES , DISC CALCULATORS ); INSTRUMENTS FOR
MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE,
MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS),
NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
9017 10 00 - Drafting tables and machines, whether or not u 12.5%
automatic
9017 20 - Other drawing, marking-out or mathematical
calculating instruments:
9017 20 10 --- Drawing and marking-out instruments u 6%
9017 20 20 --- Mathematical calculating instruments u 6%
9017 20 30 --- Pantograph u 6%
9017 20 90 --- Other u 6%
9017 30 - Micrometers, calipers and gauges:
9017 30 10 --- Micro-meters and calipers u 12.5%
--- Gauges:
9017 30 21 ---- Plug u 12.5%

(1) (2) (3) (4)
9017 30 22 ---- Ring u 12.5%
9017 30 23 ---- Slip u 12.5%
9017 30 29 ---- Other u 12.5%
9017 80 10 --- Measuring rods and tapes and divided scales u 12.5%
9017 80 90 --- Other u 12.5%
9018 I NSTRUMENTS AND APPLIANCES USED IN MEDICAL ,
SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING
SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL
APPARATUS AND SIGHT-TESTING INSTRUMENTS
- Electro-diagnostic apparatus (including apparatus
for functional exploratory examinations or for
checking physiological parameters):
9018 11 00 -- Electro-cardiographs u 12.5%
9018 12 -- Ultrasonic scanning apparatus:
9018 12 10 --- Linear ultrasound scanner u 12.5%
9018 12 90 --- Other u 12.5%
9018 13 00 -- Magnetic resonance imaging apparatus u 12.5%
9018 14 00 -- Scientigraphic apparatus u 12.5%
9018 19 -- Other:
9018 19 10 --- Electro encephalographs u 12.5%
9018 19 20 --- Echo cardiograph u 12.5%
9018 19 90 --- Other u 12.5%
9018 20 00 - Ultra-violet or infra-red ray apparatus u 12.5%
- Syringes, needles, catheters, cannulae and the like:
9018 31 00 -- Syringes, with or without needles u 12.5%
9018 32 -- Tubular metal needles and needles for sutures:
9018 32 10 --- Needles for suture kg. 12.5%
9018 32 20 --- Hollow needles for injection, aspiration, kg. 12.5%
biopsy and transfusion
9018 32 30 --- Hilerio venus fistula needles kg. 12.5%
9018 32 90 --- Other kg. 12.5%
9018 39 -- Other:
9018 39 10 --- Catheters (for urine, stool) u 12.5%
9018 39 20 --- Cardiac catheters u 12.5%
9018 39 30 --- Cannulae u 12.5%
9018 39 90 --- Other u 12.5%
- Other instruments and appliances, used in dental
sciences:
9018 41 00 -- Dental drill engines, whether or not combined u 12.5%
on a single base with other dental equipment
9018 49 00 -- Other u 12.5%
9018 50 - Other ophthalmic instruments and appliances:

(1) (2) (3) (4)
9018 50 10 --- Ophthalmoscopes u 12.5%
9018 50 20 --- Tonometers u 12.5%
9018 50 30 --- Ophthalmic lasers u 12.5%
9018 50 90 --- Other u 12.5%
--- Diagnostic instruments and apparatus:
9018 90 11 ---- Instrument and apparatus for measuring blood u 12.5%
pressure
9018 90 12 ---- Stethoscopes u 12.5%
9018 90 19 ---- Other u 12.5%
--- Surgical tools:
9018 90 21 ---- Bone saws, drills and trephines u 12.5%
9018 90 22 ---- Knives, scissors and blades u 12.5%
9018 90 23 ---- Forceps, forcep clamps, clips, needle holders, u 12.5%
introducers, cephalotribe bone holding and
other holding instruments
9018 90 24 ---- Chisel, gauges, elevators, raspatones, u 12.5%
osteotome, craniotome, bone cutters
9018 90 25 ---- Retractors, spatulaprobes, hooks dialators, u 12.5%
sounds, mallets
9018 90 29 ---- Other u 12.5%
--- Renal dialysis equipment, blood transfusion
apparatus and haemofiltration instruments:
9018 90 31 ---- Renal dialysis equipment (artificial kidneys, u 12.5%
kidney machines and dialysers)
9018 90 32 ---- Blood tranfusion apparatus u 12.5%
9018 90 33 ---- Haemofiltration instruments u 12.5%
--- Anesthetic apparatus and instruments, ENT
precision instruments, acupuncture apparatus,
and endoscopes:
9018 90 41 ---- Anesthetic apparatus and instruments u 12.5%
9018 90 42 ---- ENT precision instruments u 12.5%
9018 90 43 ---- Acupuncture apparatus u 12.5%
9018 90 44 ---- Endoscopes u 12.5%
--- Other:
9018 90 91 ---- Hilerial or venous shunts u 12.5%
9018 90 92 ---- Baby incubators u 12.5%
9018 90 93 ---- Heart-lung machines u 12.5%
9018 90 94 ---- Defibrillators u 12.5%
9018 90 95 ---- Fibrescopes u 12.5%
9018 90 96 ---- Laproscopes u 12.5%
9018 90 97 ---- Vetrasonic lithotripsy instruments u 12.5%
9018 90 98 ---- Apparatus for nerve stimulation u 12.5%
9018 90 99 ---- Other u 12.5%

(1) (2) (3) (4)
9019 MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS;
PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE
THERAPY, OXYGEN THERAPY, AEROSOL THERAPY,
ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC
RESPIRATION APPARATUS
9019 10 - Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
apparatus:
9019 10 10 --- Mechano-therapy appliances u 12.5%
9019 10 20 --- Massage apparatus u 12.5%
9019 10 90 --- Other u 12.5%
9019 20 - Ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other
therapeutic respiration apparatus:
9019 20 10 --- Oxygen therapy apparatus u 12.5%
9019 20 90 --- Other u 12.5%
9020 00 00 OTHER BREATHING APPLIANCES AND GAS MASKS, u 12.5%
EXCLUDING PROTECTIVE MASKS HAVING NEITHER
MECHANICAL PARTS NOR REPLACEABLE FILTERS
9021 ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES,
SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER
FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY;
HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN
OR CARRIED, OR IMPLANTED IN THE BODY, TO
COMPENSATE FOR A DEFECT OR DISABILITY
9021 10 00 - Orthopeaedic or fracture appliances u Nil
- Artificial teeth and dental fittings:
9021 21 00 -- Artificial teeth u Nil
9021 29 00 -- Other u Nil
- Other artificial parts of the body :
9021 31 00 -- Artificial joints u Nil
9021 39 00 -- Other u Nil
9021 40 - Hearing aids, excluding parts and accessories:
9021 40 10 --- Frequency modulated hearing aid system used u Nil
for hearing by handicapped persons in
group situation
9021 40 90 --- Other u Nil
9021 50 00 - Pacemakers for stimulating heart muscles, u Nil
excluding parts and accessories
9021 90 - Other :
9021 90 10 --- Parts and accessories of hearing aids kg. Nil
9021 90 90 --- Other kg. Nil
9022 APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA,
BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR

(1) (2) (3) (4)
MEDICAL , SURGICAL , DENTAL OR VETERINARY USES ,
INCLUDING RADIOGRAPHY OR RADIOTHERAPY APPARATUS,
X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH
TENSION GENERATORS, CONTROL PANELS AND DESKS,
SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS
AND THE LIKE
- Apparatus based on the use of X-rays, whether or
not for medical, surgical, dental or veterinary
uses, including radiography or radiotherapy
apparatus:
9022 12 00 -- Computed tomography apparatus u 12.5%
9022 13 00 -- Other, for dental uses u 12.5%
9022 14 -- Other, for medical, surgical or veterinary uses:
9022 14 10 --- X-ray generators and apparatus (non-portable) u 12.5%
9022 14 20 --- Portable X-ray machine u 12.5%
9022 14 90 --- Other u 12.5%
9022 19 00 -- For other uses u 12.5%
- Apparatus based on the use of alpha, beta or
gamma radiation, whether or not for medical,
surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus:
9022 21 00 -- For medical, surgical, dental or veterinary uses u 12.5%
9022 29 00 -- For other uses u 12.5%
9022 30 00 - X-ray tubes u 12.5%
9022 90 - Other, including parts and accessories:
9022 90 10 --- X-ray valves u 12.5%
9022 90 20 --- Radiation generation units u 12.5%
9022 90 30 --- Radiation beam delivery units u 12.5%
9022 90 40 --- X-ray examination or treatment table, chairs u 12.5%
and the like
9022 90 90 --- Other kg. 12.5%
9023 INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR
DEMONSTRATIONAL PURPOSES ( FOR EXAMPLE , IN
EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES
9023 00 - Instruments, apparatus and models, designed for
demonstrational purposes (for example, in
education or exhibitions), unsuitable for other uses:
9023 00 10 --- Teaching aids u 12.5%
9023 00 90 --- Other u 12.5%
9024 MACHINES AND APPLIANCES FOR TESTING THE HARDNESS,
STRENGTH , COMPRESSIBILITY , ELASTICITY OR OTHER
MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE,
METALS, WOOD, TEXTILES, PAPER, PLASTICS)
9024 10 00 - Machines and appliances for testing metals u 12.5%

(1) (2) (3) (4)
9024 80 - Other machines and appliances:
9024 80 10 --- For testing textiles, paper and paperboard u 12.5%
--- Other:
9024 80 91 ---- For testing hardness u 12.5%
9024 80 99 ---- Other u 12.5%
9025 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS,
THERMOMETERS , PYROMETERS , BAROMETERS ,
HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT,
AND ANY COMBINATION OF THESE INSTRUMENTS
- Thermometers and pyrometers, not combined with
other instruments:
9025 11 -- Liquid-filled, for direct reading:
9025 11 10 --- Clinical thermometers u 12.5%
9025 11 90 --- Other u 12.5%
9025 19 -- Other:
9025 19 10 --- Digital thermometers u 12.5%
9025 19 20 --- Pyrometers u 12.5%
9025 19 90 --- Other u 12.5%
9025 80 10 --- Hydrometers and similar floating instruments u 12.5%
9025 80 20 --- Barometers, not combined with other instruments u 12.5%
9025 80 30 --- Lactometer u 12.5%
9025 80 90 --- Other u 12.5%
9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR
CHECKING THE FLOW , LEVEL , PRESSURE OR OTHER
VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW
METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS),
EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING
9014, 9015, 9028 OR 9032
9026 10 - For measuring or checking the flow or level of liquids:
9026 10 10 --- Flow meters u 12.5%
9026 10 20 --- Level gauges u 12.5%
9026 10 90 --- Other u 12.5%
9026 20 00 - For measuring or checking pressure u 12.5%
9026 80 - Other instruments or apparatus:
9026 80 10 --- Heat meters u 12.5%
9026 80 90 --- Other u 12.5%
9026 90 00 - Parts and accessories u 12.5%
9027 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL
ANALYSIS ( FOR EXAMPLE , POLARIMETERS ,
REFRACTOMETERS , SPECTROMETERS , GAS OR SMOKE
ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR

(1) (2) (3) (4)
MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION,

SURFACE TENSION OR THE LIKE ; INSTRUMENTS AND
APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF
HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS);
MICROTOMES
9027 10 00 - Gas or smoke analysis apparatus u 12.5%
9027 20 00 - Chromatographs and electrophoresis instruments u 12.5%
9027 30 - Spectrometers, spectrophotometers and
spectrographs using optical radiations (UV, visible,
IR):
9027 30 10 --- Spectrometers u 12.5%
9027 30 20 --- Spectrophotometers u 12.5%
9027 30 90 --- Other u 12.5%
9027 50 - Other instruments and apparatus using optical
radiations (UV, visible, IR):
9027 50 10 --- Photometers u 12.5%
9027 50 20 --- Refractometers u 12.5%
9027 50 30 --- Polarimeters u 12.5%
9027 50 90 --- Other u 12.5%
9027 80 - Other instruments and apparatus:
9027 80 10 --- Viscometers u 12.5%
9027 80 20 --- Calorimeters u 12.5%
9027 80 30 --- Instruments and apparatus for measuring the u 12.5%
surface or interfocial tension of liquids
9027 80 40 --- Nuclear magnetic resonance instruments u 12.5%
9027 80 90 --- Other u 12.5%
9027 90 - Microtomes; parts and accessories :
9027 90 10 --- Microtomes, including parts and accessories kg. 12.5%
thereof
9027 90 20 --- Printed circuit assemblies for the goods of kg. 12.5%
sub-heading 9027 80
9027 90 90 --- Other kg. 12.5%
9028 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION
METERS, INCLUDING CALIBRATING METERS THEREFOR
9028 10 00 - Gas meters u 12.5%
9028 20 00 - Liquid meters u 12.5%
9028 30 - Electricity meters:
9028 30 10 --- For alternating current u 12.5%
9028 30 90 --- Other u 12.5%
9028 90 - Parts and accessories :
9028 90 10 --- For electricity meters kg. 12.5%
9028 90 90 --- Other kg. 12.5%
9029 R EVOLUTION COUNTERS , PRODUCTION COUNTERS ,
TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE;

(1) (2) (3) (4)
SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE
OF HEADING 9014 OR 9015; STROBOSCOPES
9029 10 - Revolution counters, production counters,
taximeters, mileometers, pedometers and the like:
9029 10 10 --- Taximeters u 12.5%
9029 10 90 --- Other u 12.5%
9029 20 - Speed indicators and tachometers; stroboscopes:
9029 20 10 --- Tachometers, non-electrical u 12.5%
9029 20 20 --- Speedometers, non-electrical u 12.5%
9029 20 30 --- Stroboscopes u 12.5%
9029 20 90 --- Other u 12.5%
9030 O SCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER
INSTRUMENTS AND APPARATUS FOR MEASURING OR
CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS
OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR
MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY,
COSMIC OR OTHER IONISING RADIATIONS
9030 10 00 - Instruments and apparatus for measuring or u 12.5%
detecting ionising radiations
9030 20 00 - Oscilloscopes and oscillographs u 12.5%
- Other instruments and apparatus, for measuring

or checking voltage, current, resistance or power
:
9030 31 00 -- Multimeters without a recording device u 12.5%
9030 32 00 -- Multimeters with a recording device u 12.5%
9030 33 -- Other, without a recording device :
9030 33 10 --- Ammeters, volt meters and watt meters u 12.5%
9030 33 20 --- Spectrum resistance meters u 12.5%
9030 33 30 --- Capacitance meter u 12.5%
9030 33 40 --- Frequency measuring apparatus u 12.5%
9030 33 50 --- Mega meters u 12.5%
9030 33 90 --- Other u 12.5%
9030 39 00 -- Other, with a recording device u 12.5%
9030 40 00 - Other instruments and apparatus, specially u 12.5%
designed for telecommunications (for example,
cross-talk meters, gain measuring instruments,
distortion factor meters, psophometers)
- Other instruments and apparatus:
9030 82 00 -- For measuring or checking semiconductor u 12.5%
wafers or devices
9030 84 00 -- Other, with a recording device u 12.5%
9030 89 -- Other:

(1) (2) (3) (4)
9030 89 10 --- Scintillator counters u 12.5%
9030 89 20 --- Vectroscope u 12.5%
9030 89 90 --- Other u 12.5%
9030 90 - Parts and accessories:
9030 90 10 --- Of meters and counters kg. 12.5%
9030 90 90 --- Other kg. 12.5%
9031 MEASURING OR CHECKING INSTRUMENTS, APPLIANCES
AND MACHINES, NOT SPECIFIED OR INCLUDED
ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS
9031 10 00 - Machines for balancing mechanical parts u 12.5%
9031 20 00 - Test benches u 12.5%
- Other optical instruments and appliances:
9031 41 00 -- For inspecting semiconductor wafers, or u 12.5%
devices or for inspecting photo-masks or
reticles used in manufacturing semiconductor
devices
9031 49 00 -- Other u 12.5%
9031 80 00 - Other instruments, appliances and machines u 12.5%
9031 90 00 - Parts and accessories u 12.5%
9032 AUTOMATIC REGULATING OR CONTROLLING
INSTRUMENTS AND APPARATUS
9032 10 - Thermostats:
9032 10 10 --- For refrigerating and air-conditioning u 12.5%
appliances and machinery
9032 10 90 --- Other u 12.5%
9032 20 - Manostats:
9032 20 10 --- For refrigerating and air-conditioning u 12.5%
appliances and machinery
9032 20 90 --- Other u 12.5%
- Other instruments and apparatus:
9032 81 00 -- Hydraulic or pneumatic u 12.5%
9032 89 -- Other:
9032 89 10 --- Electronic automatic regulators u 12.5%
9032 89 90 --- Other u 12.5%
9033 00 00 PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED kg. 12.5%
ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES,
INSTRUMENTS OR APPARATUS OF CHAPTER 90
CHAPTER 91
Clocks and watches and parts thereof
NOTES

(a) clock or watch glasses or weights (classified according to their constituent material);
(b) watch chains (heading 7113 or 7117, as the case may be);
(c) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally
heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading
9114);
(d) bearing balls (heading 7326 or heading 8482, as the case may be);
(e) articles of heading 8412 constructed to work without an escapement;
(f) ball bearings (heading 8482);
(g) articles of Chapter 85, not yet assembled together or with other components into watch or
clock movements or into articles suitable for use solely or principally as parts of such movements
(Chapter 85).
2. Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious
metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones
(natural, synthetic or reconstructed) of headings 7101 to 7104. Watches with case of base metal inlaid with
precious metal fall in heading 9102.
3. For the purposes of this Chapter, the expression watch movements means devices regulated by a
balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time,
with a display or a system to which a mechanical display can be incorporated. Such watch movements shall
not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches
and in other articles (for example, precision instruments) are to be classified in this Chapter.

(1) (2) (3) (4)
9101 WRIST-WATCHES, POCKET-WATCHES AND OTHER
WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF
PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS
METAL
- Wrist-watches, electrically operated whether or
not incorporating a stop-watch facility:
9101 11 00 -- With mechanical display only u 12.5%

(1) (2) (3) (4)
9101 19 00 -- Other u 12.5%
- Other wrist-watches, whether or not
incorporating a stop-watch facility:
9101 21 00 -- With automatic winding u 12.5%
9101 29 00 -- Other u 12.5%
- Other :
9101 91 -- Electrically operated:
9101 91 10 --- Pocket-watches u 12.5%
9101 91 20 --- Stop-watches u 12.5%
9101 91 90 --- Other u 12.5%
9101 99 -- Other:
9101 99 10 --- Pocket-watches u 12.5%
9101 99 20 --- Stop-watches u 12.5%
9101 99 90 --- Other u 12.5%
9102 WRIST-WATCHES, POCKET-WATCHES AND OTHER
WATCHES, INCLUDING STOP WATCHES, OTHER THAN
- Wrist-watches, electrically operated, whether or
not incorporating a stop-watch facility:
9102 11 00 -- With mechanical display only u 12.5%
9102 12 00 -- With opto-electronic display only u 12.5%
9102 19 00 -- Other u 12.5%
- Other wrist-watches, whether or not
incorporating a stop-watch facility:
9102 21 00 -- With automatic winding u 12.5%
9102 29 00 -- Other u 12.5%
- Other:
9102 91 -- Electrically operated:
9102 91 10 --- Pocket-watches u 12.5%
9102 91 20 --- Stop-watches u 12.5%
9102 91 90 --- Other u 12.5%
9102 99 -- Other:
9102 99 10 --- Pocket-watches u 12.5%
9102 99 20 --- Stop-watches u 12.5%
9102 99 90 --- Other u 12.5%
9103 CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS
OF HEADING 9104
9103 10 00 - Electrically operated u 12.5%
9103 90 00 - Other u 12.5%
9104 00 00 INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE u 12.5%
FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS
9105 OTHER CLOCKS
- Alarm clocks:
9105 11 00 -- Electrically operated u 12.5%

(1) (2) (3) (4)
9105 19 00 --Other u 12.5%

-Wall clocks:
9105 21 00 --Electrically operated u 12.5%
9105 29 00 --Other u 12.5%
-Other:
9105 91 00 --Electrically operated u 12.5%
9105 99 --Other:
9105 99 10 ---Time pieces u 12.5%
9105 99 90 ---Other u 12.5%
9106 TIME OF DAY RECORDING APPARATUS AND APPARATUS FOR
MEASURING , RECORDING OR OTHERWISE INDICATING
INTERVALS OF TIME, WITH CLOCK OR WATCH MOVEMENT
OR WITH SYNCHRONOUS MOTOR (FOR EXAMPLE, TIME-
REGISTERS, TIME-RECORDERS)
9106 10 00 - Time-registers; time-recorders u 12.5%
9106 90 00 - Other u 12.5%
9107 00 00 TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH u 12.5%
SYNCHRONOUS MOTOR
9108 WATCH MOVEMENTS, COMPLETE AND ASSEMBLED
- Electrically operated:
9108 11 00 -- With mechanical display only or with a device u 12.5%
to which a mechanical display can be incorporated
9108 12 00 -- With opto-electronic display only u 12.5%
9108 19 00 -- Other u 12.5%
9108 20 00 - With automatic winding u 12.5%
9108 90 00 - Other u 12.5%
9109 CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED
9109 10 - Electrically operated:
9109 10 10 --- Of alarm clocks u 12.5%
9109 10 90 --- Other u 12.5%
9109 90 00 - Other u 12.5%
9110 COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED
OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE
WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH
OR CLOCK MOVEMENTS
- Of watches:
9110 11 00 -- Complete movements, unassembled or u 12.5%
partly assembled (movement sets)
9110 12 00 -- Incomplete movements, assembled u 12.5%
9110 19 00 -- Rough movements u 12.5%
9110 90 00 - Other u 12.5%
9111 WATCH CASES AND PARTS THEREOF
9111 10 00 - Cases of precious metal or of metal clad u 12.5%

(1) (2) (3) (4)
with precious metal

9111 20 00 - Cases of base metal, whether or not gold-or u 12.5%
silver-plated
9111 80 00 - Other cases u 12.5%
9111 90 00 - Parts kg. 12.5%
9112 CLOCK CASES AND CASES OF A SIMILAR TYPE FOR
OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF
9112 20 00 - Cases u 12.5%
9112 90 00 - Parts kg. 12.5%
9113 WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS,
AND PARTS THEREOF
9113 10 00 - Of precious metal or of metal clad with precious u 12.5%
metal
9113 20 - Of base metal, whether or not gold- or silver-plated:
9113 20 10 --- Parts kg. 12.5%
9113 20 90 --- Other kg. 12.5%
9113 90 - Other:
9113 90 10 --- Parts kg. 12.5%
9113 90 90 --- Other kg. 12.5%
9114 OTHER CLOCK OR WATCH PARTS
9114 10 - Springs, including hair-springs:
9114 10 10 --- For watches kg. 12.5%
9114 10 20 --- For clocks kg. 12.5%
9114 30 - Dials:
9114 30 10 --- For watches kg. 12.5%
9114 30 20 --- For clocks kg. 12.5%
9114 40 - Plates and bridges:
9114 40 10 --- For watches kg. 12.5%
9114 40 20 --- For clocks kg. 12.5%
9114 90 - Other:
9114 90 30 --- Jewels kg. 12.5%
9114 90 90 --- Other:
9114 90 91 ---- For watches kg. 12.5%
9114 90 92 ---- For clocks kg. 12.5%
__________________________________________________________________________________________________________________________
CHAPTER 92
Musical instruments; parts and accessories of such articles
NOTES
(a) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
(b) microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other
accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated
in or housed in the same cabinet as instruments of this Chapter;
(c) toy instruments or apparatus (heading 9503); or
(d) brushes for cleaning musical instruments (heading 9603).
2. Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or
9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are
to be classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate
articles and not as forming a part of such instrument.

(1) (2) (3) (4)
9201 PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI-CHORDS
AND OTHER KEYBOARD STRINGED INSTRUMENTS
9201 10 00 - Upright pianos u 12.5%
9201 20 00 - Grand pianos u 12.5%
9201 90 00 - Other u 12.5%
9202 OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE,
GUITARS, VIOLINS, HARPS)
9202 10 00 - Played with a bow u 12.5%
9202 90 00 - Other u 12.5%
9203 OMITTED
9204 OMITTED
9205 WIND MUSICAL INSTRUMENTS (FOR EXAMPLE,
KEYBOARD PIPE ORGANS, ACCORDIONS, CLARINETS,
TRUMPETS, BAGPIPES), OTHER THAN FAIRGROUND
ORGANS AND MECHANICAL STREET ORGANS
9205 10 00 - Brass-wind instruments u 12.5%
9205 90 - Other:
9205 90 10 --- Flutes u 12.5%
9205 90 20 --- Clarinets u 12.5%
9205 90 90 --- Other u 12.5%
9206 00 00 PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS, u 12.5%

(1) (2) (3) (4)
XYLOPHONES, CYMBOLS, CASTANETS, MARACAS)

9207 M USICAL INSTRUMENTS , THE SOUND OF WHICH IS
PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR
EXAMPLE, ORGANS, GUITARS, ACCORDIONS)
9207 10 00 - Keyboard instruments, other than accordions u 12.5%
9207 90 00 - Other u 12.5%
9208 MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL
STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL
SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING
WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY
CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER
MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS
9208 10 00 - Musical boxes u 12.5%
9208 90 00 - Other u 12.5%
9209 PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES)
AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND ROLLS
FOR MECHANICAL INSTRUMENTS ) OF MUSICAL
INSTRUMENTS; METRONOMES, TUNING FORKS AND PITCH
PIPES OF ALL KINDS
9209 30 00 - Musical instrument strings kg. 12.5%
- Other:
9209 91 00 -- Parts and accessories for pianos kg. 12.5%
9209 92 00 -- Parts and accessories for the musical kg. 12.5%
instruments of Heading 9202
9209 94 00 -- Parts and accessories for the musical kg. 12.5%
instruments of Heading 9207
9209 99 00 -- Other kg. 12.5%
SECTION XIX 731 CHAPTER 93
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
CHAPTER 93
Arms and ammunition; parts and accessories thereof
NOTES
(a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar
(c) armoured fighting vehicles (heading 8710);
(d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a
firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); or
(e) bows, arrows, fencing foils or toys (Chapter 95).
2. In heading 9306, the reference to "parts thereof" does not include radio or radar apparatus of
heading 8526.

(1) (2) (3) (4)
9301 MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS
AND THE ARMS OF HEADING 9307
9301 10 - Artillery weapons (for example, guns, howitzers
and mortars):
9301 10 10 --- Self propelled u 6%
9301 10 90 --- Other u 6%
9301 20 00 - Rocket launchers; flame-throwers; grenade u 6%
launchers; torpedo tubes and similar projectors
9301 90 00 - Other u 6%
9302 00 00 REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING u 12.5%
9303 OR 9304
9303 OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE
BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE,
SPORTING SHOTGUNS AND RIFLES , MUZZLE - LOADING
FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED
TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS
FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE
KILLERS, LINE-THROWING GUNS)
9303 10 00 - Muzzle-loading firearms u 12.5%
SECTION XIX 732 CHAPTER 93

(1) (2) (3) (4)
9303 20 00 - Other sporting, hunting or target-shooting u 12.5%

shotguns, including combination shotgun-rifles
9303 30 00 - Other sporting, hunting or target-shooting rifles u 12.5%
9303 90 00 - Other u 12.5%
9304 00 00 OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS u 12.5%
AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF
HEADING 9307
9305 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS
9301 TO 9304
- Of shotguns or rifles of heading 9303:
9305 10 00 - Of revolvers or pistols kg. 12.5%
9305 20 - Of shotguns or rifles of heading 9303:
9305 20 10 --- Shotgun barrels kg. 12.5%
9305 20 90 --- Other kg. 12.5%
- Other :
9305 91 00 -- Of military weapons of heading 9301 kg. 12.5%
9305 99 00 -- Other kg. 12.5%
9306 BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND
SIMILAR MUNITIONS OF WAR AND PARTS THEREOF ;
CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES
AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE
WADS
- Shotgun cartridges and parts thereof; air gun pellets:
9306 21 00 -- Cartridges kg. 12.5%
9306 29 00 -- Other kg. 12.5%
9306 30 00 - Other cartridges and parts thereof u 12.5%
9306 90 00 - Other u 12.5%
9307 00 00 SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR u 12.5%
ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS
THEREFOR
SECTION XX 733 CHAPTER 94
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps
and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates
and the like; prefabricated building
NOTES
(a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) mirrors designed for placing on the floor or ground [for example, cheval-glasses (swing-
mirrors)] of heading 7009;
(c) articles of Chapter 71;
(d) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39), or safes of heading 8303;
(e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418;
furniture specially designed for sewing machines (heading 8452);
(f) lamps and lighting fittings of Chapter 85;
(g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of headings
8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
(h) articles of heading 8714;
(ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading
9018);
(k) articles of Chapter 91 (for example, clocks and clock cases); or
(l) toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture
specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other
than electric garlands) such as Chinese lanterns (heading 9505).
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those
headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed
to be hung, to be fixed to the wall or to stand one on the other:
(a) cupboards, bookcases, other shelved furniture ( including single shelves presented with supports
for fixing them to the wall) and unit furniture;
(b) seats and beds.
3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs
(whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other
stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401,
9402 or 9403 as parts of goods.
4. For the purposes of heading 9406, the expression prefabricated buildings means buildings which
are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing
or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

(1) (2) (3) (4)
9401 SEATS (OTHER THAN THOSE OF HEADING 9402),
WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS
THEREOF
9401 10 00 - Seats of a kind used for aircraft u 12.5%
9401 20 00 - Seats of a kind used for motor vehicles u 12.5%
9401 30 00 - Swivel seats and variable height adjustment u 12.5%
9401 40 00 - Seats other than garden seats or camping u 12.5%
equipment, convertible into beds
- Seats of cane, osier, bamboo or similar materials :
9401 51 00 -- Of bamboo or rattan u 12.5%
9401 59 00 -- Other u 12.5%
- Other seats, with wooden frames:
9401 61 00 -- Upholstered u 12.5%
9401 69 00 -- Other u 12.5%
- Other seats, with metal frames:
9401 71 00 -- Upholstered u 12.5%
9401 79 00 -- Other u 12.5%
9401 80 00 - Other seats u 12.5%
9401 90 00 - Parts kg. 12.5%
9402 MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE
(FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES,
HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS'
CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING
ROTATING AS WELL AS BOTH RECLINING AND ELEVATING
MOVEMENTS; PARTS OF THE FOREGOING ARTICLES
9402 10 - Dentists', barbers' or similar chairs and parts thereof:
9402 10 10 --- Dentists' chairs and parts thereof u 12.5%
9402 10 90 --- Other u 12.5%
9402 90 - Other :
9402 90 10 --- Hospital beds with mechanical fittings u 12.5%
9402 90 20 --- Parts u 12.5%
9402 90 90 --- Other u 12.5%
9403 OTHER FURNITURE AND PARTS THEREOF
9403 10 - Metal furniture of a kind used in offices:
9403 10 10 --- Of steel kg. 12.5%
9403 10 90 --- Other kg. 12.5%
9403 20 - Other metal furniture:
9403 20 10 --- Of steel kg. 12.5%

(1) (2) (3) (4)
9403 20 90 --- Other kg. 12.5%

9403 30 - Wooden furniture of a kind used in offices:
9403 30 10 --- Cabinetware kg. 12.5%
9403 30 90 --- Other kg. 12.5%
9403 40 00 - Wooden furniture of a kind used in the kitchen u 12.5%
9403 50 - Wooden furniture of a kind used in the bed room:
9403 50 10 --- Bed stead u 12.5%
9403 50 90 --- Other u 12.5%
9403 60 00 - Other wooden furniture u 12.5%
9403 70 00 - Furniture of plastics kg. 12.5%
- Furniture of other materials, including cane,
osier, bamboo or similar materials:
9403 81 00 -- Of bamboo or rattan kg. 12.5%
9403 89 00 -- Other kg. 12.5%
9403 90 00 - Parts kg. 12.5%
9404 MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR
FURNISHING ( FOR EXAMPLE , MATTRESSES , QUILTS ,
EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED
WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH
ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS,
WHETHER OR NOT COVERED
9404 10 00 - Mattress supports kg. 12.5%
- Mattresses:
9404 21 -- Of cellular rubber or plastics, whether or not
covered:
9404 21 10 --- Of rubber u 12.5%
9404 21 90 --- Of plastic u 12.5%
9404 29 -- Of other materials:
9404 29 10 --- Spring interior u 12.5%
9404 29 20 --- Of Rubberised coir with or without combination of u 12.5%
other materials, whether or not with metallic springs.
9404 29 90 --- other u 12.5%
9404 30 - Sleeping bags:
9404 30 10 --- Filled with feathers or down u 12.5%
9404 30 90 --- Other u 12.5%
9404 90 - Other :
--- Quilts:
9404 90 11 ---- Filled with feathers or down kg. 12.5%
9404 90 19 ---- Other kg. 12.5%
--- Other :
9404 90 91 ---- Filled with feathers or down kg. 12.5%
9404 90 99 ---- Other kg. 12.5%
9405 LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS
AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE

(1) (2) (3) (4)
SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED

NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED
LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE
9405 10 - Chandeliers and other electric ceiling or wall
lighting fittings, excluding those of a kind used
for lighting public open spaces or thorough fares:
9405 10 10 --- Hanging lamps, complete fittings u 12.5%
9405 10 20 --- Wall lamps u 12.5%
9405 10 90 --- Other u 12.5%
9405 20 - Electric table, desk, bedside or floor-standing
lamps:
9405 20 10 --- Table lamps, complete fittings u 12.5%
9405 20 90 --- Other u 12.5%
9405 30 00 - Lighting sets of a kind used for Christmas trees u 12.5%
9405 40 - Other electric lamps and lighting fittings:
9405 40 10 --- Searchlights and sportlights u 12.5%
9405 40 90 --- Other u 12.5%
9405 50 - Non-electrical lamps and lighting fittings:
9405 50 10 --- Hurricane lanterns u 6%
9405 50 20 --- Miner's safety lamps u 12.5%
--- Oil pressure lamps:
9405 50 31 ---- Kerosene pressure lanterns u 12.5%
9405 50 39 ---- Other u 12.5%
9405 50 40 --- Solar lanterns or lamps u 12.5%
--- Other oil lamps:
9405 50 51 ---- Metal u 12.5%
9405 50 59 ---- Other u 12.5%
9405 60 - Illuminated signs, illuminated name-plates
and the like :
9405 60 10 --- Of plastic u 12.5%
- Parts:
9405 91 00 -- Of glass kg. 12.5%
9405 92 00 -- Of plastics kg. 12.5%
9405 99 00 -- Other kg. 12.5%
9406 PREFABRICATED BUILDINGS
9406 00 - Prefabricated buildings :
--- Green houses:
9406 00 11 ---- Green house - in ready to assemble sets u 12.5%
9406 00 19 ---- Other u 12.5%
--- Other :
9406 00 91 ---- Prefabricated housing material u 12.5%
9406 00 92 ---- Prefabricated construction for cold storage u 12.5%

(1) (2) (3) (4)
9406 00 93 ---- Silos for storing ensilage u 12.5%
9406 00 99 ---- Other u 12.5%
CHAPTER 95
Toys, games and sports requisites; parts and accessories thereof
NOTES
(a) Candles (heading 3406);
(b) fireworks or other pyrotechnic articles of heading 3604;
(c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into
fishing lines, of Chapter 39, heading 4206 or Section XI;
(d) sports bags or other containers of heading 4202, 4303 or 4304;
(e) sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
(f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or
sports headgear of Chapter 65;
(h) walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);
(ij) unmounted glass eyes for dolls or other toys, of heading 7018;
(k) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar
(l) bells, gongs or the like of heading 8306;
(m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids
or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504) discs,
tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of
sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus
(heading 8526) or cordless infrared remote control devices (heading 8543);
(n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) childrens bicycles (heading 8712);
(p) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44
for such articles made of wood);
(q) spectacles, goggles or the like, for sports or outdoor games (heading 9004);
(r) decoy calls or whistles (heading 9208);
(s) arms or other articles of Chapter 93;
(t) electric garlands of all kinds (heading 9405);
(u) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according
to the constituent material); or
(v)Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed
linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified
according to their constituent material).
2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed ), precious metal or metal clad with precious metal constitute only minor
constituents.
3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with
articles of this Chapter are to be classified with those articles.
4. Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading
combined with one or more items, which cannot be considered as sets under rule 3(b) of the General rules
for the interpretation of this Schedule, and which, if presented separately, would be classified in other
headings, provided the articles are put up together for retail sale and the combinatins have essential character
of toys.
5. Heading 9503 does not cover articles which, on account of their design, shape or constituent
material, are identifiable as intended exclusively for animals, for example, pet toys (classification in their
own appropriate heading)
Sub-heading Note Sub-heading 9504 50 covers .
(a) Video game consoles from which the image is reproduced on television receiver, a
monitor or other external screen or surface; or
(b) Video game machines having a self-contained video screen, whether or not portable.
This Sub-heading does not cover video game consoles or machines operated by coins, banknotes, bank
cards, tokens or by any other means of payment (sub-heading 9504 30).

(1) (2) (3) (4)
9501 WHEELED TOYS DESIGNED TO BE RIDDEN BY CHILDREN

(FOR EXAMPLE, TRICYCLES, SCOOTERS, PEDAL CARS);
DOLLS CARRIAGES
9501 00 - Wheeled toys designed to be ridden by children (for
example, tricycles, scooters, pedal cars); dolls
carriages:
9502 OMITTED
9503 TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED
TOYS; DOLLS' CARRIAGES; DOLLS; OTHER TOYS; REDUCED-
SIZE (" SCALE") MODELS AND SIMILAR RECREATIONAL
MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS
9503 00 - Tricycles, scooters, pedal cars and similar wheeled
toys; dolls' carriages; dolls; other toys; reduced-
size ("scale") models and similar recreational
models, working or not; puzzles of all kinds :
9503 00 10 --- Of wood u 12.5%
9503 00 20 --- Of metal u 12.5%
9503 00 30 --- Of plastics u 12.5%
9503 00 90 --- Other u 12.5%

(1) (2) (3) (4)
9504 VIDEO GAME CONSOLES AND MACHINES, ARTICLES OF
FUNFAIR , TABLE OR PARLOUR GAMES , INCLUDING
PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES
AND AUTOMATIC BOWLING ALLEY EQUIPMENT
9504 20 00 - Articles and accessories for billiards of all kinds u 12.5%
9504 30 - Other games, operated by coins, bank notes, bank cards, u 12.5%
tokens or by other means of payment, other than
bowling
alley equipment
9504 30 00 - Other games, operated by coins, banknotes, u 12.5%
bank cards, tokens or; by any other means of
payment, other than automatic bowling alley
equipment
9504 40 00 - Playing cards u 12.5%
9504 50 00 - Video game consoles and machines, other u 12.5%
than those of; sub-heading 9504 30
9504 90 - Other:
9504 90 10 --- Chess set, all types u 12.5%
9504 90 20 --- Carrom Board with or without coins and strikers u 12.5%
9504 90 90 - Other u 12.5%
9505 FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES,

INCLUDING CONJURING TRICKS AND NOVELTY JOKES
9505 10 00 - Articles for Christmas festivities kg. 12.5%
9505 90 - Other :
9505 90 10 --- Magical equipments kg. 12.5%
9505 90 90 --- Other kg. 12.5%
9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL
EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS
(INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT
SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER;
SWIMMING POOLS AND PADDLING POOLS
- Snow-skis and other snow-ski equipment :
9506 11 00 -- Skis u 12.5%
9506 12 00 -- Ski-fastenings (ski-bindings) kg. 12.5%
9506 19 00 -- Other kg. 12.5%
- Water-skis, surf-boards, sailboards and other
water-sport equipment:
9506 21 00 -- Sailboards u 12.5%
9506 29 00 -- Other u 12.5%
- Golf clubs and other golf equipment:
9506 31 00 -- Clubs, complete u 12.5%

(1) (2) (3) (4)
9506 32 00 -- Balls u 12.5%
9506 39 00 -- Other kg. 12.5%
9506 40 00 - Articles and equipment for table-tennis u 12.5%
- Tennis, badminton or similar rackets, whether
or not strung:
9506 51 00 -- Lawn-tennis rackets, whether or not strung u 12.5%
9506 59 -- Other :
9506 59 10 --- Squash or racketball badminton rackets, u 12.5%
whether or not strung
9506 59 90 --- Other u 12.5%
- Balls, other than golf balls and table-tennis balls:
9506 61 00 -- Lawn-tennis balls u 12.5%
9506 62 -- Inflatable:
9506 62 10 --- Football u 12.5%
9506 62 20 --- Volley ball u 12.5%
9506 62 30 --- Basket ball u 12.5%
9506 62 90 --- Other u 12.5%
9506 69 -- Other :
9506 69 10 --- Hockey ball u 12.5%
9506 69 20 --- Cricket ball u 12.5%
9506 69 30 --- Golf ball u 12.5%
9506 69 40 --- Rugby ball u 12.5%
9506 69 90 --- Other u 12.5%
9506 70 00 - Ice skates and roller skates, including skating u 12.5%
boots with skates attached
- Other :
9506 91 -- Articles and equipment for general physical
exercise, gymnastics or athletics:
9506 91 10 --- Boxing equipment kg. 12.5%
9506 91 90 --- Other kg. 12.5%
9506 99 -- Other :
9506 99 10 --- Badminton shuttle cocks u 12.5%
9506 99 20 --- Leg pads and bats for cricket u 12.5%
9506 99 30 --- Shoulder pads for football u 12.5%
9506 99 40 --- Hockey sticks and blades u 12.5%
9506 99 50 --- Polo sticks including blades, shafts and heads u 12.5%
9506 99 60 --- Sports net u 12.5%
9506 99 70 --- Tennis and badminton racket pressures u 12.5%
9506 99 80 --- Shin-guards and elbow or shoulders pads u 12.5%
excluding those for football; waist, thigh and

(1) (2) (3) (4)
hip protective equipment
9506 99 90 --- Other u 12.5%
9507 FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY
NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208) AND SIMILAR
HUNTING OR SHOOTING REQUISITES
9507 10 00 - Fishing rods u 12.5%
9507 20 00 - Fish-hooks, whether or not snelled kg. 12.5%
9507 30 00 - Fishing reels u 12.5%
9507 90 - Other :
9507 90 10 --- Fish landing and butterfly nets u 12.5%
9507 90 90 --- Other u 12.5%
9508 ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS ;
TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES
9508 10 00 - Travelling circuses and travelling menageries kg.
9508 90 00 - Other kg. 12.5%
CHAPTER 96
Miscellaneous manufactured articles
NOTES
(a) pencils for cosmetic or toilet uses (Chapter 33);
(b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c) imitation Jewellery (heading 7117);
(d) parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or
(e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding
materials; heading 9601 or 9602 applies, however, to separately presented handles or other parts of
such articles;
(f) articles of Chapter 90, for example, spectacle frames (heading 9003), mathematical drawing
pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or
veterinary purposes (heading 9018);
(g) articles of Chapter 91 (for example, clock or watch cases);
(h) musical instruments or parts or accessories thereof (Chapter 92);
(ij) articles of Chapter 93 (arms and parts thereof);
(k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) articles of Chapter 95 (toys, games, sports requisites).
2. In heading 9602, the expression "vegetable or mineral carving material" means :

(a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for
example, corozo and dom);
(b) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral
substitutes for jet.
3. In heading 9603, the expression "prepared knots and tufts for broom or brush making" applies only
to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for
incorporation without division in brooms or brushes, or which require only such further minor processes as
trimming to shape at the top, to render them ready for such incorporation.
4. Articles of this Chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the
Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of
natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However,
headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-
precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal
constitute only minor constituents.

(1) (2) (3) (4)
9601 WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS,
CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING
MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING
ARTICLES OBTAINED BY MOULDING)
9601 10 00 - Worked ivory and articles of ivory kg. 12.5%
9601 90 - Other :
9601 90 10 --- Worked tortoise-shell and articles thereof kg. 12.5%
9601 90 20 --- Worked mother-of-pearl and articles thereof kg. 12.5%
9601 90 30 --- Worked bone (excluding whale bone) and kg. 12.5%
articles thereof
9601 90 40 --- Worked horn, coral and other animal carving kg. 12.5%
material and articles thereof
9601 90 90 --- Other kg. 12.5%
9602 WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND
ARTICLES OF THESE MATERIALS MOULDED OR CARVED
ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR
NATURAL RESINS OR OF MODELLING PASTES, AND OTHER
MOULDED OR CARVED ARTICLES , NOT ELSEWHERE
SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN
(EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF
UNHARDENED GELATIN
9602 00 - Worked vegetable or mineral carving material and
articles of these materials moulded or carved
articles of wax, of stearin, of natural gums or
natural resins or of modelling pastes, and other
moulded or carved articles, not elsewhere specified
or included; worked, unhardened gelatin (except
gelatin of heading 3503) and articles of unhardened
gelatin:
9602 00 10 --- Worked vegetable carving material and articles kg. 12.5%
thereof
9602 00 20 --- Moulded or carved articles of wax, stearin, kg. 12.5%
natural gums and resins and other moulded or
carved articles
9602 00 30 --- Gelatin capsules, empty kg. 12.5%
9602 00 40 --- Other articles of unhardened gelatin kg. 12.5%
9602 00 90 --- Other kg. 12.5%
9603 BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING
PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-
OPERATED MECHANICAL FLOOR SWEEPERS , NOT

(1) (2) (3) (4)
MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED KNOTS

AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS
AND ROLLERS ; SQUEEGEES ( OTHER THAN ROLLER
SQUEEGEES)
9603 10 00 - Brooms and brushes, consisting of twigs or u 12.5%
other vegetable materials, bound together,
with or without handles
- Tooth brushes, shaving brushes, hair brushes, nail
brushes, eyelash brushes and other toilet brushes
for use on the person, including such brushes
constituting parts of appliances:
9603 21 00 -- Tooth brushes including dental-plate brushes u 12.5%
9603 29 00 -- Other u 12.5%
9603 30 - Artists' brushes, writing brushes and similar
brushes for the application of cosmetics:
9603 30 10 --- Artist brushes u 12.5%
9603 30 20 --- Brushes for the application of cosmetics u 12.5%
9603 30 90 --- Other u 12.5%
9603 40 - Paint, distemper, varnish or similar brushes
(other than brushes of sub-heading 9603 30);
paint pads and rollers:
9603 40 10 --- Paint, distemper, varnish or similar brushes u 12.5%
(other than brushes of sub-heading 9603 30)
9603 40 20 --- Paint pads and rollers u 12.5%
9603 50 00 - Other brushes constituting parts of machines, u 12.5%
appliances or vehicles
9603 90 00 - Other u 12.5%
9604 00 00 HAND SIEVES AND HAND RIDDLES u 12.5%
9605 TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR
CLOTHES CLEANING
9605 00 - Travel sets for personal toilet, sewing or shoe or
clothes cleaning :
9605 00 10 --- For personal toilet u 12.5%
9605 00 90 --- Other u 12.5%
9606 BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND PRESS-
STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE
ARTICLES; BUTTON BLANKS
9606 10 - Press-fasteners, snap-fasteners and press-studs and
parts thereof :
9606 10 10 --- Press-fasteners, snap-fasteners and press-studs kg. 12.5%
9606 10 20 --- Parts kg. 12.5%
- Buttons :
9606 21 00 -- Of plastics, not covered with textile material kg. 6%

(1) (2) (3) (4)
9606 22 00 -- Of base metals, not covered with textile kg. 6%

material
9606 29 -- Other :
9606 29 10 --- Button of coconut shell or wood kg. 6%
9606 29 90 --- Other kg. 6%
9606 30 - Button moulds and other parts of buttons;
button blanks :
9606 30 10 --- Button blanks kg. 6%
9606 30 90 --- Other kg. 12.5%
9607 SLIDE FASTENERS AND PARTS THEREOF
- Slide fasteners :
9607 11 -- Fitted with chain scoops of base metal :
9607 11 10 --- Zip fasteners kg. 12.5%
9607 11 90 --- Other kg. 12.5%
9607 19 -- Other :
9607 19 10 --- Zip fasteners kg. 12.5%
9607 19 90 --- Other kg. 12.5%
9607 20 00 - Parts kg. 12.5%
9608 BALL POINT PENS; FELT TIPPED AND OTHER POROUS-TIPPED PENS
AND MARKERS; FOUNTAIN PENS; STYLOGRAPH PENS AND OTHER
PENS; DUPLICATING STYLOS; PROPELLING OR SLIDING PENCILS;
PEN HOLDERS, PENCIL HOLDERS AND SIMILAR HOLDERS; PARTS
(INCLUDING CAPS AND CLIPS) OF THE FOREGOING ARTICLES,
9608 10 - Ball point pens :
--- With liquid ink (for rolling ball pen): u 12.5%
9608 10 11 ---- High value ball point pens u 12.5%
9608 10 12 ---- Ball point pens with body or cap of precious metal u 12.5%
or rolled precious metal
9608 10 19 ---- Other u 12.5%
--- Other:
9608 10 91 ---- High value ball point pens u 12.5%
9608 10 92 ---- Ball point pens with body or cap of precious metal u 12.5%
or rolled precious metal
9608 10 99 ---- Other u 12.5%
9608 20 00 - Felt tipped and other porous-tipped pens and markers u 12.5%
9608 30 - Fountain pens, stylograph pens and other pens:
--- Fountain pens:
9608 30 11 ---- High value fountain pens u 12.5%
9608 30 12 ---- With body or cap of precious metal or rolled u 12.5%
precious metal

(1) (2) (3) (4)
9608 30 19 ---- Other u 12.5%
--- Stylograph pens:
9608 30 21 ---- High value pens u 12.5%
precious metal
9608 30 29 ---- Other u 12.5%
--- Other
9608 30 91 ---- High value pens u 12.5%
precious metal
9608 30 99 ---- Other u 12.5%
9608 40 00 - Propelling or sliding pencils u 12.5%
9608 50 00 - Sets of articles from two or more of the u 12.5%
foregoing sub-headings
9608 60 - Refills for ball point pens, comprising the ball
point and ink-reservoir :
9608 60 10 --- With liquid ink (for rolling ball-pen) u 12.5%
9608 60 90 --- Other u 12.5%
- Other :
9608 91 -- Pen nibs and nib points :
9608 91 10 --- Nib points for pen u 12.5%
9608 91 20 --- Nibs of wool felt or plastics for use in the u 12.5%
manufacture of porous-tip pen or markers
9608 91 30 --- Other pen nibs u 12.5%
--- Other :
9608 91 91 ---- Of metal u 12.5%
9608 91 99 ---- Other u 12.5%
9608 99 -- Other :
9608 99 10 --- Pen holders, pencil holders and similar holders kg. 12.5%
9608 99 90 --- Other kg. 12.5%
9609 PENCILS (OTHER THAN PENCILS OF HEADING 9608),
CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS,
WRITING OR DRAWING CHALKS AND TAILORS' CHALKS
9609 10 00 - Pencils and crayons, with leads encased in a kg. 6%
rigid sheath
9609 20 00 - Pencil leads, black or coloured kg. 6%
9609 90 - Other :
9609 90 10 --- Slate pencils kg. 6%
9609 90 20 --- Other pencils kg. 6%
9609 90 30 --- Pastels, drawing charcoals and writing or kg. 6%
drawing chalks and tailors chalks

(1) (2) (3) (4)
9609 90 90 --- Other kg. 6%

9610 00 00 SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, kg. Nil
WHETHER OR NOT FRAMED
9611 00 00 DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE kg. 12.5%
(INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS),
DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED
COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING
SUCH COMPOSING STICKS
9612 TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE
PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT
ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR
NOT INKED, WITH OR WITHOUT BOXES
9612 10 - Ribbons:
9612 10 10 --- Computer printer ribbon u 12.5%
9612 10 20 --- Ribbon for typewriters, other than electronic u 12.5%
and similar machines
9612 10 30 --- Ribbon for electronic typewriter u 12.5%
9612 10 90 --- Other u 12.5%
9612 20 00 - Ink-pads u 12.5%
9613 CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR
NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF
OTHER THAN FLINTS AND WICKS
9613 10 00 - Pocket lighters, gas fuelled, non-refillable u 12.5%
9613 20 00 - Pocket lighters, gas fuelled, refillable u 12.5%
9613 80 - Other lighters:
9613 80 10 --- Electronic u 12.5%
9613 80 90 --- Other u 12.5%
9613 90 00 - Parts u 12.5%
9614 00 00 SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR u 12.5%
CIGARETTE HOLDERS, AND PARTS THEREOF
9615 COMBS, HAIR-SLIDES AND THE LIKE, HAIRPINS, CURLING
PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER
THAN THOSE OF HEADING 8516, AND PARTS THEREOF
- Combs, hair-slides and the like:
9615 11 00 -- Of hard rubber or plastics kg. Nil
9615 19 00 -- Other kg. Nil
9615 90 00 - Other kg. Nil
9616 SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS
AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE
APPLICATION OF COSMETICS OR TOILET PREPARATIONS
9616 10 - Scent sprays and similar toilet sprays, and
mounts and heads therefor :

(1) (2) (3) (4)
9616 10 10 --- Scent sprays and similar toilet sprays kg. 12.5%
9616 10 20 --- Mounts and heads kg. 12.5%
9616 20 00 - Powder-puffs and pads for the application of kg. 12.5%
cosmetics or toilet preparations
9617 VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE
WITH CASES; PARTS THEREOF OTHER THAN GLASS INNERS
9617 00 - Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof other than
glass inners:
--- Vacuum flasks and other vacuum vessels,
complete with cases:
9617 00 11 ---- Vacuum flasks having a capacity not exceeding kg. 12.5%
0.75 l
9617 00 12 ---- Vacuum flasks having a capacity exceeding 0.75 l kg. 12.5%
9617 00 13 ---- Casserol and other vacuum containers kg. 12.5%
9617 00 19 ---- Other kg. 12.5%
9617 00 90 --- Parts (other than glass inners) kg. 12.5%
9618 00 00 TAILORS' DUMMIES AND OTHER LAY FIGURES; AUTOMATA AND kg. 12.5%
OTHER ANIMATED DISPLAYS , USED FOR SHOP WINDOW
DRESSING
9619 SANITARY TOWERS (PADS) AND TAMPONS, NAPKINS AND
NAPKIN LINEERS FOR BABIES AND SIMILAR ARTICLES, OF
ANYMATERIAL
9619 00 - Sanitary towels (pads) and tampons, napkins and napkin
liners for babies and similar articles, of any material:
9619 00 10 --- Sanitary towels (pads) or sanitary napkins u 6%
9619 00 20 --- Tampons u 6%
9619 00 30 --- Napkins and napkin liners for babies u 6%
9619 00 40 --- Clinical diapers u 6%
9619 00 90 --- Others u 6%
_______________________________________________________________________________________________________________________
l The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail
SECTION XXI 750 CHAPTER 97
SECTION XXI
WORKS OF ART, COLLECTORS PIECES AND ANTIQUES
CHAPTER 97
(BLANK)
SECTION XXI 751 CHAPTER 98
CHAPTER 98
(BLANK)
General Exemptions 2016-17 - Central Excise Tariff
cbec.gov.in /htdocs-cbec/excise/cxt-2016-17-new/cxt-gen-exem1617-idx
Quick
Links General Exemptions - Central Excise Tariff
I. VALUE BASED EXEMPTION NOTIFICATIONS FOR SMALL SCALE SECTOR
GE- Exemption to first clearances of specified goods upto a value of Rs. 1 Crore, if CENVAT
1. facility not availed and exemption to goods captively consumed
- Notfn. No. 8/03- CE dated 1.3.2003.
Ref: For exemption to goods specified under Notification Nos. 8/03-CE dated 1.3.2003 when
manufactured on job work basis - please see G.E. No.23.
Ref: For exemption to goods specified under Notification Nos. 8/03-CE dated 1.3.2003 when
cleared by a manufacturer outside the factory for getting job work done - please see G.E.
No. 24.
II. CENTRAL EXCISE EXEMPTION NOTIFICATIONS UNDER VARIOUS EXPORT

PROMOTION SCHEMES
A. SPECIAL ECONOMIC ZONES:
B. EOUS, UNITS IN EPZS, STPS OR EHTPS:
GE- Exemption to specified excisable goods supplied for specific purposes by EOUs, a
2. Software Technology Park or Electronic Hardware Technology Park Units:
[Notifn. No. 22/03-CE., dt. 31.3.2003]
GE- Concessional rates of excise duties to certain specified excisable goods produced or
3. manufactured in an EOU, STP Unit or EHTP Unit and cleared for DTA - Notfn. No. 23/03-
CE dated 31.3.2003
GE- Exemption to goods produced or manufactured in EOU -Notfn. No. 24/2003-CE., dt.
4. 31.3.2003
GE- Exemption to excisable goods for use in manufacture of jewellery in a 100% EOU located
5. in Special Export Oriented Complex at Jhandewalan, New Delhi - Notfn. No. 147/89-CE
dated 19.5.1989.
C. EXEMPTION TO EXPORT GOODS FOR REPAIRS ETC.:
1/7
GE- Exemption to specified excisable goods when received for carrying out repairs,
6. reconditioning or reengineering of articles and exported - Notifn. No. 138/94-CE., dt.
10.11.1994
D. EXEMPTION TO EXCISABLE GOODS SENT FOR TRADE FAIR,

EXHIBITION ETC:
GE- Exemption to all excisable goods sent as exhibits in any international trade fair or
7. exhibition or sent abroad for demonstration or carrying out tests or trials - Notifn. 263/79-
CE., dt. 22.9.1979
III. EXEMPTION NOTIFICATIONS RELATING TO GOODS MANUFACTURED IN SPECIFIED

AREAS
A. North-Eastern States:
GE- Exemption to specified goods manufactured by Units located in specified areas of North
8. Eastern States equal to duty of excise and additional duty of excise paid in cash - Notfn.
No. 32/99 dated 8.7.1999.
GE- Exemption to specified goods manufactured and cleared by Units located in North
9. Eastern States equal to duty of excise and additional duty of excise paid in cash - Notfn.
No. 33/99-CE dated 8.7.1999.
Ref : For effective rates of National Calamity Contingent duty on Pan masala produced in North
Eastern States - please see Notfn. No. 27/01-CE dt. 11.5.2001 below Chapter 21.
GE- Exemption to goods falling under sub headings 2401.90, 2402.00, 2404.41,
10. 2404.49, 2404.50 and 2404.99 from all the duties of excise cleared by the Units in
North Eastern States, if the duty saved isutilised for investments in North Eastern States
- Notfn. No. 8/04-Ce dated 21.1.2004.
GE- Effective rates of all types of excise duties on goods cleared by four specified Refineries
11. of Assam - Notification No. 29/02-CE dated 13.5.2002.
GE- Omitted
12.
GE- Exemption to specified goods cleared from a unit located in the States of Assam
13. or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or
Sikkim - Notfn. No.20/07-CE, dated 25.4.2007.
B. Jammu & Kashmir:
GE- Exemption to all goods except cigarettes, cigars, manufactured tobacco and
14. substitutes thereof, soft drinks and their concentrate cleared from a unit located in the
State of Jammu & Kashmir equal to duty of excise and additional duty of excise paid in
cash- Notfn. No. 57/02 dated 14.11.2002.
GE- Exemption to specified goods manufactured by Units located in specified areas of Jammu
15. & Kashmir equal to duty of excise and additional duty of excise paid in cash- Notfn. No.
56/02-CE dated 14.11.2002.
C. State of Sikkim:
GE- Exemption to all goods except as in Annexure I manufactured and cleared from units
16. located in specified areas in the State of Sikkim equal to duty of excise and additional duty
of excise paid in cash -Notfn. No. 71/03-CE dated 9.9.2003.
2/7
GE- Exemption to all goods except as per Annexure cleared from units located in State
17. of Sikkim equal to duty of excise and additional duty of excise paid in cash - Notfn.
No. 56/03-CE dated 25.6.2003.
D. State of Uttranchal & Himachal Pradesh:
GE- Exemption to the all goods except as per Annexure I manufactured by units located in
18. specified areas in State of Uttrakhand & Himachal Pradesh -Notfn. No. 50/03-CE dated
10.6.2003.
GE- Exemption to certain specified goods cleared from units located in the State
19. of Uttrakhand or State of Himachal Pradesh from the whole of the duty of Excise
a Additional duty of Excise - Notfn. No. 49/03-CE dated 10.6.2003.
19A. Exemption to excisable good falling within the Tariff item of the First Schedule to the Central
Excise Tariff Act, 1985 - 07/13-CE dated 1.3.2013.
E. Kutch (Gujrat):
GE- Exemption to all the goods (except as per Annexure I) manufactured by units located in
20. Kutch district of Gujrat equal to duty of excise and additional duty of excise paid in cash
- Notfn. 39/01-CE dated 31.7.2001.
IV. JOB WORK NOTIFICATIONS:
GE- Exemption to all the goods (except LDO, HSD and Petrol) used in the manufactured of
21. final products (other than matches) on job work basis - Notfn. No. 214/86-CE dated
25.3.1986.
GE- Exemption to goods specified under Notification Nos. 8/03-CE and 9/03-CE both dated
22. 1.3.2003 and specified exempted goods of Chapter 84 when manufactured on job work
basis - Notfn. No. 83/94-CE dated 11.4.1994.
GE- Exemption to goods specified under Notification Nos. 8/03-CE and 9/03-CE both dated
23. 1.3.2003 and specified exempted goods of Chapter 84 when cleared by a manufacturer
outside the factory for getting the job work done - Notfn. No. 84/94-CE dated 11.4.1994.
V. EXEMPTION TO GOODS CAPTIVELY CONSUMED
GE- Exemption to goods manufactured in a factory on job work for use by

24. specified undertakings who supply final goods to the Ministry of Defence - Notfn. No.
70/92- CE dated 17.6.1992.
GE- Exemption to goods manufactured in a factory and captively consumed for

25. the manufacture of final products, subject to conditions of specified notifications
- Notfn. No. 83/92-CE dated 16.9.1992.
GE- Exemption to capital goods and all goods (other than LDO, HSD and petrol) captively
26. consumed for manufacture of final products (other than matches) - Notfn. No. 67/95-CE
dated 16.3.1995.
GE- Exemption to all the excisable goods captively consumed for the manufacture of specified
27. goods - Notfn. No. 10/96-CE dated 23.7.1996.
GE- Exemption to goods manufactured in a workshop and used within the factory for repairs
28. and maintenance of machinery installed therein - Notfn. No. 65/95-CE dated 16.3.1995.
Ref: For exemption to goods of sub-heading No. 2106.00 and Chapter 24

and captively consumed for the manufacture of final goods of Chapter 24 please see Notfn. No.
52/ 02-CE., dt. 17.10.2002 under Chapter 24.
3/7
GE- Exemption from additional duty of excise leviable under Section 85 of the Finance
29. Act, 2005 in respect of goods, captively consumed - Notifn. No.23/05 CE., dt. 13.5..2005.
VI. EXEMPTION TO GOODS MANUFACTURED IN GOVT. FACTORIES AND SUPPLIES TO

DEFENCE
GE- Exemption to goods supplied for Defence and other specified purposes - Notfn.
30. No. 64/95-CE dated 16.3.1995.
GE- Exemption to goods manufactured in prison and specified units

31. of Defence Ministry, shipyard, specified tool rooms/institutions and Bharat Dynamics Ltd.
and supplied for specified purposes - Notfn. No. 63/95-CE dated 16.3.1995.
GE- Exemption to goods produce in Ordnance Factories, Mints and factories belonging to
32. Central Govt. and intended to be used by Armed Forces of the Union or by such ordinance
factories - Notfn. No. 62/95- CE dated 16.3.1995.
GE- Exemption to all the goods and materials manufactured by M/s. Nuclear Fuel
33. Complex, Hyderabad - Notification No. 130/94-CE dated 21.9.1994.
GE- Exemption to specified goods manufactured in factories belonging to State Govt. and
34. intended for use in any of its department - Notfn. No. 74/93-CE dated 28.2.1993.
VII. EXEMPTION TO TECHNICAL, EDUCATIONAL AND RESEARCH INSTITUTES
GE- Exemption to goods produced in a Technical, Educational or Research Institute during the
35. course of training, experiment or research - Notfn. No. 167/71-CE dated 11.9.1971.
GE- Exemption to specified goods supplied to a Public Funded Research

36. Institution, University, IIT, IISC, REC or a non-commercial Institution other than hospital
- Notfn. No. 10/97-CE dated 1.3.1997.
GE- Exemption for 3 years to patented goods manufactured by an Indian owned

37. company, National Lab, Public Funded Research Institution or University - Notfn. No.
13/99- CE dated 28.2.1999.
VIII. EXEMPTION TO GOODS PRODUCED WITHOUT AID OF POWER AND FOR UNITS IN
RURAL AREAS
GE- Exemption of specified goods produced in a Village Industry and marketed by

38. KVIC- Notfn. No. 198/87-CE dated 28.8.1987.
GE- Exemption to specified goods manufactured in a rural area by specified

39. manufacturers- Notfn. No. 88/88-CE dated 1.3.1988.
GE- Exemption to handicrafts, scented chunnam, katha, vibhuti, contraceptives, enamelware,

40. laminated jute bags, pyrites, fly ash, coke oven and blast furnace gas, sludge, leather
board, animal drawn vehicles, erasers and spent fuller's earth - Notfn. No. 17/11-CE
dated 1.3.2011.
GE- Exemption to all items of machinery and their components/parts and pipes required for
41. setting up of water supply plants - Notfn. No. 3/04-CE dated 8.1.2004.
GE- Exemption to all items of machinery and their components/parts required for setting up of
42. a project for the generation of power using non-conventional materials - Notifn. No.33/05-
CE., dt. 8.09.2005.
GE- Omitted
43.
GE- Exemption to strips of plastics, parts and components of one day alarm time
44. pieces, flavouring essences, plaster of paris moulds and refractory containers used as
inputs in the manufacture of specified final products - Notfn. No. 221/86-CE dated
2.4.1986.
4/7
GE- Exemption to all the goods supplied to UN or an International Organisation for their official
45. use or for supply to G.O.I. approved projects financed by them - Notfn. No. 108/95-CE
dated 28.8.1995.
GE- Exemption to capital goods, components and raw materials cleared for repair of goods
46. falling under heading Nos. 89.01, 89.02, 89.04, 89.05 (excluding floating or submersible
drilling or production platforms) and 89.06 - Notfn. No. 82/84-CE dated 31.3.1984.
GE- Exemption to waste and parings arising during manufacture of exempted goods - Notfn.
47. No. 89/95-CE dated 18.5.1995.
GE- Exemption to all the goods falling within Schedule to the Additional Duties of Excise
48. (Textile and Textile Articles) Act - Notfn. No. 31/04-CE dt. 9.7.2004.
48A. (Textile and Textile Articles) Act - Notfn. No. 30/12-CE dt. 9.7.2012.
48B. (Textile and Textile Articles) Act - Notfn. No. 31/12-CE dt. 9.7.2012.
GE- Exemption to all the goods falling within Schedule to the Additional Duties of
48C. Excise (Textile and Textile Articles) Act - Notfn. No. 32/12-CE dt. 9.7.2012.
GE- Exemption to all the goods falling within Schedule to the Additional Duties of
48D. Excise (Textile and Textile Articles) Act - Notfn. No. 33/12-CE dt. 9.7.2012.
NOTIFICATIONS PRESCRIBING EFFECTIVE RATES OF DUTY ON THE GOODS OF

VARIOUS CHAPTERS
GE- Effective rates of additional duty (in lieu of Sales Tax) on specified goods of Chapter24
49. and specified textiles - Notfn. No. 9/96-CE dated 23.7.1996.
GE- Effective rates of duties on specified goods of various Chapters - Notfn. No. 12/12- CE
50. dated 17.3.2012.
GE- Effective rates of duty on textile articles falling under Chapters 50 to 63 - Notfn. No. 30/04-
51. CE dated 9.7.2004.
GE- Effective rates of duty on textile articles falling under Chapter 50 to 63 Notfn. No. 7/12-
52. CE dt. 17.3.2012.
GE- Omitted
53.
GE- Exemption and effective rate of duty on specified goods - Notfn. No.20/05-
54. CE, dt.13.5.2005.
GE- Exemption to specified goods falling under various chapters - Notfn. No. 21/05-
55. CE, dt.13.5.2005.
GE- Exemption to specified goods falling under various chapters - Notfn. No. 3/06-CE,
56. dt.1.3.2006.
57. Exemption to specified goods falling under various chapters - Notfn. No. 4/06-CE,
dt.1.3.2006.
GE- Exemption to specified goods falling under various chapters - Notfn. No. 5/06-CE,
58. dt.1.3.2006.
GE- Exemption to specified goods falling under various Chapters

59. [Notifn. No.6/2006-CE., dt. 1.3.2006
GE- Omitted
60.
5/7
GE- Omitted
61.
GE- Exemption to goods falling under various chapters - Notfn. No. 1/10-CE, dt. 6.2.2010.
61A.
GE- Exemption to goods falling under various chapters - Notifn. No.1/11-CE,. dt. 1.3.2011.
61B.
GE- Exemption to goods falling under various chapters - Notifn. No.2/11-CE,. dt. 1.3.2011.
61C.
XI EXEMPTION TO CERTAIN GOODS FOR REHABILITATION WORK
GE- Exemption to certain goods for rehabilitation work in tsunami affected districts - Notfn. No.
62. 32/05-CE, dt.17.8.2005.
XII EXEMPTION TO CERTAIN GOODS WHEN CLEARED AGAINST A SERVED FROM

INDIA SCHEME CERTIFICATE.
GE- Exemption to certain goods when cleared against a served from India Scheme Certificate
63. - issued under paragraph 3.6.4 of the Foreign Trade Policy: Notfn. No.34/06-CE,
dt.14.6.2006.
GE- Exemption on all items of machinary, including prime movers, instruments, apparatus and
64. appliances, control gear and transmission equipment and auxiliary equipment and
components, required for initial setting up of a solar power generation project or facility.
Notifn. no. 15/2010-CE., dt. 27.2.2010
XIII EXEMPTION - MISCELLANEOUS
GE- Exemption to all goods supplied to the United Nations or an international organisation for
65. their official use - Notifn. No.33/10-CE, dt. 19.10.2010.
GE- Exemption to waste, parings and scrap arising in the course of manufacture of goods in
66. respect of notifin. no. 1/11 or 20/11. - Notifn. No. 27/11-C.E. dt. 31.3.2011
GE- Exemption to goods falling under the First Schedule - Notifn. No. 19/13-
67. CE., dt. 23.5.2013.
GE- Exemption to Anti Tuberculosis Drugs etc. Notifn. No.30/13-C.E., dt. 29.11.2013
68.
GE- Exemption to goods mentioned in Col. 1 of the Table specified in the Schedule - Notifn.
69. No. 13/14-CE., dt. 11.07.2014.
GE- Exemption to Anti-Malarial drugs, Diagnostics and Medical Products. Notifn. No.23/14-
70. C.E., dt. 21.11.2014.
GE- Exemption to all goods falling under the First Schedule to the Central Excise Tariff Act,
71. 1985 for relief and rehabilitation of the people affected by the floods in the State of Jammu
and Kashmir. Notifn. No.25/14-C.E., dt.11.12.2014.
GE- Exemption to goods specified in the First Schedule and the Second Schedule to the
72. Central Excise Tariff Act, 1985 - Notifn. No.18/15-C.E., dt. 1.4.2015.
GE- Exemption to goods required for National AIDS Control Programme funded by Global
75. Fund to fight AIDS, TB and Malaria(GFATM) - Notifn. No.33/15-C.E., dt. 10.6.2015.
6/7
7/7
752
THE SECOND SCHEDULE

(See section 2)
NOTES
1. In this Schedule, heading, sub-heading, tariff item and Chapter mean respectively a heading, sub-
heading, tariff item and Chapter in the First Schedule.
2. The rules for the interpretation of the First Schedule, the Section and Chapter Notes and the General
Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.
3. In this Schedule, tariff item 2106 90 19 does not include the products other than preparations for lemonades
or other beverages intended for use in the manufacture of aerated water.
4. In this Schedule, heading 2401 does not include the products which do not bear a brand name.
5. In this Schedule, tariff item 2403 99 90 does not include Pan Masala, other than containing tobacco.
6. In this Schedule, tariff item 2710 11 19 does not include Naphtha.
7. In this Schedule, heading 4011 does not include Pneumatic tyres of rubber of a kind used on cycle-rickshaws
and three-wheeled powered cycle-rickshaws and used as rear tyres on tractors, including agricultural tractors.
8. In this Schedule,
(i) heading 5402 is modified only to include synthetic filament yarn (other than sewing thread),
including synthetic monofilament of less than 60 deniers;
(ii) sub-heading 5402 40 is modified only to include other yarn, single, untwisted:;
(iii) sub-heading 5402 50 is modified only to include other yarn, single, twisted:.
9. In this Schedule,
(i) heading 8702 is modified only to include only motor vehicles principally designed for the transport
of more than six persons, but not more than twelve persons, excluding the driver, including station wagon;
(ii) heading 8703 is modified only to include the motor cars and other motor vehicles principally
designed for the transport of not more than six persons, excluding the driver, including station wagons, and
racing cars; but does not include three-wheeled motor vehicles;
(iii) tariff items of heading 8704 do not include motor vehicles, other than petrol driven;
(iv) *heading 8706 shall include chassis, whether or not fitted with a cab. Tariff items of heading 8706
include chassis fitted with engines for
(a) motor vehicles principally designed for the transport of more than six persons, but not more than
twelve persons, excluding the driver, including station wagons;
(b) motor cars and other motor vehicles (except three-wheeled motor vehicles) principally
designed for the transport of not more than six persons, excluding the driver, including station wagons and
racing cars.
*Amended vide Notfn. No.14/2005, dt. 7.5.2005

753

(1) (2) (3) (4)
2106 90 19 --- Other kg. 8%
2106 90 20 --- Pan masala kg. 16%
2401 UNMANUFACTURED TOBACCO;
TOBACCO REFUSE
2401 10 - Tobacco, not stemmed or stripped:
2401 10 50 --- Tobacco for manufacture of biris, not stemmed kg. 16%
chewing tobacco
cigar and cheroot
hookah tobacco
2401 10 90 --- Other kg. 16%
2401 20 - Tobacco, partly or wholly stemmed or stripped:
2401 20 60 --- Tobacco for manufacture of chewing tobacco kg. 16%
2401 20 70 --- Tobacco for manufacture of cigar and cheroot kg. 16%
2401 20 80 --- Tobacco for manufacture of hookah tobacco kg. 16%
2401 20 90 --- Other kg. 16%
2403 10 10 --- Hookah or gudaku tobacco kg. 16%
2403 91 00 --- "Homogenised" or "reconstituted" tobacco kg. 16%
2403 99 10 --- Chewing Tobacco kg. 16%
2403 99 20 --- Preparations containing Chewing Tobacco kg. 16%
2403 99 40 --- Snuff kg. 16%
2403 99 60 --- Tobacco, extracts and essence kg. 16%
2403 99 90 --- Other kg. 16%
2710 11 11 ---- Special boiling point spirits (other than kg. 16%
benzene, toluol) with nominal boiling
point range 55-1150 C
*Amended vide Notfn. No.14/2005, dt. 7.3.2005

754

(1) (2) (3) (4)
2710 11 12 ---- Special boiling point spirits (other than kg. 16%
benzene, benzol, toluene and toluol) with
nominal boiling point range 63-70 0 C
2710 11 13 ---- Other special boiling point spirits (other than kg. 16%
benzene, benzol, toluene and toluol)
2710 11 19 *---- Other kg. 16%
4011 NEW PNEUMATIC TYRES, OF RUBBER
4011 10 - Of a kind used on motor cars (including station
wagons and racing cars):
4011 10 10 --- Radials u 8%
4011 10 90 --- Other u 8%
4011 20 - Of a kind used on buses or lorries:
4011 20 10 --- Radials u 8%
4011 20 90 --- Other u 8%
4011 30 00 - Of a kind used on aircraft u 8%
4011 61 00 --- Of a kind used on agricultural or forestry u 8%
4011 62 00 -- Of a kind used on construction or u 8%
4011 63 00 -- Of a kind used on construction or industrial u 8%
4011 69 00 -- Other u 8%
- Other:
4011 92 00 -- Of a kind used on agricultural or forestry u 8%
4011 93 00 -- Of a kind used on construction or u 8%
4011 94 00 -- Of a kind used on construction or industrial u 8%
4011 99 00 -- Other u 8%
4012 90 - Other:
4012 90 10 --- Solid rubber tyres for motor vehicles kg. 8%
4012 90 20 --- Solid rubber tyres for other vehicles kg. 8%
4012 90 30 --- Tyres with metal framework kg. 8%
--- Tyre flaps:
4012 90 41 ---- Of a kind used in two-wheeled and three- kg. 8%
wheeled motor vehicles
4012 90 49 ---- Other kg. 8%
*Substituted vide Nofin.No. 19/2005 dt. 5.5.2005

755

(1) (2) (3) (4)
4012 90 50 --- Tyre treads, interchangeable kg. 8%
4012 90 90 --- Other kg. 8%
4013 INNER TUBES, OF RUBBER
4013 10 - Of a kind used on motor cars (including
station wagons and racing cars), buses or
lorries:
4013 10 10 --- For motor cars u 8%
4013 10 20 --- For lorries and buses u 8%
4013 90 - Other :
4013 90 10 --- For aircraft u 8%
4013 90 30 --- For off the road vehicles, not elsewhere u 8%
-- For tractors:
4013 90 49 ---- Other u 8%
4013 90 90 --- Other u 8%
5402 20 - High tenacity yarn of Polyesters :
5402 20 10 --- Of terylene Dacron kg. 8%
5402 20 90 --- Other kg. 8%
- Textures yarn:
5402 33 00 -- Of polyesters kg. 8%
5402 42 00 -- Of polyesters, partially oriented kg. 8%
5402 43 00 -- Of polyesters, other kg. 8%
- Other yarn, multiple (folded) or cabled:
8415 A IR - CONDITIONING MACHINES , COMPRISING
A MOTOR-DRIVEN FAN AND ELEMENTS FOR CHANGING THE
TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES
IN WHICH THE HUMIDITY CANNOT BE SEPARATELY
REGULATED
8415 10 - Window or wall types, self-contained or split system:
8415 10 10 --- Split system u 8%
8415 10 90 --- Other u 8%
8415 20 - Of a kind used for persons in motor vehicles :
8415 20 10 --- For buses u 8%
8415 20 90 --- Other u 8%
- Other: u 8%
8415 81 -- Incorporating a refrigerating unit and a valve
for reversal of the cooling or heat cycle
(reversible heat pumps):
8415 81 10 --- Split air-conditioner two tonnes and above u 8%
8415 81 90 --- Other u 8%
8415 82 -- Other, incorporating a refrigerating unit:
756

(1) (2) (3) (4)
8415 82 90 --- Other u 8%
8415 83 -- Not incorporating a refrigerating unit:
8415 83 90 --- Other u 8%
8415 90 00 - Parts kg. 8%
piston engine (diesel or semi-diesel):
--- Vehicles for transport of not more than thirteen
persons,including the driver:
8702 10 19 ---- Other u 8%
--- Other:
8702 10 99 ---- Other u 8%
8702 90 - Other:
--- Vehicles for transport of not more than thirteen
persons, including the driver:
8702 90 13 ---- Electrically operated u 8%
8702 90 19 ---- Other u 8%
8702 90 20 --- Electrically operated vehicles not elsewhere u 8%
8703 10 - Vehicles specially designed for travelling on snow;
golf cars and similar vehicles:
8703 10 10 --- Electrically operated u 8%
8703 10 90 --- Other u 8%
- Other vehicles, with spark-ignition internal
combustion reciprocating piston engine:
8703 21 -- Of a cylinder capacity not exceeding 1,000 cc:
--- Other:
8703 21 91 ---- Motor cars u 8%
8703 21 99 ---- Other u 8%
but not exceeding 1,500 cc:
8703 22 20 --- Specialised transport vehicles such as u 8%
--- Other:
8703 22 91 ---- Motor cars u 8%
757

(1) (2) (3) (4)
8703 22 99 ---- Other u 8%
--- Other:
8703 23 91 ---- Motor cars u 8%
8703 23 99 ---- Other u 8%
--- Other:
8703 24 91 ---- Motor cars u 8%
8703 24 99 ---- Other u 8%
- Other vehicles, with compression Ignition
internal combustion piston engine
(diesel or semi-diesel) :
8703 31 -- Of a cylinder capacity not exceeding
1,500 cc :
--- Other:
8703 31 91 ---- Motor cars u 8%
8703 31 99 ---- Other u 8%
--- Other:
8703 32 91 ---- Motor cars u 8%
8703 32 99 ---- Other u 8%
--- Other:
8703 33 91 ---- Motor cars u 8%
8703 33 99 ---- Other u 8%
8703 90 - Other:
8703 90 90 --- Other u 8%
8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
- Other, with spark-ignition internal
combustion piston engine:
8704 31 -- g.v.w. not exceeding 5 tonnes:
758

(1) (2) (3) (4)
8704 31 10 --- Refrigerated u 8%
8704 31 90 --- Other u 8%
8704 32 -- g.v.w. exceeding 5 tonnes:
8704 32 11 ---- Refrigerated u 8%
8704 32 19 ---- Other u 8%
8704 32 90 --- Other u 8%
8704 90 - Other:
8704 90 19 ---- Other u 8%
8704 90 90 ---- Other u 8%
8706 CHASSIS FITTED WITH ENGINES, FOR
THE MOTER VEHICLES OF HEADINGS
8701 TO 8705 --- For the vehicles of heading 8702:
8706 00 21 --- For transport of not more than thirteen u 8%
persons, including the driver
8706 00 39 ---- Other u 8%
8706 00 43 ---- For dumpers covered in heading 8704 u 8%
8706 00 49 ---- Other u 8%
Exemption to all goods falling under the Second Schedule:

(1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
exempts all the goods falling under the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),
from whole of the duty of excise leviable thereon under the Schedule aforesaid.
[Notfn. No. 9/06-CE., dt. 1.3.2006]
Third Schedule-Central Excise Act, 1944

THE THIRD SCHEDULE
See section 2(f) (iii)

Notes
1. In this Schedule, heading, sub-heading and tariff item mean respectively a heading, sub-
heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),
the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to
the interpretation of this Schedule.
759
S. No. Heading, sub-heading Description of goods

or tariff item
(1) (2) (3)
1. 0402 91 10 or 0402 99 20 Concentrated (condensed) milk, whether sweetened or not
put up in unit containers and ordinarily intended for sale
2. 1702 Preparation of other sugar
3. 1702 Sugar syrups not containing added flavouring or colouring
matter, artificial honey whether or not mixed with natural
honey; caramel
4. 1704 Gums, whether or not sugar coated (including chewing
gum, bubble gum and the like)
5. 1704 90 All goods
6. 1805 00 00 or 1806 10 00 Cocoa powder, whether or not containing added sugar or
other sweetening matter
7. 1806 Other food preparations containing cocoa.
8. 1806 90 10 Chocolates in any form, whether or not containing nuts,
fruit kernels or fruits, including drinking chocolates
9. 1901 20 00 or All goods

1901 90
10. 1902 All goods other than seviyan (Vermicelli)
11. 1904 All goods
12. 1905 31 00 or 1905 90 20 Biscuits, in or in relation to the manufacture of which any
process is ordinarily carried on with the aid of power
13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing
chocolate
14. 1905 32 19 or 1905 32 90 All goods
15. 2101 11 00 or 2101 12 00 Extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts, essences or
16. 2102 All goods
17. 2105 00 00 Ice cream and other edible ice, whether or not containing
cocoa
18. 2106 90 20 Pan masala, only in retail packs containing ten grams or
more per pack, other than the goods containing not more
than 15% betel nut by weight and not containing tobacco in
any proportion
19. 2106 90 30 Betel nut powder known as Supari
20. 2106 90 11 Sharbat
760

or tariff item
(1) (2) (3)
21. 2106 10 00, 2106 90 19, Edible preparations (excluding Prasad or prasadam),
2106 90 40, 2106 90 50, not elsewhere specified or included, bearing a brand name
2106 90 60, 2106 90 70,
2106 90 80, 2106 90 91,
2106 90 99
22. 2201 Waters, including natural or artificial mineral waters
(excluding Aerated waters), bearing a brand name
23. 2201 10 20 Aerated waters
24. 2202 10 10 Aerated waters
25. 2202 10 90 Waters, including mineral waters, bearing a brand name
26. 2209 Vinegar and substitutes for vinegar obtained from acetic
acid
27. 2403 99 10, 2403 99 20, Chewing tobacco and preparations containing chewing
2403 99 30 tabacco
28. 2403 99 90 Pan masala containing tobacco
29. 2523 21 00 White cement, whether or not artificially coloured and
whether or not with rapid hardening properties
29A. 2523 29 All goods [Inserted vide Section 133 (i) read with 4th
Schedule to The Finance Act, 2007 (22 of 2007) ]
30. 2710 Lubricating oils and lubricating preparations
31. 3004 (i) Patent or proprietary medicaments, other than those
medicaments which are exclusively Ayurvedic, Unani,
Siddha, Homoeopathic or Bio-chemic;
(ii) Medicaments (other than patent or proprietary) other
than those which are exclusively used in Ayurvedic, Unani,
Siddha, Homoeopathic or Bio-chemic systems.
Explanation. For the purposes of this heading, Patent
or proprietary medicaments means any drug or medicinal
preparation, in whatever form, for use in the internal or
external treatment of, or for the prevention of ailments in
human beings or animals, which bears either on itself or on
its container or both, a name which is not specified in a
monograph, in a Pharmacopoeia, Formulary or other
publications, namely :
(a) the Indian Pharmacopoeia;
(b) the International Pharmacopoeia;
(c) the National Formulary of India;
(d) the British Pharmacopoeia;
761

or tariff item
(1) (2) (3)
(e) the British Pharmaceutical Codex;
(f) the British Veterinary Codex;
(g) the United States Pharmacopoeia;
(h) the National Formulary of the U.S.A.;
(i) the Dental Formulary of the U.S.A.; and
(j) the State Pharmacopoeia of the U.S.S.R., or which is a
brand name, that is, a name or a registered trade mark under
the Trade Marks Act, 1999 (47 of 1999), or any other mark
such as a symbol, monogram, label, signature or invented
words or any writing which is used in relation to that
medicine for the purpose of indicating or so as to indicate
a connection in the course of trade between the medicine
and some person, having the right either as proprietor or
otherwise to use the name or mark with or without any
31A. 3004 (i) Medicaments exclusively used in Ayurvedic, Unani,
Siddha, Homoeopathic or Bio-chemic systems,
manufactured in accordance with the formulae described in
the authoritative books specified in the First Schedule to
the Drugs and Cosmetics Act, 1940 (23 of 1940) or
Homoeopathic Pharmacopoeia of India or the United States
of America or the United Kingdom or the German
Homoeopathic Pharmacopoeia, as the case may be, and
sold under the name as specified in such books of
pharmacopoeia;
(ii) Medicaments exclusively used in Ayurvedic, Unani,
Siddha, Homoeopathic or Bio-chemic systems and sold
under a brand name.
Explanation.- For the purposes of this entry, "brand name"
means a brand name, whether registered or not, that is to
say, a name or a mark, such as a symbol, monogram, label,
signature or invented words or any writing which is used
in relation to a medicament, for the purpose of indicating,
or so as to indicate, a connection in the course of trade
between the medicament and some pension using such
name or mark with or without any indication of the identity
of that person.
32. 3204 20 or 3204 90 00 Synthetic organic products of a kind used as florescent
brightening agents or as a luminophores
762

or tariff item
(1) (2) (3)
33. 3206 All goods other than pigments and inorganic products of a
kind used as luminophores
34. 3208 or 3209 or 3210 All goods
35. 3212 90 Dyes and other colouring matter put up in forms or small
packing of a kind used for domestic or laboratory purposes
36. (i) 3213 All goods
(ii) 3214 All goods excluding primers (heading 3208), varnishes
(heading 3209)
37. (i) 3303 Perfumes and toilet waters, not containing the substances
specified in Note 1(d) to this Chapter.
(ii) 3304 or 3305 All goods
38. 3306 Toothpaste
39. 3307 All goods, not containing the substances specified in Note
1(d) to this Chapter
40. 3401 Soaps in any form other than the following :
(i) soap, other than for toilet use, whether or not containing
medicament or disinfectant;
(ii) soap, in or in relation to the manufacture of which no
process has been carried on with the aid of power or of
steam; and
(iii) laundry soaps produced by a factory owned by the
Khadi and Village Industries Commission or any
organisation approved by the said Commission for the
purpose of manufacture of such soaps
41. (i) 3401 Organic surface-active products and preparations for use as
soap in the form of bars, cakes, moulded pieces or shapes
(ii) 3402 All goods other than sulphonated castor oil, fish oil or
sperm oil
42. 3403 Lubricating preparations (including cutting-oil preparations,
bolt or nut release preparations, anti-rust or anti-corrosion
preparations and mould release preparations based on
lubricants)
43. 3405 Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and powders
and similar preparations (whether or not in the form of
paper, wadding, felt, non-wovens, cellular plastics or cellular
rubber, impregnated, coated or covered with such
preparations), excluding waxes of heading 3404
763

or tariff item
(1) (2) (3)
44. 3506 Prepared glues and other prepared adhesives not elsewhere
45. 3702 All goods other than for X-ray and cinematograph films,
unexposed
46. 3808 Insecticides, fungicides, herbicides, weedicides and
pesticides
47. 3808 Disinfectants and similar products
47A. 3808 93 40 Plant growth regulators [Inserted vide Section 133 (i) read
with 4th Schedule to The Finance Act, 2007 (22 of 2007)
]
48. 3814 00 10 Thinners
49. 3819 Hydraulic brake fluids and other prepared liquids for
hydraulic transmission, not containing or containing less
than 70% by weight of petroleum oils obtained from
bituminous minerals
50. 3820 20 00 Anti-freezing preprations and prepared de-icing fluids
51. 3824 or 3825 Stencil correctors and other correcting fluids, ink removers
put up in packings for retail sale
52. 3919 Self-adhesive tapes of plastics
53. 3923 or 3924 Insulated ware
54. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper
55. 4818 Cleansing or facial tissues, handkerchiefs and towels of
paper pulp, paper, cellulose wadding or webs of cellulose
fibres
56. 6401 to 6405 Footwear
57. 6506 10 Safety headgear
58. 6907 Vitrified tiles, whether polished or not
59. 6908 Glazed tiles
60. 7321 Cooking appliances and plate warmers
61. 7323 Pressure cookers
62. 7324 Sanitary ware of iron or steel
63. 7418 Sanitary ware of copper
64. 7615 10 11 Pressure cookers
65. 8212 Razor and razor blades (including razor blade blanks in
strips)
66. 8305 Staples in strips, paper clips of base metal
764

or tariff item
(1) (2) (3)
67. 8414 Electric fans
68. 8415 Window room air-conditioners and split air-conditioners
of capacity up to 3 tonnes
69. 8418 Refrigerators
70. 8421 Water filters and water purifiers, of a kind used for domestic
purposes
71. 8422 Dish washing machines
71A. 8443 31 00 or 8443 32 Printer, whether or not combined with the functions of
copying or facsimile transmission [Inserted vide Notfn.
No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii)
read with 4th Schedule to The Finance Act, 2007 (22 of
2007) ]
71B. 8443 32 60 or 8443 39 70 Facsimile machines [Inserted vide Notfn. No. 6/2008-C.E.
(NT), dt. 24-01- 2008 by Section 133 (ii) read with 4th
Schedule to The
Finance Act, 2007 (22 of 2007) ]
71C. 8443 99 51 Ink cartridges, with print head assembly [Inserted vide
Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section
133 (ii) read with 4th Schedule to The Finance Act, 2007
(22 of 2007) ]
72. 8450 Household or laundry type washing machines, including
machines which both wash and dry
73. 8469 Typewriters, other than braille typewriters.
74. 8470 Calculating machines and pocket-size data recording,
reproducing and displaying machines with calculating
functions
74A. 8471 30 All goods [Inserted vide Notfn. No. 6/2008-C.E. (NT), dt.
24-01- 2008 by Section 133 (ii) read with 4th Schedule to
The Finance Act, 2007 (22 of 2007) ]
74B. 8471 60 All goods [Inserted vide Notfn. No. 6/2008-C.E. (NT), dt.
24-01- 2008 by Section 133 (ii) read with 4th Schedule to
75. 8472 Stapling machines (staplers)
76. 8506 Primary cells and primary batteries
76A. 8508 Vacuum cleaners with self contained electric motor
[Inserted by Section 66 read with part-I of 5th Schedule to
765

or tariff item
(1) (2) (3)
77. 8509 Electro-mechanical domestic appliances with self-contained
electric motor, other than vacuum cleaners of heading
[Inserted by Section 66 read with part-I of 5th Schedule to
78. 8510 Shavers, hair clippers and hair-removing appliances, with
self-contained electric motor
79. 8513 Portable electric lamps designed to function by their own
source of energy (for example, dry batteries, accumulators,
magnetos), other than lighting equipment of heading 8512
80. 8516 Electric instantaneous or storage water heaters and
immersion heaters, electric space heating apparatus and
soil heating apparatus, electro-thermic hairdressing
apparatus (for example, hair dryers, hair curlers, curling
tong heaters) and hand dryers; electric smoothing iron;
other electro-thermic appliances of a kind used for domestic
purposes
81. 8517 Telephone sets including telephones with cordless handsets;
video phones; [ * * *] [The words Facsimile machines
omitted by Section 66 read with part-I of 5th Schedule to
81A. 8517 62 30 Modems (modulators-demodulators) [Inserted vide Notfn.
No. 6/2008-C.E. (NT), dt. 24-01- 2008 by Section 133 (ii)
read with 4th Schedule to The Finance Act, 2007 (22 of
2007) ]
81B. 8517 69 60 Set top boxes for gaining access to internet [Inserted vide
Notfn. No. 6/2008-C.E. (NT), dt. 24-01- 2008 by Section
133 (ii) read with 4th Schedule to The Finance Act, 2007
(22 of 2007) ]
82. [8519] All goods
83. 8521 All goods
84. 8523 [Unrecorded audio cassettes; recorded or unrecorded video
cassettes; recorded or unrecorded magnetic discs]
85.to 88. Omitted by Section 66 read with part-I of 5th Schedule
to The Finance Act, 2006 (21 of 2006) ]
89. 8525 or 8517 Cellular or mobile phones
89A. 8527 Pagers [ Substituted by Section 66 read with part-I of
5th Schedule to The Finance Act, 2006 (21 of 2006) ]
90. 8527 Radio sets including transistor sets, having the facility
of receiving radio signals and converting the same into
766

or tariff item
(1) (2) (3)
audio output with no other additional facility like sound
recording or reproducing or clock in the same housing
or attached to it
91. 8527 Reception apparatus for radio-broadcasting, whether or
not combined, in the same housing with sound recording
or reproducing apparatus or a clock
92. 8528 Television receivers (including video monitors and video
projectors), whether or not incorporating radio broadcast
receivers or sound or video recording or reproducing
apparatus
92A. 8528 Monitors of a kind solely or principally used in an automatic
data processing machine [Inserted vide Notfn. No. 6/2008-
C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th
Schedule to The Finance Act, 2007 (22 of 2007) ]
92B. 8528 71 00 Set top boxes for television sets [Inserted vide Notfn. No.
6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read
with 4th Schedule to The Finance Act, 2007 (22 of 2007)]
93. 8536 (except 8536 70 00) All goods
[Substituted Section 133 (i) read with 4th Schedule to
94. 8539 Electric filament or discharge lamps, including sealed
beam lamp units and ultra-violet or infra-red lamps; arc
lamps
95. 9006 Photographic (other than cinematographic) cameras
96. 9101 or 9102 Watches other than braille watches
97. 9103 or 9105 Clocks
97A. 9603 21 00 Toothbrush
[Inserted vide Section 133 (i) read with 4th Schedule to
98. 9612 All goods
99. 9617 Vacuum flasks.
100 Any Chapter Parts, components and assemblies of vehicles (including
chassis fitted with engines) under Chapter 87 excluding
vehicles falling under headings 8712, 8713, 8715 and 8716
100A. Any Chapter Parts, components and assemblies of goods falling under
tariff item 8426 41 00, headings 8427, 8429 and sub-
heading 8430 10
767

or tariff item
(1) (2) (3)
101. [* * *] [Substituted Section 133 (i) read with 4th Schedule to
102. [* * * ] [Substituted Section 133 (i) read with 4th Schedule to
768
APPENDIX-I
THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE)
ACT, 1957 (58 OF 1957)
THE TENTH SCHEDULE of the Finance Bill, 2005
(See section 116)
FIRST SCHEDULE
[See section 3( 1)]
NOTES
1. In this Schedule, tariff item, heading, sub-heading and Chapter mean respectively a tariff item,
heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the
Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be,
apply to the interpretation of this Schedule.
Tariff Item Description of goods Unit Rate of

Additional
Duty
(1) (2) (3) (4)
1701 CANE OR BEET SUGAR AND CHEMICALLY
PURE SUCROSE, IN SOLID FORM
- Raw sugar not containing added flavouring or
colouring matter :
1701 11 -- Cane sugar:
1701 11 10 --- Cane jaggery kg. Rs. 37 per
quintal
1701 11 90 --- Other kg. Rs. 37 per
quintal
1701 12 00 -- Beet sugar kg. Rs. 37 per
quintal
- Other :
1701 91 00 -- Refined sugar containing added flavouring or kg. Rs. 37 per
colouring matter quintal
1701 99 -- Other:
1701 99 10 --- Sugar cubes kg. Rs. 37 per
quintal
1701 99 90 --- Other kg. Rs. 37 per
quintal
1702 90 10 --- Palmyra sugar kg. Nil
2401 UNMANUFACTURED TOBACCO; TOBACCO
REFUSE
2401 10 - Tobacco, not stemmed or stripped :
769
(1) (2) (3) (4)

2401 10 90 --- Other kg. 10%
2401 20 - Tobacco, partly or wholly stemmed or stripped :
2401 20 90 --- Other kg. 10%
2402 CIGARS, CHEROOTS, CIGARILLOS AND
CIGARETTES, OF TOBACCO OR OF
TOBACCO SUBSTITUTES
2402 10 - Cigars, cheroots and cigarillos, containing tobacco :
2402 10 10 --- Cigar and cheroots Tu Nil
2402 10 20 --- Cigarillos Tu Nil
2402 20 - Cigarettes, containing tobacco :
2402 20 10 --- Other than filter cigarettes, of length not Tu Rs. 37 per
exceeding 60 millimetres thousand thousand
2402 20 20 --- Other than filter cigarettes, of length Tu Rs. 125 per
exceeding 60 millimetres but not thousand thousand
exceeding 70 millimetres
2402 20 30 --- Filter cigarettes of length (including the Tu Rs. 185 per
length of the filter, the length of filter thousand thousand
whichever is more) not exceeding
70 millimetres
2402 20 40 --- Filter cigarettes of length (including Tu Rs. 300 per
the length of the filter, the length of thousand thousand
filter being 11 millimetres or its actual
length, whichever is more) exceeding
75 millimetres
2402 20 50 --- Filter cigarettes of length Tu Rs. 400 per
(including the length thousand thousand
of the filter, the length of filter
770
(1) (2) (3) (4)

whichever is more) exceeding
85 millimetres
2402 20 90 --- Other Tu Rs. 495 per
thousand
2402 90 - Other:
2402 90 90 --- Other Tu Nil
2403 OTHER MANUFACTURED TABACCO
--- Biris:
2403 10 31 ---- Other than paper rolled biris, Tu Rs. 1.40 per
manufactured without the aid of machine thousand thousand
2403 10 39 ---- Other Tu Rs. 3.50 per
thousand
2403 10 90 --- Other kg. 18%
2403 99 -- Other
2403 99 40 --- Snuff kg. 18%
2403 99 70 --- Cut-tobacco kg. Nil
2403 99 90 --- Other kg. 18%
5007 WOVEN FABRICS OF SILK OR OF SILK WASTE
5007 10 00 - Fabrics of noil silk m2 Nil
5007 20 - Other fabrics, containing 85 % or more by weight
of silk or of silk waste other than noil silk :
5007 20 10 --- Sarees m2 Nil
5007 20 90 --- Other m2 Nil
5007 90 00 - Other fabrics m2 Nil
5111 WOVEN FABRICS OF CARDED WOOL
EXCLUDING HAIR BELTING
- Containing 85 % or more by weight of wool :
5111 11 -- Of a weight not exceeding 300 g/m2 :
5111 11 10 --- Unbleached m2 8%
5111 11 20 --- Bleached m2 8%
5111 11 30 --- Dyed m2 8%
5111 11 40 --- Printed m2 8%
5111 11 90 --- Other m2 8%
5111 19 -- Other :
5111 19 10 --- Unbleached m2 8%
5111 19 20 --- Bleached m2 8%
5111 19 30 --- Dyed m2 8%
771
(1) (2) (3) (4)
5111 19 40 --- Printed m2 8%

5111 19 90 --- Other m2 8%
filaments :
5111 20 10 --- Unbleached m2 8%
5111 20 20 --- Bleached m2 8%
5111 20 30 --- Dyed m2 8%
5111 20 40 --- Printed m2 8%
5111 20 90 --- Other m2 8%
5111 30 - Other, mixed mainly or solely with man-made staple
fibres :
5111 30 10 --- Unbleached m2 8%
5111 30 20 --- Bleached m2 8%
5111 30 30 --- Dyed m2 8%
5111 30 40 --- Printed m2 8%
5111 30 90 --- Other m2 8%
5111 90 - Other :
5111 90 10 --- Unbleached m2 8%
5111 90 20 --- Bleached m2 8%
5111 90 30 --- Dyed m2 8%
5111 90 40 --- Printed m2 8%
5111 90 90 --- Other m2 8%
5112 WOVEN FABRICS OF COMBED WOOL
EXCLUDING HAIR BELTING
- Containing 85 % or more by weight of wool:
5112 11 -- Of a weight not exceeding 200 g/m2 :
5112 11 10 --- Unbleached m2 8%
5112 11 20 --- Bleached m2 8%
5112 11 30 --- Dyed m2 8%
5112 11 40 --- Printed m2 8%
5112 11 90 --- Other m2 8%
5112 19 -- Other :
5112 19 10 --- Unbleached m2 8%
5112 19 20 --- Bleached m2 8%
5112 19 30 --- Dyed m2 8%
5112 19 40 --- Printed m2 8%
5112 19 90 --- Other m2 8%
5112 20 - Other, mixed mainly or solely with
man-made filaments:
5112 20 10 --- Unbleached m2 8%
5112 20 20 --- Bleached m2 8%
5112 20 30 --- Dyed m2 8%
5112 20 40 --- Printed m2 8%
5112 20 90 --- Other m2 8%
772
(1) (2) (3) (4)

staple fibres :
5112 30 10 --- Unbleached m2 8%
5112 30 20 --- Bleached m2 8%
5112 30 30 --- Dyed m2 8%
5112 30 40 --- Printed m2 8%
5112 30 90 --- Other m2 8%
5112 90 - Other :
5112 90 10 --- Unbleached m2 8%
5112 90 20 --- Bleached m2 8%
5112 90 30 --- Dyed m2 8%
5112 90 40 --- Printed m2 8%
5112 90 90 --- Other m2 8%
5208 WOVEN FABRICS OF COTTON,
CONTAINING 85% OR MORE BY WEIGHT
OF COTTON, WEIGHING NOT MORE THAN
200 g/m2
- Unbleached:
5208 11 -- Plain weave, weighing not more than 100 g/m2 :
5208 11 10 --- Dhoti m2 8%
5208 11 20 --- Saree m2 8%
5208 11 30 --- Shirting fabrics m2 8%
5208 11 40 --- Casement m2 8%
5208 11 90 --- Other m2 8%
5208 12 10 --- Dhoti m2 8%
5208 12 20 --- Saree m2 8%
5208 12 40 --- Casement m2 8%
5208 12 50 --- Sheeting (takia, leopard fabrics, other than furnishing m2 8%
fabrics)
5208 12 60 --- Voils m2 8%
5208 12 90 --- Other m2 8%
5208 13 20 --- Dobby fabrics m2 8%
5208 13 90 --- Other m2 8%
5208 19 10 --- Dedsuti, dosuti fabrics m2 8%
5208 19 90 --- Other m2 8%
- Bleached :
5208 21 10 --- Dhoti m2 8%
5208 21 20 --- Saree m2 8%
5208 21 30 --- Casement m2 8%
773
(1) (2) (3) (4)

5208 21 50 --- Cambrics (including madapollam and jaconet) m2 8%
5208 21 60 --- Mulls (including limbric and willaya) m2 8%
5208 21 70 --- Muslin (including lawn, mulmul and organdi) m2 8%
5208 21 80 --- Voils (excluding leno fabrics) m2 8%
5208 21 90 --- Other m2 8%
5208 22 10 --- Dhoti m2 8%
5208 22 20 --- Saree m2 8%
5208 22 40 --- Casement m2 8%
5208 22 60 --- Long cloth (including calico) m2 8%
5208 22 70 --- Sheeting (takia and the like) m2 8%
5208 22 90 --- Other m2 8%
5208 23 20 --- Parmatta fabrics (including ilesia, pocketing, Italian m2 8%
twill)
5208 23 90 --- Other m2 8%
5208 29 10 --- Dhoti and saree, zari bordered m2 8%
5208 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and osamburge m2 8%
5208 29 90 --- Other m2 8%
- Dyed :
5208 31 10 --- Lungi m2 8%
5208 31 20 --- Saree m2 8%
5208 31 40 --- Casement m2 8%
5208 31 60 --- Mull (including limbric and willaya) m2 8%
5208 31 70 --- Muslin (including lawn mulmul and organdi) of m2 8%
carded or combed yarn
5208 31 90 --- Other m2 8%
5208 32 10 --- Lungi m2 8%
5208 32 20 --- Saree m2 8%
5208 32 40 --- Casement m2 8%
5208 32 50 --- Bedticking, domestic m2 8%
774
(1) (2) (3) (4)

5208 32 60 --- Cambrics (including madapollam and jaconet), m2 8%
longcloth(including calico) and voils
(excluding leno fabrics)
5208 32 70 --- Coating (including suiting) m2 8%
5208 32 80 --- Furnishing fabrics( excluding pile and chenille fabrics) m2 8%
5208 32 90 --- Other m2 8%
5208 33 -- 3-thread or 4- thread twill, including cross twill :
5208 33 30 --- Shirting (including mazri) m2 8%
5208 33 90 --- Other m2 8%
5208 39 10 --- Zari bordered sarees m2 8%
5208 39 90 --- Other m2 8%
- Of yarn of different colours :
5208 41 10 --- Bleeding Madras m2 8%
5208 41 20 --- Saree m2 8%
5208 41 40 --- Bed ticking, domestic m2 8%
5208 41 50 --- Furnishing fabrics (excluding pile and chenille fabrics) m2 8%
5208 41 90 --- Other m2 8%
5208 42 20 --- Saree m2 8%
5208 42 40 --- Casement m2 8%
5208 42 50 --- Bed ticking, domestic m2 8%
5208 42 60 --- Furnishing fabrics, other than pile and chenille fabric m2 8%
5208 42 90 --- Other m2 8%
5208 43 -- 3-thread or 4- thread twill, including cross twill :
5208 43 10 --- Bleading Madras m2 8%
5208 43 30 --- Bedticking, damask m2 8%
5208 43 40 --- Flannelette m2 8%
5208 43 90 --- Other m2 8%
5208 49 20 --- Real Madras handkerchiefs m2 8%
5208 49 90 --- Other m2 8%
- Printed :
5208 51 10 --- Lungi m2 8%
5208 51 20 --- Saree m2 8%
775
(1) (2) (3) (4)

5208 51 40 --- Casement m2 8%
5208 51 70 --- Muslin (including lawn mulmul and organdi) m2 8%
5208 51 90 --- Other m2 8%
5208 52 10 --- Lungi m2 8%
5208 52 20 --- Saree m2 8%
5208 52 40 --- Casement m2 8%
5208 52 70 --- Muslin (including lawn mulmul and organdi) m2 8%
5208 52 90 --- Other m2 8%
5208 59 90 --- Other m2 8%
CONTAINING 85% OR MORE BY WEIGHT
OF COTTON, WEIGHING MORE THAN 200
g/m2
- Unbleached :
--- Handloom :
5209 11 11 ---- Dhoti m2 8%
5209 11 12 ---- Saree m2 8%
5209 11 13 ---- Casement m2 8%
5209 11 14 ---- Sheeting (takia, leopard cloth and other than furnishing) m2 8%
5209 11 19 ---- Other m2 8%
5209 11 90 --- Other m2 8%
5209 12 -- 3-thread or 4-thread twill, including cross twill:
5209 12 10 --- Saree m2 8%
5209 12 40 --- Seersucker m2 8%
5209 12 50 --- Canvas, including duck carded or combed yarn m2 8%
5209 12 60 --- Flannelette m2 8%
5209 12 70 --- Shetting (takia, leopard cloth) m2 8%
5209 12 90 --- Other m2 8%
5209 19 00 -- Other fabrics m2 8%
776
(1) (2) (3) (4)

- Bleached :
5209 21 10 --- Saree m2 8%
5209 21 40 --- Seersucker m2 8%
5209 21 50 --- Canvas (including duck) of carded or combed yarn m2 8%
5209 21 60 --- Dhoti m2 8%
5209 21 70 --- Flannelette m2 8%
5209 21 80 --- Sheeting (takia, leopardcloth) m2 8%
5209 21 90 --- Other m2 8%
5209 22 -- 3 -thread or 4 -thread twill, including cross twill :
5209 22 30 --- Drill m2 8%
5209 22 90 --- Other m2 8%
5209 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and osamburge m2 8%
5209 29 90 --- Other m2 8%
- Dyed :
5209 31 10 --- Lungi m2 8%
5209 31 20 --- Saree m2 8%
5209 31 40 --- Furnishing fabrics(excluding pile and chenille fabrics) m2 8%
5209 31 50 --- Seersucker m2 8%
5209 31 60 --- Bedticking, domestic (other than hand dyed) m2 8%
5209 31 70 --- Canvas (including duck), of carded or combed yarn m2 8%
5209 31 80 --- Flannellete m2 8%
5209 31 90 --- Other m2 8%
5209 32 30 --- Drill m2 8%
5209 32 90 --- Other m2 8%
5209 39 90 --- Other m2 8%
5209 41 20 --- Saree m2 8%
777
(1) (2) (3) (4)

5209 41 50 --- Seersucker m2 8%
5209 41 60 --- Bedticking, domestic (other than hand dyed) m2 8%
5209 41 70 --- Flannelette m2 8%
5209 41 90 --- Other m2 8%
5209 42 00 -- Denim m2 8%
5209 43 -- Other fabrics of 3 -thread or 4 -thread twill,
5209 43 90 --- Other m2 8%
5209 49 10 --- Zari bordered sari m2 8%
5209 49 90 --- Other m2 8%
- Printed :
5209 51 10 --- Lungi m2 8%
5209 51 20 --- Saree m2 8%
5209 51 50 --- Seersucker m2 8%
5209 51 60 --- Bedticking, domestic m2 8%
5209 51 70 --- Flannelette m2 8%
5209 51 90 --- Other m2 8%
5209 52 90 --- Other m2 8%
5209 59 10 --- Zari bordered saree m2 8%
5209 59 90 --- Other m2 8%
CONTAINING LESS THAN 85% BY WEIGHT
OF COTTON, MIXED MAINLY OR SOLELY
WITH MAN-MADE FIBRES, WEIGHING
NOT MORE THAN 200 g/m2
- Unbleached :
5210 11 20 --- Saree m2 8%
5210 11 90 --- Other m2 8%
5210 19 00 -- Other fabrics m2 8%
778
(1) (2) (3) (4)

- Bleached :
5210 21 20 --- Poplin and broad fabrics m2 8%
5210 21 30 --- Saree m2 8%
5210 21 40 --- Shirting (including mazri) m2 8%
5210 21 50 --- Voile m2 8%
5210 21 90 --- Other m2 8%
5210 29 20 --- Dedsuti, Dosuti, ceretonnes and osamburge m2 8%
5210 29 90 --- Other m2 8%
- Dyed :
5210 31 20 --- Coating (including suitings) m2 8%
5210 31 50 --- Saree m2 8%
5210 31 60 --- Voils m2 8%
5210 31 90 --- Other m2 8%
5210 32 10 --- Crepe fabrics including crepe checks m2 8%
5210 32 30 --- Bedticking, damask m2 8%
5210 32 39 --- Other m2 8%
5210 39 90 --- Other m2 8%
5210 41 20 --- Crepe fabrics (excluding crepe checks) m2 8%
5210 41 40 --- Suitings m2 8%
5210 41 60 --- Saree m2 8%
5210 41 70 --- Voils m2 8%
5210 41 90 --- Other m2 8%
5210 49 90 --- Other m2 8%
- Printed :
779
(1) (2) (3) (4)

5210 51 20 --- Casement m2 8%
5210 51 30 --- Saree m2 8%
5210 51 50 --- Voils m2 8%
5210 51 90 --- Other m2 8%
5210 59 90 --- Other m2 8%
CONTAINING LESS THAN 85% BY WEIGHT
OF COTTON, MIXED MAINLY OR SOLELY
WITH MAN-MADE FIBRES, WEIGHING
MORE THAN 200 g/m2
- Unbleached :
5211 11 20 --- Saree m2 8%
5211 11 90 --- Other m2 8%
5211 12 20 --- Twill, not elsewhere specified m2 8%
5211 12 30 --- Damask m2 8%
5211 12 90 --- Other m2 8%
5211 19 00 -- Other fabrics m2 8%
5211 20 - Bleached :
5211 20 30 --- Flannelette m2 8%
5211 20 40 --- Saree m2 8%
5211 20 50 --- Crepe fabrics including m2 8%
5211 20 60 --- Twill fabrics m2 8%
--- Other: m2 8%
5211 20 91 ---- Zari bordered sari m2 8%
5211 20 92 ---- Dedsuti, dosuti, ceretonnes and osamburge m2 8%
5211 20 99 ---- Other m2 8%
- Dyed :
5211 31 30 --- Coating (including suitings) m2 8%
5211 31 40 --- Flannelette m2 8%
5211 31 50 --- Saree m2 8%
5211 31 90 --- Other m2 8%
780
(1) (2) (3) (4)

5211 32 40 --- Trousers or pant fabrics m2 8%
(excluding jeans and crepe)
5211 32 90 --- Other m2 8%
5211 39 90 --- Other m2 8%
5211 41 20 --- Check shirting (excluding crepe checks) m2 8%
5211 41 30 --- Shirting m2 8%
5211 41 40 --- Suitings m2 8%
5211 41 50 --- Flannelette m2 8%
5211 41 60 --- Saree m2 8%
5211 41 70 --- Parachute fabrics m2 8%
5211 41 90 --- Other m2 8%
5211 42 00 -- Denim m2 8%
5211 43 20 --- Crepe fabrics m2 8%
5211 43 40 --- Suitings m2 8%
5211 43 90 --- Other m2 8%
5211 49 90 --- Other m2 8%
- Printed :
5211 51 20 --- Furnishing fabrics m2 8%
(excluding pile and chenille fabrics)
5211 51 30 --- Flannelette m2 8%
5211 51 40 --- Long cloth (chintz) m2 8%
5211 51 50 --- Saree m2 8%
5211 51 90 --- Other m2 8%
781
(1) (2) (3) (4)

5211 52 90 --- Other m2 8%
5211 59 90 --- Other m2 8%
5212 OTHER WOVEN FABRICS OF COTTON
- Weighing not more than 200 g/m2 :
5212 11 00 -- Unbleached m2 8%
5212 12 00 -- Bleached m2 8%
5212 13 00 -- Dyed m2 8%
5212 14 00 -- Of yarns of different colours m2 8%
5212 15 00 -- Printed m2 8%
- Weighing more than 200 g/m2 :
5212 21 00 -- Unbleached m2 8%
5212 22 00 -- Bleached m2 8%
5212 23 00 -- Dyed m2 8%
5212 25 00 -- Printed m2 8%
5407 WOVEN FABRICS OF SYNTHETIC
FILAMENT YARN, INCLUDING WOVEN
FABRICS OBTAINED FROM MATERIALS
OF HEADING 5404
5407 10 - Woven fabrics obtained from high tenacity yarn of
nylon or other polyamides or of polyesters :
--- Unbleached :
5407 10 11 ---- Parachute fabrics m2 8%
5407 10 12 ---- Tent fabrics m2 8%
5407 10 13 ---- Nylon furnishing fabrics m2 8%
5407 10 14 ---- Umbrella cloth panel fabrics m2 8%
5407 10 15 ---- Other nylon and polyamide fabrics (filament) m2 8%
5407 10 16 ---- Polyester suitings m2 8%
5407 10 19 ---- Other polyester fabrics m2 8%
--- Bleached :
5407 10 22 ---- Tent fabrics m2 8%
5407 10 25 ---- Other nylon and polyamide fabrics of m2 8%
filament yarn
5407 10 29 ---- Other m2 8%
--- Dyed :
5407 10 32 ---- Tent fabrics m2 8%
782
(1) (2) (3) (4)

5407 10 39 ---- Other m2 8%
--- Printed :
5407 10 42 ---- Tent fabrics m2 8%
5407 10 49 ---- Other m2 8%
--- Other :
5407 10 92 ---- Tent fabrics m2 8%
5407 10 95 ---- Other nylon and polyamide fabrics of filament yarn m2 8%
5407 10 99 ---- Other m2 8%
5407 20 - Woven fabrics obtained from strip or the like :
5407 20 10 --- Unbleached m2 8%
5407 20 20 --- Bleached m2 8%
5407 20 30 --- Dyed m2 8%
5407 20 40 --- Printed m2 8%
5407 20 90 --- Other m2 8%
5407 30 - Fabrics specified in Note 9 to Section XI :
5407 30 10 --- Unbleached m2 8%
5407 30 20 --- Bleached m2 8%
5407 30 30 --- Dyed m2 8%
5407 30 40 --- Printed m2 8%
5407 30 90 --- Other m2 8%
- Other woven fabrics, containing 85% or more
by weight of filaments of nylon or other polyamides :
--- Unbleached :
5407 41 11 ---- Nylon brasso m2 8%
5407 41 12 ---- Nylon georgette m2 8%
5407 41 13 ---- Nylon tafetta m2 8%
5407 41 14 ---- Nylon sarees m2 8%
5407 41 19 ---- Other m2 8%
--- Bleached :
5407 41 21 ---- Nylon brasso m2 8%
5407 41 23 ---- Nylon tafetta m2 8%
5407 41 24 ---- Nylon sarees m2 8%
783
(1) (2) (3) (4)

5407 41 29 ---- Other m2 8%
5407 42 -- Dyed :
5407 42 10 --- Nylon brasso m2 8%
5407 42 20 --- Nylon georgette m2 8%
5407 42 30 --- Nylon tafetta m2 8%
5407 42 40 --- Nylon sarees m2 8%
5407 42 90 --- Other m2 8%
5407 43 00 -- Of yarn of different colours m2 8%
5407 44 -- Printed :
5407 44 10 --- Nylon brasso m2 8%
5407 44 30 --- Nylon tafetta m2 8%
5407 44 40 --- Nylon sarees, m2 8%
5407 44 90 --- Other m2 8%
weight of textured polyester filaments:
--- Unbleached :
5407 51 11 ---- Polyester shirtings m2 8%
5407 51 19 ---- Other m2 8%
--- Bleached :
5407 51 29 ---- Other m2 8%
5407 52 -- Dyed :
5407 52 10 --- Polyester shirtings m2 8%
5407 52 20 --- Polyester suitings m2 8%
5407 52 30 --- Terylene and dacron sarees m2 8%
5407 52 40 --- Polyester sarees m2 8%
5407 52 90 --- Other m2 8%
5407 54 -- Printed :
5407 54 90 --- Other m2 8%
- Other woven fabrics, containing 85% or
more by weight of polyester filaments :
5407 61 -- Containing 85% or more by weight of
non-textured polyester filaments :
5407 61 90 --- Other m2 8%
5407 69 00 -- Other m2 8%
- Other woven fabrics, containing 85% or
more by weight of synthetic filaments :
784
(1) (2) (3) (4)

5407 71 10 --- Unbleached m2 8%
5407 71 20 --- Bleached m2 8%
5407 72 00 -- Dyed m2 8%
5407 74 00 -- Printed m2 8%
- Other woven fabrics, containing less than
85% by weight of synthetic filaments, mixed
mainly or solely with cotton :
--- Unbleached :
5407 81 12 ---- Nylon sarees m2 8%
5407 81 15 ---- Terylene and dacron sarees m2 8%
5407 81 16 ---- Polyester dhoti m2 8%
5407 81 19 ---- Other m2 8%
--- Bleached :
5407 81 22 ---- Nylon sarees m2 8%
5407 81 25 ---- Terylene and dacron sarees m2 8%
5407 81 26 ---- Polyester dhoti m2 8%
5407 81 29 ---- Other m2 8%
5407 82 -- Dyed :
5407 82 20 --- Nylon sarees m2 8%
5407 82 60 --- Lungies m2 8%
5407 82 90 --- Other m2 8%
5407 84 -- Printed :
5407 84 20 --- Nylon sarees m2 8%
5407 84 60 --- Lungies m2 8%
5407 84 90 --- Other m2 8%
785
(1) (2) (3) (4)

5407 91 10 --- Unbleached m2 8%
5407 91 20 --- Bleached m2 8%
5407 92 00 -- Dyed m2 8%
5407 94 00 -- Printed m2 8%
5408 WOVEN FABRICS OF ARTIFICIAL
FILAMENT YARN, INCLUDING WOVEN
FABRICS OBTAINED FROM MATERIALS
OF HEADING 5405
5408 10 00 - Woven fabrics obtained from high tenacity m2 8%
yarn of viscose rayon
weight of artificial filament or strip or the like :
5408 21 10 --- Unbleached m2 8%
5408 21 20 --- Bleached m2 8%
5408 22 -- Dyed :
5408 22 11 ---- Rayon crepe fabrics m2 8%
5408 22 12 ---- Rayon jacquards m2 8%
5408 22 13 ---- Rayon brocades m2 8%
5408 22 14 ---- Rayon georgette m2 8%
5408 22 15 ---- Rayon tafetta m2 8%
5408 22 16 ---- Rayon suitings m2 8%
5408 22 17 ---- Rayon shirtings m2 8%
5408 22 18 ---- Rayon sarees m2 8%
5408 22 19 ---- Other m2 8%
5408 22 20 --- Fabrics of continuous filament, other than rayon m2 8%
5408 22 90 --- Other m2 8%
5408 24 -- Printed :
--- Of rayon :
5408 24 13 ---- Rayon brocades m2 8%
5408 24 15 ---- Rayon tafetta m2 8%
5408 24 16 ---- Rayon suitings m2 8%
5408 24 18 ---- Rayon sarees m2 8%
5408 24 19 ---- Other m2 8%
5408 24 90 --- Other m2 8%
786
(1) (2) (3) (4)

5408 31 10 --- Unbleached m2 8%
5408 31 20 --- Bleached m2 8%
5408 32 -- Dyed :
5408 32 11 ---- Rayon brocades m2 8%
5408 32 13 ---- Rayon tafetta m2 8%
5408 32 14 ---- Rayon suitings m2 8%
5408 32 19 ---- Other m2 8%
5408 32 90 --- Other m2 8%
5408 34 -- Printed :
--- Fabric of rayon :
5408 34 13 ---- Rayon brocades m2 8%
5408 34 15 ---- Rayon tafetta m2 8%
5408 34 16 ---- Rayon suitings m2 8%
5408 34 18 ---- Rayon sarees m2 8%
5408 34 19 ---- Other m2 8%
5408 34 20 --- Fabrics of continuous filament, other than rayon m2 8%
5408 34 90 --- Other m2 8%
5512 WOVEN FABRICS OF SYNTHETIC STAPLE
FIBRES, CONTAINING 85% OR MORE BY
WEIGHT OF SYNTHETIC STAPLE FIBRES
- Containing 85 % or more by weight of polyester
staple fibres :
5512 11 10 --- Unbleached m2 8%
5512 11 20 --- Bleached m2 8%
5512 19 -- Other :
5512 19 10 --- Dyed m2 8%
5512 19 20 --- Printed m2 8%
5512 19 90 --- Other m2 8%
- Containing 85 % or more by weight of acrylic
5512 21 10 --- Unbleached m2 8%
5512 21 20 --- Bleached m2 8%
5512 29 -- Other :
5512 29 10 --- Dyed m2 8%
787
(1) (2) (3) (4)

5512 29 20 --- Printed m2 8%
5512 29 90 --- Other m2 8%
- Other :
5512 91 10 --- Unbleached m2 8%
5512 91 20 --- Bleached m2 8%
5512 99 -- Other :
5512 99 10 --- Dyed m2 8%
5512 99 20 --- Printed m2 8%
5512 99 90 --- Other m2 8%
FIBRES, CONTAINING LESS THAN 85% BY
WEIGHT OF SUCH FIBRES, MIXED MAINLY
OR SOLELY WITH COTTON, OF A WEIGHT
NOT EXCEEDING 170 g/m2
5513 11 10 --- Unbleached m2 8%
5513 11 20 --- Bleached m2 8%
5513 12 -- 3 -thread or 4 -thread twill, including cross twill, of
5513 12 10 --- Unbleached m2 8%
5513 12 20 --- Bleached m2 8%
5513 13 -- Other woven fabrics of polyester staple fibres :
5513 13 10 --- Unbleached m2 8%
5513 13 20 --- Bleached m2 8%
5513 19 -- Other woven fabrics :
5513 19 10 --- Unbleached m2 8%
5513 19 20 --- Bleached m2 8%
- Dyed :
5513 21 00 -- Of polyester staple fibres, plain weave m2 8%
5513 23 00 -- Other woven fabrics of polyester staple fibres m2 8%
5513 29 00 -- Other woven fabrics m2 8%
- Printed :
FIBRES, CONTAINING LESS THAN 85% BY
WEIGHT OF SUCH FIBRES, MIXED MAINLY
OR SOLELY WITH COTTON, OF A WEIGHT
EXCEEDING 170 g/m2
788
(1) (2) (3) (4)

5514 11 10 --- Unbleached m2 8%
5514 11 20 --- Bleached m2 8%
5514 12 -- 3 -thread or 4 -thread twill, including cross twill, of
5514 12 10 --- Unbleached m2 8%
5514 12 20 --- Bleached m2 8%
5514 19 -- Other :
5514 19 10 --- Unbleached m2 8%
5514 19 20 --- Bleached m2 8%
- Dyed :
5514 22 00 -- 3-thread or 4-thread twill, including cross m2 8%
twill, of polyester staple fibres
5514 30 - Of yarns of different colours :
5514 30 11 ---- Of polyester staple fibres, plain weave m2 8%
5514 30 12 ---- 3-thread or 4-thread twill, including cross twill, m2 8%
5514 30 13 ---- Other woven fabrics of polyester staple fibres m2 8%
5514 30 19 ---- Other woven fabrics m2 8%
- Printed :
5514 42 00 -- 3-thread or 4-thread twill, including cross twill, m2 8%
5515 OTHER WOVEN FABRICS OF SYNTHETIC
STAPLE FIBRES
- Of polyester staple fibres :
5515 11 -- Mixed mainly or solely with viscose rayon staple fibres :
5515 11 10 --- Unbleached m2 8%
5515 11 20 --- Bleached m2 8%
5515 11 30 --- Dyed m2 8%
5515 11 40 --- Printed m2 8%
5515 11 90 --- Other m2 8%
5515 12 10 --- Unbleached m2 8%
5515 12 20 --- Bleached m2 8%
5515 12 30 --- Dyed m2 8%
5515 12 40 --- Printed m2 8%
5515 12 90 --- Other m2 8%
5515 13 10 --- Unbleached m2 8%
789
(1) (2) (3) (4)

2
5515 13 20 ---Bleached m 8%
5515 13 30 ---Dyed m2 8%
5515 13 40 ---Printed m2 8%
5515 13 90 ---Other m2 8%
5515 19 --Other :
5515 19 10 ---Unbleached m2 8%
5515 19 20 ---Bleached m2 8%
5515 19 30 ---Dyed m2 8%
5515 19 40 ---Printed m2 8%
5515 19 90 ---Other m2 8%
-Of acrylic or modacrylic staple fibres :
5515 21 --Mixed mainly or solely with man-made filaments :
5515 21 10 ---Unbleached m2 8%
5515 21 20 ---Bleached m2 8%
5515 21 30 ---Dyed m2 8%
5515 21 40 ---Printed m2 8%
5515 21 90 ---Other m2 8%
5515 22 --Mixed mainly or solely with wool or fine animal hair :
5515 22 10 ---Unbleached m2 8%
5515 22 20 ---Bleached m2 8%
5515 22 30 ---Dyed m2 8%
5515 22 40 ---Printed m2 8%
5515 22 90 ---Other m2 8%
5515 29 --Other :
5515 29 10 ---Unbleached m2 8%
5515 29 20 ---Bleached m2 8%
5515 29 30 ---Dyed m2 8%
5515 29 40 ---Printed m2 8%
5515 29 90 ---Other m2 8%
-Other woven fabrics :
5515 91 --Mixed mainly or solely with man-made filaments :
5515 91 10 ---Unbleached m2 8%
5515 91 20 ---Bleached m2 8%
5515 91 30 ---Dyed m2 8%
5515 91 40 ---Printed m2 8%
5515 91 90 ---Other m2 8%
5515 99 --Other :
5515 99 10 ---Unbleached m2 8%
5515 99 20 ---Bleached m2 8%
5515 99 30 ---Dyed m2 8%
5515 99 40 ---Printed m2 8%
5515 99 90 ---Other m2 8%
5516 WOVEN FABRICS OF ARTIFICIAL STAPLE
FIBRES
- Containing 85 % or more by weight of artificial
staple fibres :
790
(1) (2) (3) (4)

5516 11 10 --- Unbleached m2 8%
5516 11 20 --- Bleached m2 8%
5516 12 00 -- Dyed m2 8%
5516 14 -- Printed :
5516 14 10 --- Spun rayon printed shantung m2 8%
5516 14 20 --- Spun rayon printed linen m2 8%
5516 14 90 --- Other m2 8%
- Containing less than 85 % by weight of artificial staple
fibres, mixed mainly or solely with man-made filaments :
5516 21 10 --- Unbleached m2 8%
5516 21 20 --- Bleached m2 8%
5516 22 00 -- Dyed m2 8%
5516 24 00 -- Printed m2 8%
fibres, mixed mainly or solely with wool or fine animal hair :
5516 31 10 --- Unbleached m2 8%
5516 31 20 --- Bleached m2 8%
5516 32 00 -- Dyed m2 8%
5516 34 00 -- Printed m2 8%
fibres, mixed mainly or solely with cotton:
5516 41 10 --- Unbleached m2 8%
5516 41 20 --- Bleached m2 8%
5516 42 00 -- Dyed m2 8%
5516 44 00 -- Printed m2 8%
- Other :
5516 91 10 --- Unbleached m2 8%
5516 91 20 --- Bleached m2 8%
5516 92 00 -- Dyed m2 8%
5516 94 00 -- Printed m2 8%
5801 WOVEN PILE FABRICS AND CHENILLE FABRICS,
OTHER THAN FABRICS OF HEADING 5802 OR 5806
5801 10 00 - Of wool m2 5%
- Of cotton:
5801 21 00 -- Uncut weft pile fabrics m2 8%
791
(1) (2) (3) (4)

5801 22 -- Cut corduroy:
5801 22 10 --- Solely of cotton
5801 22 90 --- Other m2 8%
5801 23 00 -- Other weft pile fabrics m2 8%
5801 24 00 -- Warp pile fabrics, epingle (uncut) m2 8%
5801 25 00 -- Warp pile fabrics, cut m2 8%
5801 26 00 -- Chenille fabrics m2 8%
- Of man-made fibres:
5801 31 00 -- Uncut weft pile fabrics m2 8%
5801 32 00 -- Cut corduroy m2 8%
5801 33 00 -- Other weft pile fabrics m2 8%
5801 34 -- Warp pile fabrics, epingle (uncut):
5801 34 10 --- Velvet m2 8%
5801 34 90 --- Other m2 8%
5801 35 00 -- Warp pile fabrics, cut m2 8%
5801 36 -- Chenille fabrics:
5801 36 10 --- Carduroys m2 8%
5801 36 90 --- Other m2 8%
5802 TERRY TOWELLING AND SIMILAR OVEN
TERRY FABRICS, OTHER THAN NARROW
FABRICS OF HEADING 5806; TUFTED
TEXTILE FABRICS, OTHER THAN
PRODUCTS OF HEADING 5703
- Terry towelling and similar woven terry
fabrics, of cotton:
5802 11 00 -- Unbleached m2 8%
5802 19 -- Other:
5802 19 10 --- Bleached m2 8%
5802 19 20 --- Piece dyed m2 8%
5802 19 30 --- Yarn dyed m2 8%
5802 19 40 --- Printed m2 8%
5802 19 90 --- Other m2 8%
5802 30 00 - Tufted textile fabrics m2 8%
5803 GAUZE, OTHER THAN NARROW FABRICS OF
HEADING 5806
5803 00 - Gauze, other than narrow fabrics of heading 5806 :
--- Of cotton:
5803 00 11 ---- Unbleached m2 8%
5803 00 12 ---- Bleached m2 8%
5803 00 13 ---- Piece dyed m2 8%
5803 00 14 ---- Yarn dyed m2 8%
5803 00 15 ---- Printed m2 8%
5803 00 19 ---- Other m2 8%
5803 00 91 ---- Of silk or silk waste m2 8%
792
(1) (2) (3) (4)

5803 00 92 ---- Of synthetic fiber m2 8%
5803 00 93 ---- Of artificial fibre m2 8%
5803 00 99 ---- Other m2 8%
5804 LACE IN THE PIECE, IN STRIPS OR IN
MOTIFS, OTHER THAN FABRICS OF
- Mechanically made lace:
5804 21 00 -- Of man-made fibres kg. 8%
5804 29 10 --- Of cotton kg. 8%
5806 NARROW WOVEN FABRICS (OTHER
THAN TULLES, OTHER NET FABRICS
AND GOODS OF HEADINGS 5807, 5808,
5809 AND 5811)
5806 10 00 - Woven pile fabrics (including terry towelling kg. Nil
and similar terry fabrics) and chenille fabrics
5806 20 00 - Other woven fabrics, containing by weight kg. Nil
5% or more of elastomeric yarn or rubber thread
- Other woven fabrics:
5806 31 -- Of cotton:
5806 31 10 --- Typewriter ribbon cloth kg. Nil
5806 31 20 --- Newar cotton kg. Nil
5806 31 90 --- Other kg. Nil
5806 32 00 -- Of man-made fibres kg. Nil
5806 39 10 --- Goat hair puttis tape kg. Nil
5806 39 20 --- Jute webbing kg. Nil
5806 39 30 --- Other narrow fabrics of jute kg. Nil
5806 39 90 --- Other kg. Nil
5810 EMBROIDERY IN THE PIECE, IN STRIPS OR
IN MOTIFS (MANUFACTURED WITH THE
AID OF VERTICAL TYPE AUTOMATIC
SHUTTLE EMBROIDERY MACHINES
OPERATED WITH POWER):
5810 10 00 - Embroidery without visible ground kg. Nil
- Other embroidery:
5810 91 00 -- Of cotton kg. Nil
5810 92 -- Of man-made fibres :
5810 92 10 --- Embroidered badges, motifs and the like kg. Nil
5810 92 90 --- Other kg. Nil
5810 99 00 -- Of other textile materials kg. Nil
5901 TEXTILE FABRICS COATED WITH GUM OR
AMYLACEOUS SUBSTANCES, OF A KIND
USED FOR THE OUTER COVERS OF BOOKS
793
(1) (2) (3) (4)

OR THE LIKE; TRACING CLOTH;
PREPARED PAINTING CANVAS; BUCKRAM
AND SIMILAR STIFFENED
TEXTILE FABRICS
5901 10 - Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers
of books or the like:
5901 10 10 --- Of cotton m2 8%
5901 10 20 --- Prepared painting canvas m2 8%
5901 10 90 --- Other m2 8%
5901 90 - Other:
5901 90 10 --- Tracing cloth of cotton m2 8%
5901 90 20 --- Varnished cambric fabrics (Empire fabrics) tapes m2 8%
5901 90 90 --- Other m2 8%
5902 TYRE CORD FABRIC OF HIGH TENACITY
YARN OF NYLON OR OTHER
POLYAMIDES, POLYESTERS OR VISCOSE
RAYON
5902 10 10 --- Impregnated with rubber m2 Rs.10 per kg.
5902 10 90 --- Other m2 Rs.10 per Kg.
5902 20 - Of polyesters:
5902 20 10 --- Impregnated with rubber m2 Rs.10 per Kg.
5902 20 90 --- Other m2 Rs.10 per Kg.
5902 90 - Other:
5902 30 10 --- Impregnated with rubber m2 Rs.10 per Kg.
5902 30 90 --- Other m2 Rs.10 per Kg.
5903 TEXTILE FABRICS, IMPREGNATED,
COATED, COVERED OR LAMINATED
WITH PLASTICS, OTHER THAN THOSE
OF HEADING 5902
5903 10 - With polyvinyl chloride:
5903 10 10 --- Imitation leather fabrics of cotton m2 5%
5903 10 90 --- Other m2 5%
5903 20 - With polyurethane:
5903 20 10 --- Imitation leather fabrics, of cotton m2 5%
5903 20 90 --- Other m2 5%
5903 90 - Other:
5903 90 10 --- Of cotton m2 5%
5903 90 20 --- Polyethylene laminated jute fabrics m2 5%
5903 90 90 --- Other m2 5%
5907 FABRICS COVERED PARTIALLY OR FULLY
WITH TEXTILE FLOCKS, OR WITH
PREPARATION CONTAINING TEXTILE
FLOCKS:
794
(1) (2) (3) (4)

--- Fabrics covered partially or fully with
textile flocks, or with preparation
containing textile flocks:
5907 00 11 ---- On the base fabrics of cotton m2 5%
5907 00 12 ---- On the base fabrics of man-made textile m2 5%
6001 PILE FABRICS, INCLUDING LONG PILE
FABRICS AND TERRY FABRICS, KNITTED
OR CROCHETED
6001 10 - Long pile fabrics:
6001 10 10 --- Of cotton kg. 8%
6001 10 20 --- Of man-made fibres kg. 8%
- Looped pile fabrics:
6001 21 00 -- Of cotton kg. 8%
-- Other:
6001 91 00 -- Of cotton kg. 8%
6002 KNITTED OR CROCHETED FABRICS OF A
WIDTH NOT EXCEEDING 30 CM,
CONTAINING BY WEIGHT 5% OR
MORE OF ELASTOMERIC YARN OR
RUBBER THREAD, OTHER THAN THOSE
OF HEADING 6001
6002 40 00 - Containing by weight 5% or more of kg. 8%
elastomeric yarn but not containing rubber thread
6002 90 00 - Other kg. 8%
WIDTH NOT EXCEEDING 30 CM, OTHER
THAN THOSE OF HEADING 6001 OR 6002
6003 10 00 - Of wool or fine animal hair kg. 8%
6003 20 00 - Of cotton kg. 8%
6003 30 00 - Of synthetic fibres kg. 8%
6003 40 00 - Of artificial fibres kg. 8%
6003 90 00 - Other kg. 8%
WIDTH EXCEEDING 30 CM, CONTAINING
BY WEIGHT 5% OR MORE OF
ELASTOMERIC YARN OR RUBBER
THREAD, OTHER THAN THOSE OF
HEADING 6001
6004 10 00 - Containing by weight 5% or more of kg. 8%
elastomeric yarn but not containing rubber thread
6004 90 00 - Other kg. 8%
795
(1) (2) (3) (4)

6005 WARP KNIT FABRICS (INCLUDING THOSE
MADE ON GALLOON KNITTING
MACHINES), OTHER THAN THOSE
OF HEADINGS 6001 TO 6004
-- Of cotton:
6005 21 00 -- Unbleached or bleached kg. 8%
6005 22 00 -- Dyed kg. 8%
6005 23 00 -- Of yarns of different colours kg. 8%
6005 24 00 -- Printed kg. 8%
- Of synthetic fibres :
6005 32 00 -- Dyed kg. 8%
6005 34 00 -- Printed kg. 8%
- Of artificial fibres :
6005 42 00 -- Dyed kg. 8%
6005 44 00 -- Printed kg. 8%
6006 OTHER KNITTED OR CROCHETED FABRICS
- Of Cotton:
6006 22 00 -- Dyed kg. 8%
6006 24 00 -- Printed kg. 8%
- Of synthetic fibres:
6006 32 00 -- Dyed kg. 8%
6006 34 00 -- Printed kg. 8%
- Of artificial fibres :
6006 42 00 -- Dyed kg. 8%
6006 44 00 -- Printed kg. 8%
Exemption to all the goods falling under the First Schedule to the Additional Duties of Excise (Goods
of Special Importance) Act, from whole of the duty of excise leviable under the aforesaid Act.
Importance) Act, 1957 (58 of 1957), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts all the goods falling under the First Schedule to the said Additional
Duties of Excise (Goods of Special Importance) Act, from whole of the duty of excise leviable thereon
under the aforesaid Act.
[Notfn. No. 11/06-CE., dt. 1.3.2006]
796
APPENDIX -II
THE ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES)

ACT, 1978 (40 OF 1978)
THE ELEVENTH SCHEDULE to Finance Bill, 2005

( See section 118)
THE SCHEDULE
( See section 3)
NOTES
1. In this Schedule, heading, sub-heading, tariff item and Chapter mean respectively a heading,
sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5
of 1986).
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986) and the Section and Chapter Notes and the General Explanatory Notes of the First Schedule
shall apply for the purposes of classification of goods specified in this Schedule.
S. No. Description of goods
(1) (2)
1. Silk, that is to say, all goods falling within Chapter 50.
2. Wool, that is to say, all goods falling within Chapter 51, other than fabrics of headings 5111, 5112
and 5113.
3. Cotton, that is to say, all goods falling within Chapter 52.
4. Man-made filaments, strip and the like of man-made textile materials, that is to say, all goods
falling within Chapter 54.
5. Man-made staple fibres, that is to say, all goods falling within Chapter 55.
6. Terry towelling and similar woven terry fabrics, falling within heading 5802.
7. Tulles and other net fabrics, not including woven, knitted or crocheted fabrics lace in the piece, in
strips or in motifs, other than fabrics of headings 6002, 6003, 6004, 6005 and 6006.
8. Knitted or crocheted fabrics, that is to say, all goods falling within Chapter 60.
9. Metallised yarn, falling within heading 5605.
10. Embroidery in the piece, in strips or in motifs, falling within heading 5810..
EXEMPTIONS
Please see General Exemption No. 52 [Notfn. No. 31/04, dt. 9.7.2004 under General Exemption]
797
APPENDIX -III
NATIONAL CALAMITY CONTINGENT DUTY
(1) In the case of goods specified in the Seventh Schedule, being goods
manufactured or produced, there shall be levied and collected for the purposes of
the Union, by surcharge, a duty of excise, to be called the National Calamity
Contingent duty (hereinafter referred to as the National Calamity duty), at the
rates specifid in the said Schedule.
(2) The National Calamity duty chargeable onthe goods specified in the
Seventh Schedule shall be in addition to any other duties of excise chargeable on
such goods under the Central Excise Act, 1944 (1 of 1944) or any other law for
the time being in force.
(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules
made thereunder, including those relating to refunds and exemptions from duties
and imposition of penalty, shall, as far as may be, apply in relation to the levy and
collection of the National Calamity duty leviable under this section in respect of
the goods specified in the Seventh Schedule as they apply in relation to the levy
and collection of the duties of excise on such goods under that Act or those rules,
as the case may be.
THE SEVENTH SCHEDULE

TO THE FINANCE ACT, 2001
( See section 136)
(As amended for twelth schedule of Finance Act, 2005)
(See section 122)
NOTES
1. In this Schedule, tariff item, heading, sub-heading and Chapter mean respectively a tariff item,
heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the
section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the
interpretation of this Schedule.
Tariff Item Description of goods Unit Rate of Duty

(1) (2) (3) (4)
2106 90 20 --- Pan Masala kg. 23%
2402 20 10 --- Other than filter cigarettes, of length not exceeding
60 millimetres Tu Rs. 90 per
thousand
2402 20 20 --- Other than filter cigarettes, of length exceeding Tu Rs. 145 per
60 millimetres 70 millimetres but not exceeding thousand
798

(1) (2) (3) (4)
2402.20.30 --- Filter cigarettes of length (including the length of Tu Rs. 90
the filter, the length of filter being 11 millimetres or its per thousand
actual length, whichever is more) not exceeding 60
millimetres.
the filter, the length of filter being 11 millimetres per thousand
or its actual length, whichever is more) exceeding
60 millimetres but not exceeding 70 millimetres.
2402.20.60 --- Filter cigarettes of length (including the length of ` Tu Rs. 190
2402 20 90 --- Other Tu Rs. 235 per
thousand
2402 90 10 --- Cigarettes of tobacco substitutes Tu Rs. 150 per
thousand
2403 10 31 ---- Other than paper rolled biris, manufactured without Tu Re. 1.00 per
the aid of machine thousand
2403 10 39 ---- Other Tu Rs. 2.00 per
thousand
2403 10 90 --- Other kg. 10%
2403 91 00 -- Homogenised or reconstituted tobacco kg. 10%
2403 99 40 --- Snuff kg. 10%
2403 99 90 --- Other kg. 10%
2709 00 00 PETROLEUM OILS AND OILS OBTAINED kg. Rs.50 per
FROM BITUMINOUS MINERALS, CRUDE tonne
8517 12 -- Telephones for cellular network or for other wire-
less networks :
8517 12 10 --- Push button type u 1%
8517 12 90 --- Other u 1%
piston engine (diesel or semi-diesel) :
799

(1) (2) (3) (4)
--- Vehicles for transport of not more than 13 per-
sons, including the driver :
8702 10 19 ---- Other u 1%
8702 90 - Other :
--- Vehicles for transport of not more than 13 persons,
including the driver:
8702 90 19 ---- Other u 1%
8702 90 20 --- Electrically operated vehicles not elsewhere included u 1%
or specified
8703 10 - Vehicles specially designed for travelling on
snow; golf cars and similar vehicles :
8703 10 90 --- Other u
- Other vehicles, with spark-ignition internal combustion
reciprocating piston engine :
8703 21 10 --- Vehicles principally designed for the transport of u 1%
more than seven persons, including the driver
--- Other :
8703 21 91 ---- Motor cars u 1%
8703 21 92 ---- Specialised transport vehicles such as ambulances, u 1%
prison vans and the like
8703 21 99 --- Other u 1%
8703 22 -- Of a cylinder capacity exceeding 1,000 cc but not
exceeding 1,500 cc:
8703 22 10 --- Vehicles principally designed for the transport of more u 1%
than seven persons, including the driver
8703 22 20 --- Specialised transport vehicles such as ambulances, u 1%
--- Other:
8703 22 91 ---- Motor cars u 1%
8703 22 99 ---- Other u 1%
8703 23 -- Of a cylinder capacity exceeding 1,500 cc but not
exceeding 3,000 cc :
800

(1) (2) (3) (4)
--- Other :
8703 23 91 ---- Motor cars u 1%
8703 23 99 ---- Other u
--- Other :
8703 24 91 ---- Motor cars u 1%
8703 24 99 ---- Other u 1%
- Other vehicles, with compression-ignition internal
combustion piston engine (diesel or semi-diesel) :
--- Other :
Tariff item Description of goods Unit Rate of duty
8703 31 91 ---- Motor cars u 1%
8703 31 99 ---- Other u 1%
of more than seven persons,
--- Other :
8703 32 91 ---- Motor cars u 1%
8703 32 92 ---- Specialised transport vehicles such as ambulances,
prison vans and the like u 1%
8703 32 99 ---- Other u 1%
of more than seven persons,
--- Other :
8703 33 91 ---- Motor cars u 1%
801

(1) (2) (3) (4)
8703 33 99 ---- Other u 1%
8703 90 - Other :
8703 90 90 --- Other u 1%
8704 MOTOR VEHICLES FOR THE TRANSPORT
OF GOODS
- Other, with spark-ignition internal combustion
piston engine :
8704 31 -- g.v.w. not exceeding 5 tonnes :
8704 31 90 --- Other u 1%
8704 32 -- g.v.w. exceeding 5 tonnes :
8704 32 11 ---- Refrigerated u 1%
8704 32 19 ---- Other u 1%
8704 32 90 --- Other u 1%
8704 90 - Other :
--- Lorries and trucks :
8704 90 11 ---- Refrigerated u 1%
8704 90 19 ---- Other u 1%
8704 90 90 --- Other u 1%
--- For the vehicles of heading 8702 :
8706 00 21 ---- For transport of not more than thirteen persons, u 1%
--- For the motor vehicles of heading 8703 :
8706 00 31 ---- For three-wheeled vehicles u 1%
8706 00 39 ---- Other u 1%
--- For the vehicles of heading 8704 :
8706 00 43 ---- For dumpers covered in the heading 8704 u 1%
8706 00 49 ---- Other u 1%
8711 10 - With reciprocating internal combustion piston engine
of a cylinder capacity not exceeding 50 cc:
8711 10 10 --- Mopeds u 1%
8711 10 20 --- Motorised cycles u 1%
8711 10 90 --- Other u 1%
8711 20 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 50cc but
not exceeding 250 cc :
--- Scooters :
8711 20 11 ---- Of cylinder capacity not exceeding 75 cc u 1%
8711 20 19 ---- Other u 1%
802

(1) (2) (3) (4)
--- Motor cycles :
8711 20 29 ---- Other u 1%
--- Mopeds :
8711 20 39 ---- Other u 1%
--- Other :
8711 20 99 ---- Other u 1%
8711 30 - With reciprocating internal combustion piston
engine of cylinder capacity exceeding 250 cc
but not exceeding 500 cc :
8711 30 10 --- Scooters u 1%
8711 30 20 --- Motor-cycles u 1%
8711 30 90 --- Other u 1%
8711 40 - With reciprocating internal combustion piston engine
of a cylinder capacity exceeding 500 cc but
not exceeding 800 cc :
8711 40 10 --- Motor-cycles u 1%
8711 40 90 --- Other u 1%
8711 50 00 - With reciprocating internal combustion u 1%
exceeding 800 cc
Note : The validity of levy of National Calamity Contingent Duty is extended beyond 31st day of March,
2005 vide Sec. 123(d) of the Finance Bill 2005.
803
APPENDIX - IV
CESS ON IRON ORE
Leviable under Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess
Act, 1976 (55 of 1976)
In exericse of powers conferred by Section 3 of the Iron Ore Mines, Manganese Ore Mines and
Chrome Ore Mines Labour Welfare Cess Act, 1976(No. 55 of 1976), the Central Government hereby fixes,
with effect from 1st August, 1990, the rate of one rupee per metric tonne as the rate at which the duty of
excise and duty of customs on all iron ore produced in any mine for the purpose of the said Act, shall be
levied and collected as cess.
Footnote: The notification fixing the rate of cess on iron ore produced in any mine as 50 paise per
metric tonne with effect from 1st July, 1981 was published vide G.S.R. No. 394(E) dated 16th June, 1981 in
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).
[Ministry of Labour Notification G.S.R. 680(E) dated 1.8.1990]
CESS ON MANGANESE ORE
Leviable under Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess
Act, 1976 (55 of 1976)
In exercise of the powers conferred by section 3 of the iron Ore Mines, Manganese Ore Mines and
Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) and in supersession of the Notification of
the Government of India in the Ministry of Labour, No. G.S.R. 681(E) dated the 1st August, 1990, except as
respects things done or omitted to be done before such supersession, the Central Government hereby fixes
the rate of rupees four per metric tonne as the rate at which the duty of excise and duty of customs on all
manganese ore produced in any mine for the purpose of the said Act, shall be levied and collected as cess
with effect from the date of publication of this notification in the Official Gazette.
[Ministry of Labour Notification G.S.R. 654(E) dt. 11.9.2001]
CESS ON LIMESTONE AND DOLOMITE
Leviable under Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 (62 of 1972)
In exercise of the powers conferred by section 3 of the Limestone and Dolomite Mines Labour Welfare
Fund act, 1972 (62 of 1972) and in supersession of the notification of the Government of India in the
Ministry of Labour, Number G.S.R. 484(E), dated the 22nd April, 1988, except as respects things done or
omitted to be done before such supersession, the Central Government hereby fixes the rate of rupee one per
metric tonne of limestone and dolomite, as the rate at which the duty of excise shall be levied and collected
804
by way of cess for the purpose of the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 with
effect from the date of publication of this notification in the Official Gazette.
[Ministry of Labour Notification G.S.R. 943 (E) dt. 27.12.2000]

CESS ON CHROME ORE
S.O. : In exercise of the powers conferred by section 3 of the Iron Ore Mines, Manganese Ore Mines
and Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) and in supersession of the Notification
of the Government of India in the Ministry of Labour, No. G.S.R. 682(E) dated the 1st August, 1990, except
as respects things done or omitted to be done before such supersession, the Central Government hereby
fixes the rate of rupees six per metric tonne as the rate at which the duty of excise and duty of customs on
all chrome ore produced in any mine for the purpose of the said Act, shall be levied and collected as cess
with effect from the date of publication of this notification in the Official Gazette.
[Minisrty of Labour Notification G.S.R. 655(E) dated 11.09.2001]
CESS ON TEXTILE & TEXTILE MACHINERY
S.O. In exercise of the powers conferred by sub-section (1) of section 5(A) of the Taxtile Committee
Act, 1963 (41 of 1963) and in supercession of the notification of Governement of India in the Ministry of
Commerce No.: F.7(2)/74-Tex(III), dated the 25th Feb., 1975, the Central Government hereby fixes, with
immediate effect, 0.050 per cent ad valorem as the rate at which the duty of excise shall be levied and
collected as the case for the purposes of the said Act, on all textiles and on all textile machinery manufactured
in India, except the textiles manufactured from out of handloom or powerloom industry.
[Ministry of Commerce(Deptt. of Textile) Notification dated 1.6.1977, F.No. 55018(35)/75-Tex(III)

CTEG, dt. 1st June, 1977.]
CESS ON TEAS
In exercise of the powers conferred by sub-section (1) of sec.25 of the Tea Act, 1953 (29 of 1953)
the Central Government hereby fix the rate of cess which shall be levied and collected as specified in
column (2) of the Table below on the varieties/grades of teas specified in column (1) of the said Table
Variety/grade of tea Rate of cess

(1) (2)
1. All tea produced in the Sadar sub-division and Kurseong Paise twelve
sub-division excluding the areas in the jurisdiction list per kilogramme
Nos. 31, 29, 33, 20, 21, 22, 23 and 24 comprising
Subtiguri sub-division of New Chumta tea estate,
Simulbarie and Marionbarie; Tea Estates of Kurseong
Police Station in Kurseong sub-division of the district
of Darjelling in the State of West Bengal.
2. All teas except those produced in the areas specified Paise thirty per
under column (1) of Serial No.(1) kilogramme
805
2. Categories of tea specified in Notification Number S.O. 287(E), dated the 4th April, 1994 issued by
the Ministry of Commerce would continue to be exempt from payment of cess.
3. This notification will come into force from the 1st day of April, 1997.
[Ministry of Commerce, Notification S.O.250(E), dated 27.3.1997]
CESS ON RUBBER
In exercise of the power conferred by sub-section (1) of section 12 of the Rubber Act, 1947 (24 of
1947) and in supercession of the notification of the Government of India in the Ministry of Commerce
number S.O. 488(E), dated the 30th June, 1994, except as respects things done or omitted to be done before
such supervession, the Central Government hereby appoints the 1st day of September, 1998 as the date from
which the duty of excise at the rate of rupee one and paise fifty only per kilogram (Rs.1.50 per kg.), of rubber
shall be levied as cess on all rubber produced in India.
[Ministry of Commerce, Notification S.O.740(E), dated 31.8.1998]
CESS ON JUTE
Sl. Articles of jute The maximum rate at which Actual rate at which duty
No. manufacture duty of excise may be of excise is to be collected
collected until a different rate is
specified by the Central
Government
(1) (2) (3) (4)
1. Carpet Backing Two per cent. ad valorem One per cent. ad valorem
2. Hessian Two per cent. ad valorem One per cent. ad valorem
3. Sacking Two per cent. ad valorem One per cent. ad valorem
4. Yarn and Twine Two per cent. ad valorem One per cent. ad valorem
5. D.W. Tarpaulin Two per cent. ad valorem One per cent. ad valorem
6. Decorative Fabrics Two per cent. ad valorem One per cent. ad valorem
7. Cotton Bagging Two per cent. ad valorem One per cent. ad valorem
8. Soil Saver Two per cent. ad valorem One per cent. ad valorem
9. Japanese Rice-Bag Two per cent. ad valorem One per cent. ad valorem
10. Any other article of Two per cent. ad valorem One per cent. ad valorem
jute manufacture
[The Jute Manufacture Cess (Amendment) Act, 2002 (No. 13 of 2002)] enacted on 27.3.2002.
CESS ON COAL
In exercise of the powers conferred by sub-section (1) of Section 6 of the Coal Mines (Conservation
and Development) Act, 1974 (28 of 1974) and in supersession of the notification of the Government of India
in the erstwhile Ministry of Energy (Department of Coal) number S.O. 95(E), dated the 8th February, 1983
except as respects things done or omitted to be done before such supersession the Central Government
hereby fixes, with effect on and from the 26th June, 2003 the rates specified in column (2) of the Table given
below as the rats at which the duty of excise referred to in the said section shall be levied on coal of the
description specified in column (1) of the said Table namely:-
806
TABLE
Description of coal Rate of excise duty per tonne
(1) (2)
Coking/non-coking coal Rs.10.00 (Rupees ten only)
[Ministry of Coal Notification S.O.727(E), dt. 25.6.2003]
CESS ON TOBACCO
Tobacco Board Cess under T.B. Cess Act, 1975 (26 of 1975) administered by Ministry of Commerce
and Agricultrual Produce Cess (A.P. Cess) under Agricultural Produce Cess Act 1940 and 1966 under Ministry
of Agricultural are levied on exports of tobacco (unmanufactured tobacco only) There is no cess on exports
of Tobacco Products. The details of the above Cesses are as follows:
T.B. Cess:
* This is collected under the Tobacco Cess Act, 1975 (No.26 of 1975).
* This is collected @ 0.5% ad valorem on all tobacco which is exported.
A.P. Cess:
* This is collected under the Agrictural Produce Cess Act, 1940 (27 of 1940)
* For levying the customs duty, Govt. (Ministry of Agriculture) notifies the tariff values for
various grades of unmanufactured tobacco every year.
* Customs Duty is collected @0.5% of value of tobacco exported, calculated on the basis of
tariff values notified.
[Tobacco Board, Ministry of Commerce, Ref. No.18(7)/2004-Exp. dt. 18.6.2004]
CESS ON IMPORT & EXPORT AND ON DOMESTIC MANUFACTURE OF
PAPER & SALT

Chpater of Description of Goods Maximum rate Effective rate
at which duty of duty
of excise may
be collected
48. Paper and paper board all sorts 1/8 per cent ---
(including newsprint pasteboard, ad valorem
millboard, strawboad, cardboard and
corrugated board) but produced in an
industrial undertaking having
investment in fixed assets in plant and
machinery exceeding Rs.20 lakhs
807
Chpater of Description of Goods Maximum rate Effective rate

at which duty of duty
of excise may
be collected
25. Salt i) Salt mfrs. Rs.3.50 per

holding over tonne
100 acres
ii) Salt mfrs. Rs.1.75 per
holding between tonne
10 acres &
100 acrs.
[Chemical & Allied Products Export Promotion Council, Ministry of Commerce & Industry, Ref.
No.EPC/SKR/RH/DBK(Govt.)/1551 dt. 16.6.2004]
CESS ON SUGAR
There shall be levied and collected as a cess for the purposes of Sugar Development Fund Act,
1982, a duty of excise on all sugar produced by any sugar factory in India, at such rate not exceeding fifteen
rupees per quintal of sugar, as the Central Government may, by notification in the Official Gazetee, specify
from time to time:
Produced that until such rate is specified by the Central Government, the duty of excise shall be
levied and collected at the rate of fourteen per quintal of sugar.
[Sec.3 of Sugar Cess Act, 1982 (No. 3 of 1982), Ministry of Law, Justice & Company Affairs as amended
by Sugar Cess Act, 1982 (No.57 of 1982) dated 25.10.1982.]
CESS ON VEGETABLE OIL
Ministry of Agriculture (Department of Agriculture and Co-operation)
Vegetable oil Rs. 5 per quintal Notification

No. G.S.R.
882(E), dated
8.12.1983
(Effective
from
1.1.1984).
CESS ON FEATURE FILM
Leviable under The Cine Workers Welfare Cess Act, 1981 (30 of 1981)
In exercvise of the powers conferred by Sub-section (1) of Section 3 of the Cine Workers Welfare
Cess act, 1981 (30 of 1981) and in supersession of notifications of the government of India in the Ministry
of Labour numbers G.S.R. 750(E), dated the 13th October, 1994 and G.S.R. 672(E), dated the 12th Novem-
808
ber, 1998, the Central Government hereby specifies the following rate of cess on feature film with effect
from date of publication of this notification in the Official Gazette, namely:-
Feature films Rate of Cess per film
Hindi and English films Rs. 20,000/-

All other languages feature films Rs. 10,000/-
The Marine products Export Development Authority, Act 1972

(GSR 495 (E) New Delhi dated 24/10/1995)
1 Marine products which are exported 0.3
The Produce Cess Act,1966

(Notfn. S.O. 619(E) dt. 30/06/2000)
1 Lac produced in India QTL 2.30

2 Refuse lac produced in India QTL 1.70
3 Cashew Kernel QTL 6000 1.0%
T.V
The Coffee Act, 1942

(Notfn. 13/27/82-Plant(B) S. O. 1122 (E) dt. 28/12/98)
1 Coffee QTL 25.00
The Iron Ore Mines, Mangnese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act
976 (U-23017/2/87-W.II(i) dt.01/08/90)
The Tobacco Cess Act ,1975

(S.O. 5240-Ministry of Commerce F.No.l8/1475-EP(Agri) dt. 27/12/75)
1 Tobacco-manufactured 0.5
The Coir Industries Act ,1953

(Notfn. No. 6(1)83-ICC-GSR 389(E) dt. 01/05/85
1 Coir fibre, coir yarn and coir product QTL 2.00

809
LIST OF CESSES LEVIABLE WITH RATE OF DUTY AND RELATED ACTS
Copra
Leviable under the Copra Cess Act, 1979 (4 of 1979)
Description of goods Maximum Rate at Effective rate of duty

which duty of excise
may be collected
Copra consumed in Rs. 5.00 per quintal. Rs. 5.00 per quintal w.e.f. 1.4.1979
any mill in India with vide Notifica-
a view to producing tion G.S.R.
or manufacturing any No. 270 (E)
goods therefrom. dated
27.2.1979
Cotton
Leviable under the Produce Cess Act, 1966 (15 of 1966)
Cotton consumed in Re. 1.00 per bale of Re. 1.00 per bale of Vide Ministry
any mill in India with 181.4 kilograms or 181.4 kilograms or in of Agriculture
a view to producing in the case of unbaled the case of unbaled Notification
or manufacturing any cotton, 28 paise per cotton, 28 paise per No. 20.7.83-
goods therefrom 50 kilograms. 50 kilograms. CA-III, dated
27.4.1985.
Coffee
Leviable under the Coffee Act, 1942 (7 of 1942)
Coffee which a reg- Rs. 50.00 per quintal.Rs. 25 per quintal Vide Notifica-
istered estate is per- tion No. S.O.
mitted by the internal 1123 (E),
sale quota allotted to dated
it to sell in the Indian 28.12.1987,
market, whether such issued by the
coffee is actually sold Ministry of
or not, and on all cof- Commerce.
fee released for sale in
India by the Board
from the surplus pool.
810
Crude Oil
Leviable under the Oil Industry (Development) Act, 1974 (47 of 1974)
Crude Oil produced in Rs. 2,000 per tonne* Rs. 2500 per tonne** *Substituted
the exploration block (w.e.f.
to be offered under 1.3.2002) for
New Exploration Rs. 1,000
Licensing Policy per tonne by
(NELP) Competitive section 160 of
international bidding the Finance
exempted from the cess Act, 2002
leviable thereon under (20 of 2002)
section (1) of section 15,
Oil Industry (Develop- **w.e.f.
ment) Act, 1974 (47 of 1.3.2006, Vide
1974), vide Ministry of Finance Bill, 2006
Petroleum & Natural (Clause 73).
Gas, Notification S.O.
No. 958(E), dated
9.11.1998.
Medicinal preparations
Leviable under the Medicinal and Toilet
Preparations (Excise Duties) Act, 1955 (16 of 1955).
1. Allopathic Medicinal Preparat-

ions:
(i) Medicinal preparations
containing alcohol which are
not capable of being consumed
as ordinary alcoholic beverages-
(a) Patent or proprietary 20% ad valorem 16% ad valorem Vide Notification No.
2/2003-M & TP,
dated 1.3.2003
effective from
1.3.2003
(b) Others 20% ad valorem 16% ad valorem -do-
(ii) Medicinal preparations

containing alcohol which are
capable of being consumed
as ordinary alcoholic beverages -
811
(a) Medicinal preparations 20% ad valorem 16% ad valorem -do-

which contain known active
irgredient in therapeutic
quantities.
(b) Others 20% ad valorem 16% ad valorem -do-
(iii) Medicinal preparations 20% ad valorem 16% ad valorem -do-

not containing alcohol but
containing narcotic drug or
narcotic
2. Medicinal preparations in
Ayurvedic, Unani or other
indigenous systems of
medicine -
(i) Medicinal preparations 4% ad valroem Nil
containing self-generated
alcohol which are not capable
of being consumed as
ordinary alcoholic beverages
(ii) Medicinal preparations 4% ad valroem

containing self-generated
alcohol which are not capable
of being consumed as
ordinary alcoholic beverages
(iii) All other containing 6% ad valroem

alcohol which are prepared
by distillation or to which
alcohol has been added
(iv) Medicinal preparations 20% ad valorem 16% ad valorem -do
not containing alcohol but
containing narcotic drug or
narcotic
3. Homoeopathic preparations 4% ad valorem

preparations containing
alcohol
Toilet preparations
4. Toilet preparations containing 50% ad valorem 16% ad valorem -do-

alcohol or narcotic drug or
narcotic
812
Automobiles
Ministry of Industry, Department of Industrial Development
S.O. 852(E), dated 26.5.1994.
(i) Automobiles (Motor cars, 1/8 per cent ad valorem

buses, trucks, jeeptypes vehicles
vans, scooters, motor-cycles,
mopeds and the like.)
(ii) Component parts and Nil Vide Ministry of

accessories of automobiles Industry Notification
No. S.O. 852(E),
dated 26.5.1994.
(iii) Tractors of power Take-off 1/8 per cent ad valorem. Vide Ministry of
Horse power exceeding 25 (the Industry (Department
value of any weight-lifting or of Heavy Industry)
other specialised material Order No. 662(E),
handling equipment which dated 9.9.1985
may be mounted, fitted or
fixed to tractors will be
excluded from the assessable
value of such tractors).
Paper
Leviable under the Industries (Development and Regulation) Act, 1951 (65 of 1951).
Paper and paper board all sorts 1/8 per cent ad valorem Vide Ministry of
(including newsprint pasteboard, Industry Order No.
strawboard, cardboard and corrugated S.O. 862(E), dated
board) but produced in an 27.10.1980
industrial undertaking having
investment in fixed assets in Vide Notification No.
plant and machinery exceeding S.O. 83(E), dated
Rs. 20 lakhs 3.2.1981
Oil
Leviable under the Produce Cess Act, 1966 (15 of 1966)
Oils extracted from Re. 1.00 per quintal. Re. 1.00 per quintal Vide Ministry
oilseeds crushed in of Agriculture
any mill in India and Irrigation
Notification
G.S.R. No.
212(E), dated
5.3.1979
813
Sugar
Leviable under the Sugar Export Promotion Act, 1958 (30 of 1958)
Sugar that much Rs. 45.55 per quintal

quantity of Sugar
depatched from
any factory for
consumption in
India, as is equal
to the quantity
falling short of the
export quota fixed
for that factory.
Sugar
Leviable under Sugar Cess Act, 1982 (3 of 1982) read with
Sugar Development Fund Act, 1982 (64 of 1982).
Sugar produced by Rs. 15 per quintal (a) Rs. 14 per quintal Vide Ministry
any factory in India (b) Sugar exported out of Food
of India exempted from Notification
whole of the cess S.O. No.
585 (E),
Dated
30.7.1993
Unmanufactured Tobacco
Leviable under the Tobacco Cess Act, 1975 (26 of 1975)
Unmanufactured Tobacco -
Virginia tobacco which One paise per kilogram
is produced in India and
sold at a registered auction
Platform
Tobacco
Leviable under the Beedi Workers Welfare Cess Act, 1976 (56 of 1976)
Tobacco issued to Re. 1 per kilogram 25 paise per kilogram Vide Notifica-
any person from a G.S.R. No.
warehouse for any 56(E), dated
purpose in connection 2.2.1977
with the manufacture
of Beedi.
814
CESS ON BEEDI
Leviable under the Beedi Workers Welfare Cess Act, 1976 (56 of 1976)
In exercvise of the powers conferred by Sub-section (1) of Section 3 of the Beedi Workers Welfare
Cess Act, 1976 (56 of 1976) and in supersession of the notification of the government of India in the Minis-
try of Labour, No. G.S.R. 629(E) dated the 20th October, 1998 except as respect things done or omitted to be
done before such supersession, the Central Government hereby fixes the rate of rupees two per thousand
of manufctured beedis, as the rate at which the duty of excise shall be levied and collected by way of cess for
the purposes of the Beedi Workers Welfare Fund Act, 1976 (62 of 1976) with effect from the date of publi-
cation of this notification in the Offcial Gazette.
NOTE:- The above information regarding levy of cess is as supplied by different Ministries/
Administrative bodies. For the latest information on levy of cess on different commodities, readers are
advised to contact the concerned Ministry/ Board/ Export Promotion Councils/ Administrative body. The
following enactments inter-alia may also be consulted for the rates of cess on different commodities.
1. The Agriculture & Processed Food Products Export Cess Act 1985
2. The Agriculture Produce Cess Act 1940;
3. The Tea Act 1953;
4. The Calcutta Improvement Act 1911;
5. The Produce Cess Act 1966;
6. The Coffee Act 1942;
7. The Mica Mines Labour Welfare Act 1946;
8. The Coir Industries Act 1953;
9. The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act
1976;
10. The Spices Act 1986;
11. The Marine Products Export Development Authority Act 1972;
12. The Tobacco Cess Act 1975;
815
APPENDIX - IVA
CLEAN ENERGY CESS
Appoints the effective date.

Ministry of Finance (Deptt. of Revenue) Notifn. No. 01/2010-Clean Energy Cess, dt. 22.6.2010.
In exercise of the powers conferred by sub-section (2) of the section 83 of the Finance Act, 2010 (14
of 2010), the Central Government hereby appoints the 1st day of July, 2010, as the date on which the
provisions of Chapter VII of the said Act shall come into force.
Declares applicability of provisions for specified Sections and Chapters:

In exercise of the powers conferred by sub- section (7) of section 83 of the Finance Act, 2010 (14 of
2010), the Central Government hereby declares that the following provisions of the Central Excise Act,
1944 ( 1 of 1944) relating to the matters specified therein, shall be applicable in regard to like matters in
respect of cess imposed under section 83 of the said Finance Act, namely:-
Sections 5A, 6, 9, 9A, 9AA, 9C, 9D, 9E, 11, 11A, 11AA, 11AB, 11AC, 11B, 11BB, 11C, 11D, 11DD,
11DDA, 12A, 12B, 12C and 12D; Chapters III, VI, VIA and VIB.
Prescribes effective rate of Cess.

In exercise of the powers conferred by section 83 of the Finance Act, 2010 (14 of 2010) read with
section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts all goods leviable to the Clean Energy Cess under
section 83 of the said Finance Act , from so much of the cess leviable thereon under the Tenth Schedule to
the said Finance Act, 2010 as is in excess of the amount calculated at the rate of Rs 50 per tonne.
Exempts all goods falling under headings 2701, 2702, 2703, other than raw coal, raw lignite and raw
peat, from clean energy cess.
section 5A of the Central Excise Act, 1944 ( 1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts all goods falling under Central Excise Tariff
headings 2701, 2702, 2703 of the First Schedule to the Central Excise Tariff Act,1985 (5 of 1986), other
than raw coal, raw lignite and raw peat , from the clean energy cess leviable under section 83 of said Finance
Act :
Provided that the said exemption shall be applicable subject to the condition that applicable clean
energy cess has been paid at the stage of raw coal, raw lignite or raw peat from which the said goods are
produced or manufactured.
816
Exempts all goods produced or extracted as per traditional and customary rights enjoyed by local tribals in
State of Meghalaya without any license or lease required under any law for the time being in force.
section 5A of the Central Excise Act, 1944 ( 1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts all goods produced or extracted as per traditional
and customary rights enjoyed by local tribals in the State of Meghalaya without any license or lease required
under any law for the time being in force, from the clean energy cess leviable under section 83 of the said
Finance Act.
Exempts all goods leviable to the Clean Energy Cess under section 83 of the Finance Act,
In exercise of the powers conferred by sub-section (7) of section 83 of the Finance Act, 2010 (14 of
2010) read with section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts all goods leviable to the Clean
Energy Cess under section 83 of the said Finance Act, from so much of the Clean Energy Cess leviable
thereon under Tenth Schedule to the said Finance Act, 2010 as is in excess of the amount calculated at the
rate of Rs.200 per tonne.
Clean Energy Cess Rules, 2010.
In exercise of the powers conferred by Section 84 of the Finance Act, 2010 (14 of 2010), the Central
Government hereby makes the following rules, namely:-
Chapter 1
PRELIMINARY
1. Short title, extent and commencement.- (1) These rules may be called the Clean Energy Cess
Rules, 2010.
(2) They extend to the whole of India.
(3) They shall come into force on the 1st day of July, 2010.
2. Definitions. - In these rules, unless the context otherwise requires,

(a) Act means the Finance Act, 2010 (14 of 2010);
(b) Board means the Central Board of Excise and Customs constituted under the Central Boards
of Revenue Act, 1963 (54 of 1963);
(c) cess means the Clean Energy Cess levied under section 83 of the Act;
(d) Central Excise Officer shall have the meaning assigned to it in the Central Excise Act, 1944(1
of 1944);
(e) mine shall have the meaning assigned to it under Mines Act,1952 (32 of 1952);
(f) producer means any person engaged in the production of specified goods and includes a owner
or agent as defined under section 2 of the Mines Act, 1952 (32 of 1952);
(g) removal means despatch of specified goods from a mine and shall include despatch of such
goods for captive consumption within that mine for any purpose other than for raising of such goods;
(h) specified goods means raw coal, raw lignite and raw peat.
817
Chapter 2
COLLECTION AND ASSESSMENT OF CESS
3. Registration.- Every producer who is liable to pay cess shall get registered immediately with the
jurisdictional Central Excise Officer but not later than a period of thirty days from the date of commencement
of these rules by making an application to the jurisdictional Central Excise Officer:
Provided that where a producer commences production of the specified goods at any time after the
commencement of these rules, such producer shall obtain registration within thirty days from the commencement
of such production ;
Provided further that where a producer has a centralized billing or accounting system in respect of
such specified goods produced at different mines, he may, instead, opt for registering only the premises or
office from where such centralized billing or accounting is done.
4. Cess payable on removal.- Every producer shall pay the cess leviable on the removal of the
specified goods in the manner provided in rule 6.
5. Assessment of cess.- The producer shall himself assess the cess payable on the specified goods.
6. Manner of payment.- (1) Cess on the specified goods removed from the mine during a month shall be
paid by the 5th of the second month, following the month in which the removals were made:
Illustration.- Cess payable on specified goods removed from the factory for the month of July, 2010
shall be paid by the 5th of September, 2010.
(2) A producer who has opted for centralized registration in respect of its mines located at
different places under rule 3, shall discharge the cess liability in respect of the aggregate removal of specified
goods from all such mines effected during a month by the stipulated period specified in sub-rule (1)
(3) Where a producer has paid to the credit of the Central Government any amount in excess of
the amount required to be paid towards cess liability for a month, such producer may adjust such excess
amount paid by him against the cess liability for the next month:
Provided that the adjustment of excess amount paid under sub-rule (2) shall be subject to the condition
that such excess amount paid is on account of reasons not involving interpretation of law, taxability, or
applicability of any exemption notification;
Provided further that the producer may, instead, file a refund claim for any excess amount of cess
paid if such producer fails to adjust the excess amount against the cess liability for the next month.
(4) Where any producer fails to pay the cess by the due date, he shall be liable to pay the
outstanding amount along with interest at the rate specified by the Central Government under section 11AB
of the Central Excise, 1944 (1 of 1944) on the outstanding amount for the period starting from the first day
after the due date till the date of the actual payment of the outstanding amount.
(5) Where any producer defaults in payment beyond thirty days from the due date as specified
in rule 6, such specified goods shall be deemed to have been cleared without payment of cess and the
consequences and penalties under these rules and provisions of the Central Excise Act, 1944 (1 of 1944) as
have been made applicable, shall follow in addition to payment of interest under sub-rule (4).
(6) The provisions of section 11 of the Central Excise Act , 1944 (1 of 1944) shall be applicable
for recovery of the cess as assessed under rule 5 and the interest under sub-rule (4) in the same manner as
they are applicable for recovery of any sums payable to the Central Government.
818
Explanation.- For the purposes of this rule, -

(i) Cess liability shall be deemed to be discharged only if the amount
payable is credited to the account of the Central Government by the specified date;
(ii) Where the registered person deposits cess by cheque, the date of presentation of the
cheque in the bank designated by the Board for this purpose shall be deemed to be the date on which the cess
has been paid subject to realization of the cheque.
7. Maintenance of records.- (1) Every producer shall maintain accounts showing the quantity of
specified goods actually removed during a month, particulars to whom these were removed, the amount of
cess payable during a month and the total amount of cess paid:
Provided that where a producer has opted for centralized registration under rule 3, such producer
shall maintain mine wise details mentioned in the sub-rule (1).
(2) The amount of cess payable on any removals shall be rounded off to the nearest rupee and the actual
weight of a consignment shall be rounded off to the nearest tonne.
8. Access to registered premises or mine.- (1) An officer empowered by the Commissioner in this
behalf shall have access to any mine or premises registered under these rules for the purpose of carrying out
any scrutiny, verification and checks as may be considered necessary to safeguard the interest of revenue.
(2) Every producer shall furnish to the officer empowered under sub-rule (1) ,-
(i) all records prepared and maintained for accounting of transactions in
regard to production, storage or removal of specified goods; and
(ii) financial records and statements including cost audit reports etc.
9. Goods to be removed under proper documents.- (1) No specified goods leviable to cess shall be
removed from a mine except under cover of a document indicating the quantity of specified goods and the
name and address of the consignee.
10. Cess shall be shown separately in the invoice or bill.- Cess shall be shown separately by the
producer in the bill or invoice raised in respect of specified goods.
11. Filing of return.- Every producer shall submit to the Jurisdictional Central Excise Officer, a return
in Form-I showing the quantities of specified goods removed during the month in respect of which the
payment has been made, the amount paid under rule 6 and other particulars specified in that form enclosing
the evidence of payment of cess not later than 10th day of the month in which the payment has been made:
Provided that in the case of a producer who has obtained centralized registration under rule 3 , the
return in Form-I shall contain mine-wise information.
12. General penalty.- Whoever contravenes any of the provisions of these rules shall be liable to pay a
penalty which may extend to ten thousand rupees and confiscation of the goods in question in respect of
which the contravention is made, if no penalty is provided elsewhere.
819
FORM I
Monthly return for removal of specified goods
(See Rule 11)
Name of Producer :
Full address :
Registration Number :
Month :
Description of specified goods:

__________________________________________________________________________________________________
Quantity of specified Rate of cess per tonne Total cess payable Total cess paid Remarks
goods removed during (Rs. per tonne) as per billing (Rs.)
the month (in MT) (Rs.)
__________________________________________________________________________________________________
__________________________________________________________________________________________________
Note: In case where a producer has obtained centralised registration under rule 3, he shall provide the above
details in respect of each mine.
I /we hereby solemnly declare that the information given in this return is true, correct and complete in every
respect.
(Name in capital letters and signature of the registered person or his authorised agent)
Clean Energy Cess (Amendment) Rules, 2010.

In exercise of the powers conferred by section 84 of the Finance Act, 2010 (14 of 2010), the Central
Government hereby makes the following rules to amend the Clean Energy Cess Rules, 2010, namely:-
1. (1) These rules may be called the Clean Energy Cess (Amendment) Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Clean Energy Cess Rules, 2010,-
(a) in rule 11,-
(i) For the words, figures and letters not later than 10th day of the month in which the payment has
been the words, figures and letters not later than 10th day of the second month, following the month in
which removals were shall be substituted;
(ii) after the proviso, the following illustration shall be inserted, namely:-
Illustration.- Return for the month of July 2010 shall be due by the 10th of September, 2010.
(b) for Form-I, the following Form-I shall be substituted, namely:-
820
FORM I
Monthly Return for Removal of specified goods
(See rule 11)
M M Y Y Y Y
___________________________________________________________________________________________________
Return for Specified Goods for the Month
___________________________________________________________________________________________________
___________________________________________________________________________________________________
___________________________________________________________________________________________________
I. (1) Registration Number :

(2) Name of the Producer :
(3) Full Address :
II. Details of Specified Goods removed and Cess payable
Table
______________________________________________________________________________________________________________________________
S. Name of CETSH Description Unit of Quantity Rate of Notifi- S.No. Total
No. the mine NO. of specified quantity of speci- cess per cation in cess
along goods fied goods tonne availed notifi- payable
with removed (Rs. per fication as per
address during the tonne) billing
month (Rs.)
(in MT)
______________________________________________________________________________________________________________________________
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
________________________________________________________________________________________________________________________________
(This part is to be repeated for each CETSH and for each mine, in case a producer has obtained centralized
registration)
III. Details of payment:

_______________________________________________________________________________________________________________________________________
Total Cess Amount of Cess Source Cess Challan Remarks
paid (Rs.) adjusted during document Code No.(CIN)
the month under
Rule 6(3)
__________________________________________________________________________________________________________________________________
(1) (2) (3) (4) (5) (6)
__________________________________________________________________________________________________________________________________
(Total Cess paid should include Cess payment made during the month through challan as well as excess
payment adjusted from earlier month(s).)
821
IV. Details of other Payments:
Payments Amount paid Challan No Source document

in cash (Rs.) (CIN ) No. Date
__________________________________________________________________________________________________________________________________
Arrears of CESS under
rule 6
__________________________________________________________________________________________________________________________________
Other arrears
__________________________________________________________________________________________________________________________________
Interest payment under
rule 6(4)
__________________________________________________________________________________________________________________________________
Other interest payments
__________________________________________________________________________________________________________________________________
*Miscellaneous
payments
__________________________________________________________________________________________________________________________________
Total
__________________________________________________________________________________________________________________________________
(*Miscellaneous payments include penalty, pre-deposit, redemption fine.)
V. (a) I hereby declare that the information given in this return is true, correct and complete in every
respect and that I am authorized to sign on behalf of the assessee.
(b) During the month a total amount of Rs._____ was deposited vide TR-6 Challan (copies enclosed).
(c) During the month, invoices bearing S. No.____to ____were issued. (Mine-wise)
(Name and Signature of the Assessee or Authorised signatory)

Place:
Date :
ACKNOWLEDGMENT
__________________________________________________________________________________________________________________________________
M M Y Y Y Y
__________________________________________________________________________________________________________________________________
Return of Specified Goods
__________________________________________________________________________________________________________________________________
D D M M Y Y Y Y
__________________________________________________________________________________________________________________________________
Return of Specified Goods
__________________________________________________________________________________________________________________________________
(Name and Signature of the Range Officer with
Official Seal)
INSTRUCTIONS
1. In case where a producer has obtained a centralized registration under Rule 3 of Clean Energy Cess
Rules 2010 he should provide information in respect of table No. II and V (c) in respect of each Mine
separately.
2. In case more than one item is produced, additional row may be inserted in each table.
822
3. 8-Digit CETHS No. may be indicated without any decimal point.

4. The details of the challans for duty payment should be mentioned in Table II. Separate challans
should be used for pre-deposit of duty for the purpose of appellate remedy.
5. In the sixth column of Table at serial number IV specify the Order-in-Original number and date
relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid.
For other miscellaneous payments, mention the source document number and date.
823
APPENDIX V
Assessment on the basis of MRP (abatement as a percentage of retail sale price):

In exercise of the powers conferred by sub-sections (1) and (2) of section 4 A of the Central Excise
Act, 1944 (1 of 1944) the Central Government, in supersession of the notifications of the Government of India
in the Ministry of Finance (Department of Revenue) No. 2/2005-Central Excise (N.T.), dated the 7th January,
2005, published in the Gazette of India Extraordinary, vide number G.S.R.10(E) of the same date and No. 2/
2006-Central Excise (N.T.), dated the 1st March, 2006, published in the Gazette of India Extraordinary, vide
number G.S.R.113(E) of the same date, except as respects things done or omitted to be done before such
supersession, hereby specifies the goods mentioned in Column (3) of the Table below and falling under
Chapter or heading or sub-heading or tariff item, as the case may be, of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as
the goods to which the provisions of sub-section (2) of said section 4A shall apply, and allows as abatement
the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.
TABLE
S.No. Chapter, heading, Description of goods Abatement as
sub-heading or a percentage
tariff item of the of retail
First Schedule sale price
(1) (2) (3) (4)
1. 17 or 21 Preparations of other sugars 38
2. 1702 Sugar syrups not containing added flavouring or 38
colouring matter; artificial honey, whether or not
mixed with natural honey; caramel
3. 1704 Gums, whether or not sugar coated (including 38
chewing gum, bubblegum and the like)
4. 1704 90 All goods, other than white chocolate 35
5. 1704 90 White chocolate 38
6. 1805 00 00 or Cocoa powder, whether or not containing added sugar 33
1806 10 00 or other sweetening matter
7. 1806 Chocolates in any form, whether or not containing 31.5
nuts, fruit kernels or fruits, including drinking
chocolates
8. 1806 Other food preparations containing cocoa 33
9. 1901 20 00 or All goods 31.5
1901 90
10. 1904 All goods, other than goods falling under tariff 33
item 1904 20 00
11. 1904 20 00 All goods 35
12. 1905 31 00 or Biscuits 35
1905 90 20
13. 1905 32 11 or Waffles and wafers, coated with chocolate or 33
1905 32 90 containing chocolate
824
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
14. 1905 32 90 All goods, other than wafer biscuits 38
15. 1905 32 19 or Wafer biscuits 35
1905 32 90
16. 2101 11 or Extracts, essences and concentrates, of coffee, and 33
2101 12 00 preparations with a basis of these extracts, essences or
17. 2102 All goods 33
18. 2106 90 20 All goods, other than pan masala containing not more than 44
15% betel nut
19. 2106 90 20 Pan masala containing not more than 15% betel nut 22
20. 2403 Pan masala containing tobacco 50
21. 2106 90 30 All goods 33
22. 2106 90 11 Sharbat 28
23. 2106 10 00, All goods 38
2106 90 50,
2106 90 70,
2106 90 80,
2106 90 91 or
2106 90 99
24. 2201 or 2202 Mineral waters 48
25. 2201 or 2202 Aerated waters 40.5
26. 2209 Vinegar and substitutes for vinegar obtained from 38
acetic acid
27. 2403 99 10, All goods 50
2403 99 20 or
2403 99 30
28. 2523 21 00 or White cement, whether or not artificially coloured and 33
2523 29 whether or not with rapid hardening properties
29. 2710 Lubricating oils and Lubricating preparations 38
30. 30 Medicaments, other than those which are exclusively 35.5
used in Ayurvedic, Unani, Siddha, Homeopathic or
Bio-chemic systems
31. 3204 20 Synthetic organic products of a kind used as fluorescent 33
32. 3206 All goods other than pigments and inorganic products 33
of a kind used as luminophores
33. 3208, 3209 or All goods 35
3210
34. 3212 90 20 Dyes and other colouring matter put up in forms or 38
small packing of a kind used for domestic or laboratory
purposes
35. 3213 All goods 38
36. 3214 All goods 38
37. 3303, 3304, 3305 All goods 38
or 3307
825
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
38. 3306 10 20 Toothpaste 33
39. 3401 19 or Soap (other than paper, wadding, felt and non-wovens, 33
3401 20 00 impregnated, coated or covered with soap or detergent)
40. 3401 11, 3401 19 Organic surface active products and preparations for use 31.5
or 3402 as soap in the form of bars, cakes, moulding pieces or
shapes, other than goods falling under tariff item
3402 90 20
41. 3403 Lubricating preparations (including cutting-oil 33
preparations, bolt or nut release preparations, anti-rust
or anti-corrosion preparation and mould release
preparations based on lubricants)
42. 3405 All goods 33
43. 3506 Prepared glues and other prepared adhesives, not 38
44. 3702 All goods, other than for X-ray and unexposed 38
cinematographic films
45. 3808 Insecticides, fungicides, herbicides, weedicides and 33
pesticides
46. 3808 Disinfectants and similar products 38
47. 3808 93 40 Plant growth regulator 28
48. 3814 00 10 Thinners 38
49. 3819 All goods 38
50. 3820 00 00 Anti-freezing preparations and prepared de-icing fluids 38
51. 3824 90 24 or Stencil correctors and other correcting fluids, ink removers
3824 90 90 put up in packings for retail sale 38
52. 3919 Self adhesive tapes of plastics 38
53. 3923 or 3924 Insulated ware 43
54. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 38
55. 4818 Cleansing or facial tissues, handkerchiefs and towels, of 38
fibres, other than goods falling under tariff item 4818 50 00
56. 6401, 6402, 6403, The following goods, namely:-
6404 or 6405 (i) Footwear of retail sale price exceeding Rs.250/- and not 37
exceeding Rs.750/- per pair
(ii) All other footwear 40
57. 6506 10 Safety headgear 38
58. 6907 Vitrified tiles, whether polished or not 43
59. 6908 Glazed tiles 43
60. 7321 Cooking appliances and plate warmers, other than LPG gas 38
stoves (with burners only, without other functions such as,
grills or oven)
61. 7321 LPG gas stoves (with burners only, without other functions 33
such as, grills or oven)
62. 7323 or Pressure Cookers 28
7615 19 10
826
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
63. 7324 Sanitary ware of iron or steel 38
64. 7418 20 10 Sanitary ware of copper 38
65. 8212 Razors and razor blades (including razor blade blanks 38
in strips)
66. 8305 20 00 or Staples in strips, paper clips, of base metal 38
8305 90 20
67. 8414 51 or Electric fans 38
8414 59
68. 8415 Window room air-conditioners and split air conditioners 28
of capacity upto 3 tonnes
69. 8418 Refrigerators 38
70. 8421 21 Water filters and water purifiers, of a kind used for 33
domestic purposes
71. 8422 11 00 or Dish washing machines 33
8422 19 00
72. 8443 Facsimile machines 38
73. 8443 31 00 or Printer whether or not combined with the functions of 23
8443 32 copying or facsimile transmission
74. 8443 99 51 Ink cartridges, with print head assembly 23
75. 8450 Household or laundry-type washing machines, including 38
machines which both wash and dry
76. 8469 Typewriters 33
77. 8470 Calculating machines and pocket-size data recording, 38
functions, other than goods falling under sub-heading
8470 50 and 8470 90
78. 8471 30 All goods 22.5
79. 8471 60 All goods 23
80. 8472 90 10 Stapling machines 38
81. 8506 All goods, other than parts falling under tariff item
8506 90 00 36.5
8508 70 00 38
8509 90 00 36.5
8510 90 00 36.5
8513 90 00 33
86. 8516 Electric instantaneous or storage water heaters and 36.5
immersion heaters; electric space heating apparatus
and soil heating apparatus; electro-thermic
hairdressing apparatus (for example, hair dryers,
hair curlers, curling tong heaters) and hand dryers;
electric smoothing irons; other electro-thermic appliances
of a kind used for domestic purposes.
827
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
87. 8517 Telephone sets including telephones with cordless handsets; 38
video phones;
88. 8517 62 30 Modems (modulators demodulators) 23
89. 8517 69 60 Set top boxes for gaining access to internet 22
90. 8519 All goods, other than MP3 player or MPEG 4 player 38
91. 8521 All goods, other than MP3 player or MPEG 4 player 38
92. 85 MP3 player or MPEG 4 player 33
93. 8523 Unrecorded audio cassettes; recorded or unrecorded video 38
cassettes; recorded or unrecorded magnetic discs
94. 8527 Pagers 33
95. 8527 Radio sets including transistors sets, having the facility of 33
receiving radio signals and converting the same into audio
output with no other additional facility like sound recording
or reproducing or clock in the same housing or attached to it
96. 8527 Reception apparatus for radio-broadcasting, whether or not 38
combined, in the same housing, with sound recording or
reproducing apparatus or a clock (other than goods covered
at S.No. 93)
97. 8528 Television receivers (including video monitors and video 33
projectors) whether or not incorporating radio broadcast
receivers or sound or video recording or reproducing
apparatus
98. 8528 Monitors of a kind solely or principally used in an 23
automatically data processing machine
99. 8528 71 00 Set top boxes for television sets 22
100. 8536 All goods, other than goods falling under tariff item 38
8536 70 00
101. 8539 The following goods, other than lamps for automobiles,
namely:-
(i) Compact Fluorescent Lamp (CFL) falling under tariff 37
item 8539 31 10
(ii) All other goods 38
102. 9006 Photographic (other than cinematographic) cameras 33
103. 9101or 9102 All goods, other than braille watches 33
104. 9103 or 9105 Clocks 43
105. 9612 All goods 33
106. 9617 Vacuum flasks 38
107. Any heading Parts, components and assemblies of automobiles 31.5
108. 9603 21 00 Toothbrush 28.5
Explanation.- For the purposes of this notification, retail sale price means the maximum price at which the
excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or
delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.
[Notfn. No. 14/08-CE., (N.T) dt. 1.3.2008 ]
828
Assessment on the basis of MRP (abatement as a percentage of retail sale price):
In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise
Act, 1944 (1 of 1944) the Central Government, in supersession of the notification of the Government of India
in the Ministry of FINANCE (Department of Revenue) No.14/2008-Central Excise (N.T.), dated the
1stMarch, 2008, published in the Gazette of India Extraordinary, vide number G.S.R.147(E) of the same date,
except as respects things done or omitted to be done before such supersession, hereby specifies the goods
mentioned in Column (3) of the Table below and falling under Chapter or heading or sub-heading or tariff item
of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry
in column (2) of the said Table, as the goods to which the provisions of sub-section (2) of said section 4A shall
apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in
column (4) of the said Table.
TABLE
____________________________________________________________________________________________
S.No. Chapter, Description of goods Abatement
heading, as a
sub-heading percentage
or tariff item of retail sale
price
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
1. 17 or 21 Preparations of other sugars 35
1A. 0402 91 10, Condensed milk put up in unit containers 30
0402 99 20
2. 1702 Sugar syrups not containing added flavouring or colouring 35
matter; artificial honey, whether or not mixed with natural
honey; caramel
3. 1704 Gums, whether or not sugar coated (including chewing gum, 35
bubblegum and the like)
4. 1704 90 All goods, other than white chocolate 30
5. 1704 90 White chocolate 35
6. 1805 00 00 or Cocoa powder, whether or not containing added sugar or 30
1806 10 00 other sweetening matter
7. 1806 Chocolates in any form, whether or not containing nuts, 30
fruit kernels or fruits, including drinking chocolates
8. 1806 Other food preparations containing cocoa 30
9. 1901 20 00 or All goods, other than Dough for preparation of 30
1901 90 bakers' ware of heading No.1905
10. 1904 All goods, other than goods falling under tariff item 1904 20 00 30
11. 1904 20 00 All goods 30
12. 1905 31 00 or Biscuits 30
1905 90 20
13. 1905 32 11 or Waffles and wafers, coated with chocolate or 30
1905 32 90 containing chocolate
14. 1905 32 90 All goods, other than wafer biscuits 35
15. 1905 32 19 or Wafer biscuits 30
1905 32 90
829
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
16. 2101 11 or Extracts, essences and concentrates, of coffee, and 30
2101 12 00 preparations with a basis of these extracts, essences or
16A. 2101 20 Extracts, essences and concentrates of tea or mate and 30
preparations with a basis of these extracts, essences or
concentrates or with a basis of tea or mate.
17. 2102 All goods 30
18 2106 90 11 Sharbat 25
19 2106 90 20 All goods, other than pan masala containing not more 40
than 15% betel nut
20. 2106 90 20 Pan masala containing not more than 15% betel nut 20
21. 2403 Pan masala containing tobacco 55
22. 2106 90 30 All goods 30
23. 2106 10 00, All goods 35
2106 90 50,
2106 90 70,
2106 90 80,
2106 90 91 or
2106 90 99
24. 2201 or 2202 Mineral waters 45
25. 2201 or 2202 Aerated waters 40
25A. 2202 All goods exempt mineral waters and aerated waters 35
26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 35
26A. 2402 Cigarettes 50
27. 2403 99 10, All goods 55
2403 99 20 or
2403 99 30
28. 2523 21 00 or White cement, whether or not artificially coloured and 30
2523 29 whether or not with rapid hardening properties
28A. 2523 29 All goods 30
29. 2710 Lubricating oils and Lubricating preparations 35
30. 30 Medicaments, other than those which are exclusively
used in Ayurvedic, Unani, Siddha, Homeopathic or
Bio-chemic systems
Explanation.- For the purposes of this entry, "retail sale price" 35

means the retail price displayed by the manufacturer under
the provisions of the Drugs (Prices Control) Order, 1995.
31. 3204 20 Synthetic organic products of a kind used as fluorescent 30
32. 3206 All goods other than pigments and inorganic products of a 30
kind used as luminophores
33. 3208, 3209 or All goods 30

3210
830
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
34. 3212 90 20 Dyes and other colouring matter put up in forms or small 35
packing of a kind used for domestic or laboratory purposes
35. 3213 All goods 35
36. 3214 All goods 35
37. 3303, 3304, All goods 35

3305 or 3307
38. 3306 10 20 Toothpaste 30
39. 3401 19 or Soap (other than paper, wadding, felt and non-wovens, 30
3401 20 00 impregnated, coated or covered with soap or detergent)
40. 3401 11, Organic surface active products and preparations for use 30
3401 19 or as soap in the form of bars, cakes, moulding pieces or shapes,
3402 other than goods falling under 3402 90 20
41. 3403 Lubricating preparations (including cutting-oil preparations, 30

bolt or nut release preparations, anti-rust or anti-corrosion
preparation and mould release preparations based on lubricants)
42. 3405 All goods 30
43. 3506 Prepared glues and other prepared adhesives, not elsewhere 35
44. 3702 All goods other than for X-ray and unexposed 35
cinematographic films
45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 30
46. 3808 Disinfectants and similar products 35
47. 3808 93 40 Plant growth regulator 25
48. 3814 00 10 Thinners 35
49. 3819 All goods 35
50. 3820 00 00 Anti-freezing preparations and prepared de-icing fluids 35
51. 3824 90 24 or Stencil correctors and other correcting fluids, ink removers 35
3824 90 90 put up in packings for retail sale
831
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
52. 3919 Self adhesive tapes of plastics 35
53. 3923 or 3924 Insulated ware 40
54. 4816 Carbon paper, self-copy paper, duplicator stencils, of paper 35
55. 4818 Cleansing or facial tissues, handkerchiefs and towels, of 35

fibres, other han goods falling under 4818 50 00
56. 64 All footwear 25
57. 6506 10 Safety headgear 35

58. 6907 Vitrified tiles, whether polished or not 45
59. 6908 Glazed tiles 45

60. 7321 Cooking appliances and plate warmers, other than LPG 35
gas stoves (with burners only, without other functions such
as, grills or oven)
61. 7321 LPG gas stoves (with burners only, without other functions 35
such as, grills or oven)
62. 7323 or Pressure Cookers 25
7615 19 10
63. 7324 Sanitary ware of iron or steel 35

64. 7418 20 10 Sanitary ware of copper 35
65. 8212 Razors and razor blades (including razor blade blanks in strips) 35
66. 8305 20 00 or Staples in strips, paper clips, of base metal 35
8305 90 20
67. 8414 51 or Electric fans 35
8414 59
68. 8415 All Goods except 8415 20 35
69. 8418 10 90 All goods 35

8418 21 00
8418 29 00
8418 30 90
8418 69 20
70. 8421 21 Water filters and water purifiers, of a kind used for 30
domestic purposes
832
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
71. 8422 11 00 or Dish washing machines 35
8422 19 00
72. 8443 Facsimile machines 35
73. 8443 31 00 or Printer whether or not combined with the functions 20
8443 32 of copying or facsimile transmission
74. 8443 99 51 Ink cartridges, with print head assembly 20

75. 8450 Household or laundry-type washing machines, including machines 35
which both wash and dry
76. 8469 Typewriters 30
77. 8470 Calculating machines and pocket-size data recording, 35

functions, other than goods falling under sub-heading
8470 50 and 8470 90
78. 8471 30 All goods 20
79. 8471 60 All goods 20

80. 8472 90 10 Stapling machines 35
81. 8506 All goods, other than parts falling under tariff item 8506 90 00 35
86. 8516 Electric instantaneous or storage water heaters and immersion 35

heaters; electric space heating apparatus and soil heating apparatus;
electro-thermic hairdressing apparatus (for example, hair dryers,
hair curlers, curling tong heaters) and hand dryers; electric
smoothing irons; other electro-thermic appliances of a kind
used for domestic purposes.
87. 8517 Telephone sets including telephones with cordless handsets; 35

and for cellular networks or for other wireless networks;
video phones;
88. 8517 62 30 Modems (modulators - demodulators) 20
89. 8517 69 60 Set top boxes for gaining access to internet 20
90. 8519 All goods 35

833
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
91. 8521 All goods 35
92. Omitted
93. 8523 All goods except 8523 21 00, 8523 29 60 to 8523 29 90, 35
8523 41 20 to 8523 34 15, 8523 49 30, 8523 49 50 to
8523 49 90, 8523 51 10, 8523 59, 8523 80 20, 8523 80 30
and 8523 80 60
93A. 8523 Packaged Software or canned software 15

Explanation - Fir the purposes of this notification,
"packaged software or canned software"means a software
developed to meet the needs of variety of users, and which
is intended for sale or capable of being sold off the shelf.
94. 8527 All Goods except 8527 99 12, 8527 99 19 and 8527 99 90 35
95. Omitted
96. Omitted
97. 8528 All goods 35

98. Omitted
99. Omitted
100. 8536 All goods, other than goods falling under tariff item 8536 70 00 35
101. 84 or 94 All goods falling under heading 8539 [except lamps for 35
automobiles], LED lights or fixtures including LED Lamps falling
under Chapter 85 or head 9405.
101A. Chapter 84 or Goods capable of performing two or more functions of items 35

Chapter 85 specified at Sl.No.67 to 101 and 140 to 142
102. 9006 Photographic (other than cinematographic) cameras 30

103. 9101 or 9102 All goods, other than braille watches 30
104. 9103 or 9105 Clocks 40
105. 9603 21 00 Toothbrush 30
106. 9612 All goods 30
107. 9617 Vacuum flasks 35
108. Any Chapter Parts, components and assemblies of vehicles (including 35
chassis fitted with engines falling under Chapter 87
excluding vehicles falling under headings 8712, 8713,
8715 and 8716.
834
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
109. Any Chapter Parts, components and assemblies of goods falling under 30
tariff item 8426 41 00, headings 8427, 8429 and sub-
heading 8430 10
109A. 151710 Margarine edible grade 35
110 16 All goods 35
111 1901 10 All goods put up in unit containers 35
112 1902 All goods 35
other than
1902 40 10 and
1902 40 90
113 20 All goods 35
114 2101 Coffee or tea pre-mixes 35
115 2103 Sauces, ketchup and the like and preparations thereof 35
116 2104 Soups and broths and preparations thereof 35
117 2105 00 00 All goods 35
118 2106 90 All kinds of food mixes, including instant food mixes 35
119 2106 90 30 Betelnut product known as supari 35
120 2106 90 99 (i) Ready to eat packaged food, 35
(ii) Milk containing edible nuts with sugar or other
ingredients
121 Omitted
122 Omitted
123 Omitted
124 Omitted
125 30 Medicaments (including those used in Ayurvedic, 35
Unani, Siddha, Homeopathic or Bio-chemic
systems), manufactured exclusively in accordance
with the formulae described in the authoritative
books specified in the First Schedule to the Drugs
and Cosmetics Act, 1940 (23 of 1940) or
Homeopathic Pharmacopoeia of India or the
United States of America or the United Kingdom
or the German Homeopathic Pharmacopoeia, as
the case may be, and sold under the name as
specified in such books or pharmacopoeia
126 30 Intravenous fluids used for sugar, electrolyte or 35
fluid replenishment
127 3002 20 or Vaccines (other than those specified under the 35
3002 30 00 National Immunisation Program)
128 3215 90 10 Fountain pen ink 35
129 3215 90 20 Ball pen ink 35
835
____________________________________________________________________________________________
(1) (2) (3) (4)
____________________________________________________________________________________________
130 3215 90 40 Drawing ink 35

131 3306 10 10 Tooth Powder 35
132 3406 00 10 Candles 35
133 39 or 40 Nipples for feeding bottles 35
134 4015 Surgical rubber gloves or medical examination 35
rubber gloves
135 Omitted
136 Omitted
137 Omitted
138 7310 or 7326 Mathematical boxes, geometry boxes and colour 35
or any other boxes, pencil sharpeners
Chapter
139 8215 All goods 35
140 8421 21 20 Water filters functioning without electricity and 35
replaceable kits thereof
141 8517 or Mobile handsets including Cellular Phones and 35
8525 60 Radio trunking terminals
142 8517 Wireless data modem cards with PCMCIA or USB 35
or PCI express ports
143 Omitted
144 9619 All goods 35
______________________________________________________________________________________
Explanation.- For the purposes of this notification, except for S.No.30, "retail sale price" means the maximum
price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all
taxes, local or otherwise, freight, transport charges, commission payable to dealers and all charges towards
advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole
consideration for such sale.
Notifn. No. 49/08-C. E. (N.T.) dated 24.12.2008 as amended by 18/09 (N.T.), 9/10 (N.T.), 19/10
(N.T.), 30/10 (N.T.), 11/11 (N.T.), 30/11 (N.T.), 7/12 (N.T.), 26/12 (N.T.), 1/13 (N.T.), 17/14 (N.T.),
3/15 (N.T.)
836
APPENDIX VI
Additional duty of excise (pan masala and certain tobacco products).
Clause 85 of the Finance Bill 2005: (1) In the case of goods specified in the Seventh Schedule,
being goods produced or manufactured in India, there shall be levied and collected for the purposes of the
Union, by surcharge, an additional duty of excise, at the rates specified in the said Schedule.
(2) The additional duty of excise referred to in sub-section (1) shall be in addition to any other duty of
excise chargeable on such goods under the Central Excise Act or any other law for the time being in force.
(3) The provisions of the Central Excise Act and the rules made thereunder, including those relating
to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to
the levy and collection of the additional duty of excise leviable under this section in respect of goods specified
in the Seventh Schedule as they apply in relation to the levy and collection of the duty of excise on such goods
under the Central Excise Act or, as the case may be, the rules made thereunder.
THE SEVENTH SCHEDULE of the Finance Bill, 2005

(See section 85)
NOTES
1. In this Schedule, heading, sub-heading, tariff item and Chapter mean respectively a heading,
sub-heading, tariff item
and Chapter in the First Schedule to the Central Excise Tariff Act.
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and
Chapter Notes and the
General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.

(1) (2) (3) (4)
2106 90 20 --- Pan masala kg. 10%
2401 UNMANUFACTURED TOBACCO; TOBACCO
REFUSE
2401 10 - Tobacco, not stemmed or stripped:
2401 10 10 --- Flue cured Virginia tobacco kg. 10%
2401 10 30 --- Sun cured Virginia tobacco kg. 10%
2401 10 90 --- Other kg. 10%
- Tobacco partly or wholly stemmed or stripped:
837
(1) (2) (3) (4)
2401 20 90 --- Other kg. 10%
2402 CIGARS, CHEROOTS, CIGARILLOS AND
CIGARETTES, OF TOBACCO OR OF TOBACCO
SUBSTITUTES
2402 10 - Cigars, cheroots and cigarillos, containing tobacco:
2402 10 10 --- Cigars and cheroots Tu 10%
2402 10 20 --- Cigarillos Tu 10%
2402 20 - Cigarettes containing tobacco:
2402 20 10 --- Other than filter cigarettes, of length not exceeding Tu Rs.70 per
60 millimetres thousand
2402 20 20 --- Other than filter cigarettes, of length exceeding 60 Tu Rs.110 per
millimetres thousand
but not exceeding 70 millimetres
the filter, the length of filter being 11 millimetres or per thousand
its actual length, whichever is more) not exceeding
60 millimetres.
the filter, the length of filter being 11 millimetres or per thousand
its actual length, whichever is more) exceeding 60
millimetres but not exceeding 70 millimetres.
2402 20 90 --- Other Tu Rs.180 per
thousand
2402 90 - Other :
2403 OTHER MANUFACTURED TOBACCO AND
MANUFACTURED TOBACCO SUBSTITUTES;
HOMOGENISED OR RECONSTITUTED
TOBACCO, TOBACCO EXTRACTS AND ESSENCES
2403 10 - Smoking tobacco, whether or not containing to-
bacco substitutes in any proportion:
2403 10 10 --- Hookah or gudaku tobacco bearing a brand name kg. 10%
838
(1) (2) (3) (4)

2403 10 90 --- Other kg. 10%
- Other :
2403 91 00 --- Homogenised or reconstituted tobacco kg. 10%
2403 99 -- Other :
2403 99 40 --- Snuff kg. 10%
2403 99 70 --- Cut tobacco kg. Rs. 5 per kg.
2403 99 90 --- Other kg. 10%
__________________________________________________________________________________________________________________________
Exemption to goods from Additional duty of excise leviable under sub-clause (1) of clause 85 of
Finance Bill, 2005.
of 1944) read with sub-section(3) of section 85 of the Finance Act, 2005 (18 of 2005), the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3)
of the Table below, falling within heading, sub-heading or tariff item of the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of
2005) and specified in the corresponding entry in column (2) of the said Table, from so much of the additional
duty of excise leviable under sub-section (1) of section 85 of the said Finance Act, as is in excess of the
amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
Table
S.No. Heading or Description of goods Rate of Additional
sub-heading or duty of excise
tariff item
(1) (2) (3) (4)
1. 2106 90 20 Pan masala (not containing tobacco) 6%
1A. Omitted
2. 2401 Un-manufactured tobacco and tobacco refuse, bearing 4.2%
a brand name
3. 2401 Un-manufactured tobacco and tobacco refuse, not bearing Nil
brand name
4. 2402 10 10 Cigars and cheroots of tobacco 1.6% or
Rs. 246 per
thousand
whichever
is higher
4A 2402 10 10 ` Hand-rolled cheroots with per cheroot retail sale price 1.6%
equivalent not exceeding Rs. 3
Explanation 1: For the purposes of this exemption, hand-
rolled cheroot means a tobacco product manufactured
839
(1) (2) (3) (4)
by manually rolling tobacco leaves wrapped in an outer

covering of tobacco leaf without the aid of power or
machine, with both ends cut flat.
Explanation 2- For the purpose of this entry, Retail sale
price shall have the same meaning as given in
Explanation 1 to S.No. 18A.
5. 2402 10 20 Cigarillos of tobacco 1.6% or
Rs. 246 per
thousand
whichever
is higher
6. Omited
7. 2403 11 10 Hookah or gudaku tobacco, bearing a brand name 6.0%
8. 2403 11 10 Hookah or gudaku tobacco, not bearing a brand name Nil
9. 2403 19 90 Other smoking tobacco, bearing a brand name 6.0%
10. 2403 19 90 Other smoking tobacco, not bearing a brand name Nil
11. 2403 91 00 Homogenised or reconstituted tobacco, bearing a brand 6.0%
name
12. 2403 91 00 Homogenised or reconstituted tobacco, not bearing a Nil
brand name
13. 2403 99 10 Chewing tobacco 6.0%
14. 2403 99 20 Preparations containing chewing tobacco 6.0%
15. 2403 99 30 Jarda Scented tobacco 6.0%
16. 2403 99 40 Snuff 6.0%
17. 2403 99 50 Preparations containing snuff 6.0%
18. 2403 99 60 Tobacco extracts and essence, bearing a brand name 6.0%
19. 2403 99 60 Tobacco extracts and essence, not bearing a brand name Nil
20. 2403 99 90 Pan masala containing tobacco gutkha 6.0%
21. 2403 99 90 All goods, bearing a brand name 6.0%
22. 2403 99 90 All goods, not bearing a brand name (other than pan masala Nil
containing tobacco)
Explanation.- For the purposes of this notification, brand name or trade name means a brand name or
trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label,
signature or invented words or any writing which is used in relation to a product, for the purpose of indicating,
or so as to indicate, a connection in the course of trade between the product and some person using such
name or mark with or without any indication of the identity of that person.
[Notfn. No. 6/05-CE., dt. 1.3.2005 as amended by 22/05, 9/07, 23/10, 9/15, 29/15, 18/16]
840
APPENDIX VII
Provisions of Finance Bill 2007 relating to levy of Secondary & Higher Education Cess on excis-
able goods:
128. (1) The Secondary and Higher Education Cess levied under section 126, in the case of goods specified
in the First Schedule to the Central Excise Tariff Act, 1985, being goods manufactured or produced, shall be
a duty of excise (in this section referred to as the Secondary and Higher Education Cess on excisable goods),
at the rate of one per cent., calculated on the aggregate of all duties of excise (including special duty of excise
or any other duty of excise but excluding Education Cess chargeable under section 93 of the Finance (No. 2)
Act, 2004 and Secondary and Higher Education Cess on excisable goods) which are levied and collected by
the Central Government in the Ministry of Finance (Department of Revenue), under the provisions of the
Central Excise Act, 1944 or under any other law for the time being in force.
(2) The Secondary and Higher Education Cess on excisable goods shall be in addition to any other duties
of excise chargeable on such goods, under the Central Excise Act, 1944 or any other law for the time being
in force and the Education Cess chargeable under section 93 of the Finance (No. 2) Act, 2004.
(3) The provisions of the Central Excise Act, 1944 and the rules made thereunder, including those relating
to refunds and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the
levy and collection of the Secondary and Higher Education Cess on excisable goods as they apply in relation
to the levy and collection of the duties of excise on such goods under the Central Excise Act, 1944 or the rules
made thereunder, as the case may be.
Clause 128 (read with Clause 126) ofthe Finance Bill 2007 by virtue of the declaration under the
Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of Law.
I
YEARWISE INDEX OF MAIN NOTIFICATIONS IN FORCE AS ON 30.06.2016 (CENTRAL EXICISE)

________________________________________________________________________________________________________________________________________APPENDIX
_______________ _________'A'
______________________________________________________________________________________________________________________________________________
Notification Chapter No. or Page No. Notification Chapter No. or Page No.
No./Date G.E. No. or No./Date G.E. No. or
Appendix No. Appendix No.
__________________________________________________ __________________________________________________
(1) (2) (3) (1) (2) (3)
__________________________________________________ __________________________________________________
1971
10/23.7.1996 G.E. 27 1179
167/11.12.1971 G.E. 35 1201
1997
1979
10/1.3.1997 G.E. 36 1201
263/22.12.1979 G.E. 7 890
1998
1984
23/1.8.1998 Ch. 48 365
82/31.3.1984 G.E. 46 1214
24/5.8.1998 Ch. 86 695
1999
1986
13/28.2.1999 G.E. 37 1203
214/25.3.1986 G.E. 21 1172
15/26.3.1999 Ch. 25 141
221/2.4.1986 G.E. 44 1211
32/8.7.1999 G.E. 8 891
33/8.7.1999 G.E. 9 930
1987
34/21.7.1999 Ch. 48 366
198/28.8.1987 G.E. 38 1206
2001
1988
26/11.5.2001 Ch. 24 125
88/1.3.1988 G.E. 39 1207
27/11.5.2001 Ch. 21 110
39/31.7.2001 G.E. 20 1165
1989
20/30.4.2001 (N.T.) Ch. 61 460
147/19.5.1989 G.E.5 875 2002

28/13.5.2002 Ch. 27 158
29/13.5.2002 G.E. 11 939
1992
52/17.10.2002 Ch. 24 126
70/17.6.1992 G.E. 24 1176
56/14.11.2002 G.E. 15 955
83/16.9.1992 G.E. 25 1178
57/14.11.2002 G.E. 14 949
1993
2003
74/28.2.1993 G.E. 34 1199
8/1.3.2003 G.E. 1 841
22/31.3.2003 G.E. 2 849
1994
23/31.3.2003 G.E. 3 866
83/11.4.1994 G.E. 22 1174
24/31.3.2003 G.E. 4 874
84/11.4.1994 G.E. 23 1175
41/14.5.2003 Ch. 27 160
130/21.9.1994 G.E. 33 1199
46/17.5.2003 Ch. 54 417
138/10.11.1994 G.E. 6 888
49/10.6.2003 G.E.19 1159
1995 50/10.6.2003 G.E. 18 1016
53/17.6.2003 Ch. 87 705
62/16.3.1995 G.E. 32 1196
56/25.6.2003 G.E.17 1009
63/16.3.1995 G.E. 31 1193
71/9.9.2003 G.E. 16 986
64/16.3.1995 G.E. 30 1182
65/16.3.1995 G.E. 28 1181
2004
67/16.3.1995 G.E. 26 1178
3/8.1.2004 G.E. 41 1209
89/18.5.1995 G.E. 47 1215
8/21.1.2004 G.E. 10 937
108/28.8.1995 G.E. 45 1213
30/9.7.2004 G.E. 51 1305
1996
31/9.7.2004 G.E. 48 1216
9/23.7.1996 G.E. 49 1226
37/4.8.2004 Ch.27 158
II
___________________________________________________ __________________________________________________
(1) (2) (3) (1) (2) (3)
__________________________________________________ __________________________________________________
38/4.8.2004 Ch.27 159 2/1.3.2011 G.E.61C 1325

57/31.12.2004 Ch.48 366 13/1.3.2011 Ch.61 461
16/1.3.2011 Ch.84 660
2005 17/1.3.2011 G.E.40 1209
1/24.2.2005 After T.A. 6 18/1.3.2011 Ch.33 256
2/24.2.2005 After T.A. 7 27/31.3.2011 G.E.66 1334
5/24.2.2005 (NT) After T.A. 7 31/24.3.2011 Ch.61 461
6/1.3.2005 Appendix VI 839
20/13.5.2005 G.E. 54 1309 2012
21/13.5.2005 G.E. 55 1310 7/17.3.2012 G.E.52 1307
23/13.5.2005 G.E. 29 1181 9/17.3.2012 (NT) Ch.71 513
32/17.8.2005 G.E. 62 1330 12/17.3.2012 G.E.50 1228
33/8.10.2005 G.E. 42 1210 30/9.7.2012 G.E.48A 1216
31/9.7.2012 G.E.48B 1219
2006 32/9.7.2012 G.E.48C 1221
3/1.3.2006 (NT) Ch.21 109 33/9.7.2012 G.E.48D 1223
3/1.3.2006 G.E.56 1311
4/1.3.2006 G.E. 57 1311 2013
5/1.3.2006 G.E. 58 1311 2/18.2.2013 Ch.5 42
6/1.3.2006 G.E. 59 1311 3/18.2.2013 Ch.5 44
9/1.3.2006 Second Schedule 758 7/1.3.2013 G.E.19A 1163
11/1.3.2006 Appendix-I 795 14/18.4.2013 Ch.5 45
15/19.6.2006 (N.T.) Ch. 21 110 19/23.5.2013 G.E.67 1335
25/20.11.2006 (N.T.) Ch. 27 154 22/29.7.2013 Ch.30 231
34/14.6.2006 G.E. 63 1332 30/29.11.2013 G.E.68 1336
2007 2014
17/1.3.2007 Ch. 72 545 13/11.7.2014 G.E.69 1337
20/25.4.2007 G.E. 13 940 23/21.11.2014 G.E. 70 1338
32/30.7.2007 Ch. 84 660 25/11.12.2014 G.E. 71 1339
2008 2015
14/1.3.2008 (N.T.) Appendix V 827 10/1.3.2015 Ch. 27 161
42/1.7.2008 Ch. 21 113 11/11.3.2015 Ch. 27 161
49/24.12.2008(N.T) Appendix V 835 14/1.3.2015 After T.A. 13
61/24.12.2008 Ch. 27 160 15/1.3.2015 After T.A. 14
62/24.12.2008 Ch. 27 161 18/1.4.2015 G.E. 72 1340
20/8.4.2015 G.E. 73 1342
2009 21/8.4.2015 G.E. 74 1344
21/7.7.2009 Ch. 27 161 33/10.6.2015 G.E. 75 1345
2010 2016
1/6.2.2010 G.E. 61A 1313 11/1.3.2016 Ch. 85 690
15/27.2.2010 G.E. 64 1333
16/27.2.2010 Ch. 24 130
28/22.6.2010 Provision of 13
Finance Act2010
33/19.10.2010 G.E. 65 1334
2011
1/1.3.2011 G.E.61B 1319

III
APPENDIX 'A' - CLEAN ENERGY CESS
Notification Chapter No. or Page No.

No./Date G.E. No. or
Appendix No.
__________________________________________________
(1) (2) (3)
__________________________________________________
1/22.6.2010 Appendix IVA 815
2/22.6.2010 Appendix IVA 815
3/22.6.2010 Appendix IVA 815
4/22.6.2010 Appendix IVA 815
5/22.6.2010 Appendix IVA 816
6/22.6.2010 Appendix IVA 816
7/8.9.2010 Appendix IVA 819
1/1.3.2015 Appendix IVA 816
IV
APPENDIX 'B'
LIST OF CENTRAL EXCISE NOTIFICATIONS (TARIFF/NON TARIFF) RESCINDED/SUPERCEEDED/
VALIDITY EXPIRED DURING THE PERIOD 10.7.2004 TO 30.06.2016
___________________________________________________________________________
S.No. Notification No. Notification No. by which
Superseded/Rescinded/Validity Expired Rescinded/Superseded
__________________________________________________________________________
1. 14/1.3.2002 Validity Expired
5. 9/1.3.2003 11/1.3.2005
6. 11/1.3.2003 11/1.3.2005
7. 42/14.5.2003 11/1.3.2005
8. 7/1/3/2005 24/13.5.2005
9. 12/1.3.005 24/13.5.2005
10. 9/1.3.2005 25/16.5.2005
11. 10/1.3.2003 10/1.3.2006
12. 115/30.4.1975 21/1.3.2006
13. 313/8.11.1977 21/1.3.2006
14. 124/26.5.1984 21/1.3.2006
15. 215/9.11.1984 21/1.3.2006
16. 167/1.3.1986 21/1.3.2006
17. 27/7.5.1997 21/1.3.2006
18. 6/1.3.2002 21/1.3.2006
19. 44/14.5.2003 21/1.3.2006
20. 32/9.7.2004 21/1.3.2006
21. 36/9.7.2004 21/1.3.2006
22. 4/1.3.2005 21/1.3.2006
23. 13/1.3.2005 21/1.3.2006
24. 13/1.3.2002 (N.T.) 2/1.3.2006 (N.T.)
25. 16/2.6.1998 (N.T.) 3/1.3.2006 (N.T.)
26. 34/28.6.2001 17/1.3.2007
27. 38/19.12.2007 44/16.7.2008
28. 14/1.3.2008 28/10.5.2008
29. 22/7.7.2009 17/27.2.2010
V
_____________________________________________________________________________________________
S.No. Notification No. Notification No. by which
Superseded/Rescinded/Validity Expired Rescinded/Superseded
______________________________________________________________________________________________
30. 18/27.2.2010 26/10.5.2010
31. 17/27.2.2010 35/21.12.2010
32. 49/30.12.2006 7/1.3.2011
33. 76/10.2.1986 17/1.3.2011
34. 3/24.2.2005 12/17.3.2012
35. 3/1.3.2006 12/17.3.2012
36. 4/1.3.2006 12/17.3.2012
37. 5/1.3.2006 12/17.3.2012
38. 6/1.3.2006 12/17.3.2012
39. 10/1.3.2006 12/17.3.2012
40. 9/17.3.2012 27/30.5.2012
41. 10/17.3.2012 27/30.5.2012
42. 11/17.3.2012 27/30.5.2012
43. 18/17.3.2012 27/30.5.2012
44. 23/8.5.2012 27/30.5.2012
45. 20/24.3.2011 6/1.3.2013
46. 145/19.5.1989 18/23.5.2013
47. 28/22.6.2010 17/1.3.2015
48. 29/22.6.2010 17/1.3.2015
49. 62/25.7.1991 13/1.3.2016
NOTES
GENERAL EXEMPTION NO. 1 841
GENERAL EXEMPTIONS - CENTRAL EXCISE TARIFF

I. VALUE BASED EXEMPTION NOTIFICATIONS FOR SMALL SCALE
GENERAL EXEMPTION NO. 1
Exemption to first clearances of specified goods upto a value of ` 1 Crore, if CENVAT facility not
availed and exemption to goods captively consumed.
[Notfn. No. 8/03-CE., dt. 1.3.2003 as amended by Notfn. Nos. 30/03, 67/03, 24/04,10/05, 8/06, 39/
06, 45/06, 48/06, 8/07, 8/08 (w.e.f. 1.4.08), 47/08, 2/09, 9/09, 24/10,8/11, 28/11, 15/12, 8/16].
1944 (1 of 1944) (herein after referred to as the Central Excise Act) and in supersession of the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2002-Central Excise,
dated the 1st March, 2002, published in the Gazette of India vide number G.S.R. 129(E), dated the 1st March,
2002, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts clearances, specified in column (2) of the Table below (hereinafter referred to as the said Table) for
home consumption of excisable goods of the description specified in the Annexure appended to this notification
(hereinafter referred to as the specified goods), from so much of the aggregate of, -
(i) the duty of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5
of 1986) (herein after referred to as the First Schedule); and
(ii) the special duty of excise specified thereon in the Second Schedule to the said Central Excise
Tariff Act, 1985 (herein after referred to as the Second Schedule), as is in excess of the amount calculated
at the rate specified in the corresponding entry in column (3) of the said Table:
Provided that nothing contained in this notification shall apply to a manufacturer who has availed the
exemption under notification No. 39/2001-Central Excise, dated the 31st July, 2001, published in the Gazette
of India vide number G.S.R. 565 (E), dated the 31st July, 2001, in the same financial year.
Provided further that exemption contained in this notification shall not apply to goods which are chargeable
to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon.
Table
____________________________________________________________________________________________________________________________________________________________
S.No. Value of clearances Rate of duty
______________________________________________________________________________________________
(1) (2) (3)
______________________________________________________________________________________________
1. First clearances up to an aggregate value not exceeding one hundred lakh Nil
rupees *(one hundred and fifty lakh rupees) made on or after the 1st day
of April in any financial year
2. All clearances of the specified goods which are used as inputs for further Nil
manufacture of any specified goods within the factory of production of
the specified goods.
3. First clearances of the articles of jewellery for home consumption, other Nil
* The words "one hundred and fifty lakh rupees" effective w.e.f. 1st day of April, 2007.
______________________________________________________________________________________________
(1) (2) (3)
______________________________________________________________________________________________
than articles of silver jewellery but inclusive of articles of silver jewellery
studded with diamond, ruby, emerald or sapphire, falling under chapter
heading 7113 of the First Schedule upto an aggregate value not exceeding
six crore rupees made on or after the 1st day of April in any financial year,
from the whole of the duty of excise specified thereon in the First Schedule:
Provided that during the period starting from 1st March, 2016 and ending on 31st March, 2016, the
exemption shall apply to the first clearances of the articles of jewellery for home consumption, other than articles
of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire,
falling under chapter heading 7113 of the First Schedule, up to an aggregate value not exceeding fifty lakh rupees.
2. The exemption contained in this notification shall apply subject to the following conditions, namely: -
(i) a manufacturer has the option not to avail the exemption contained in this notification and instead
pay the normal rate of duty on the goods cleared by him. Such option shall be exercised before effecting his
first clearances at the normal rate of duty. Such option shall not be withdrawn during the remaining part of the
financial year;
(ii) while exercising the option under condition (i), the manufacturer shall inform in writing to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise with a copy to the
Superintendent of Central Excise giving the following particulars, namely:-
(a) name and address of the manufacturer;
(b) location/locations of factory/factories;
(c) description of inputs used in manufacture of specified goods ;
(d) description of specified goods produced;
(e) date from which option under this notification has been exercised;
(f) aggregate value of clearances of specified goods (excluding the value of clearances referred
to in paragraph 3 of this notification) till the date of exercising the option;
(iii) the manufacturer shall not avail the credit of duty on inputs under rule 3 or rule 11 of the
CENVAT Credit Rules, 2002 (herein after referred to as the said rules), paid on inputs used in the manufacture
of the specified goods cleared for home consumption, the aggregate value of first clearances of which, as
calculated in the manner specified in the said Table does not exceed rupees one hundred lakh *(one hundred
and fifty lakh rupees);
Provided that the manufacturer of the articles of jewellery other than articles of silver jewellery but
inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter
heading 7113 of the First Schedule shall not avail the credit of duty on inputs under rule 3 or rule 11 of the said
rules, paid on inputs used in the manufacture of these goods cleared for home consumption, the aggregate
value of first clearances of which, as calculated in the manner specified in the said Table does not exceed six
crore rupees :
Provided further that nothing contained in this sub-paragraph shall apply to the inputs used in the
manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible
for the grant of this exemption in terms of paragraph 4.
(iv) the manufacturer also does not utilise the credit of duty on capital goods under rule 3 or rule 11
of the said rules, paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate
value of first clearances of which does not exceed one hundred lakh *(one hundred and fifty lakh rupees),
as calculated in the manner specified in the said Table;
_______________________________________________________________________________________
Provided that the manufacturer of the articles of jewellery other than articles of silver jewellery but
inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter
heading 7113 of the First Schedule also does not utilise the credit on capital goods under rule 3 or rule 11 of the
said rules, paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value
of first clearances of which does not exceed six crore rupees, as calculated in the manner specified in the
said Table;
(v) where a manufacturer clears the specified goods from one or more factories, the exemption in his
case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said
Table and not separately for each factory;
(vi) where the specified goods are cleared by one or more manufacturers from a factory, the exemption
shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said
Table and not separately for each manufacturer;
(vii) the aggregate value of clearances of all excisable goods for home consumption by a manufacturer
from one or more factories, or from a factory by one or more manufacturers, does not exceed rupees
three hundred lakhs in the preceding financial year.
[The words rupees three hundred lakhs, shall be subsituted as rupees four hundred lakhs
w.e.f. 1st day of April, 2005]
Provided that aggregate value of clearances of all excisable goods for home consumption by a
manufacturer of the articles of jewellery other than articles of silver jewellery but inclusive of articles of
silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the
First Schedule, from one or more factory or premises of production or manufacture, or from a factory or
premise of production or manufacture by one or more manufacturers, does not exceed rupees twelve crore
in the preceding financial year;
3. For the purposes of determining the first clearances upto an aggregate value not exceeding one
hundred and fifty lakh rupees made against serial number 1 or upto an aggregate value not exceeding six
crore rupees made against serial number 3, of the said Table, as the case may be, on or after the 1st day of
April in any financial year, the following clearances shall not be taken into account, namely:-
(a) clearances, which are exempt from the whole of the excise duty leviable thereon (other than an
exemption based on quantity or value of clearances) under any other notification or on which no excise duty
is payable for any other reason;
(b) clearances bearing the brand name or trade name of another person, which are ineligible for the
grant of this exemption in terms of paragraph 4;
(c) clearances of the specified goods which are used as inputs for further manufacture of any specified
goods within the factory of production of the specified goods;
1
(d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for
manufacture of sacks or bags made of polymers of ethylene or propylene.
3A. For the purposes of determining the aggregate value of clearances of all excisable goods for home
consumption, mentioned in clause (vii) of paragraph 2 of this notification, the following clearances shall not be
taken into account, namely:-
(a) clearances of excisable goods without payment of duty-

(i) to a unit in a free trade zone; or
(ii) to a unit in a special economic zone; or
(iii) to a hundred percent export-oriented undertaking; or
(iv) to a unit in an Electronic Hardware Technology Park or Software Technology Park;
or
(v) supplied to the United Nations or an international organization for their official use or supplied
to projects funded by them, on which exemption of duty is available under notification of the
Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.108/
95- Central Excise, dated the 28th August, 1995, vide number GSR. 602 (E), dated the 28th
August, 1995.
(b) clearances bearing the brand name or trade name of another person, which are ineligible for the
grant of this exemption in terms of paragraph 4;
(c) clearances of the specified goods which are used as inputs for further manufacture of any specified
goods within the factory of production of the specified goods;
2
(d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for
manufacture of sacks or bags made of polymers of ethylene or propylene.
(e) clearances, which are exempt from the whole of the excise duty leviable thereon under notifications
No. 214/86-Central Excise, dated the 25th March, 1986 (G.S.R. 547 (E), dated the 25th March, 1986), or No.
83/94-Central Excise, dated the 11th April, 1994 (G.S.R. 375(E), dated the 11th April 1994), or No. 84/94-
Central Excise, dated the 11th April, 1994 (G.S.R. 376(E), dated the 11th April, 1994).
4. The exemption contained in this notification shall not apply to specified goods bearing a brand
name or trade name, whether registered or not, of another person, except in the following cases: -
(a) where the specified goods, being in the nature of components or parts of any machinery
or equipment or appliances, are cleared for use as original equipment in the manufacture of the
said machinery or equipment or appliances by following the procedure laid down in the Central
Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)
Rules, 2001:
Provided that manufacturers, whose aggregate value of clearances of the specified goods for use as
original equipment does not exceed rupees one hundred lakhs in the financial year 2002-2003 as calculated in the
manner specified in paragraph 1, may submit a declaration regarding such use instead of following the procedure
laid down in the said Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001;
(b) where the specified goods bear a brand name or trade name of-
(i) the Khadi and Village Industries Commission; or
(ii) a State Khadi and Village Industry Board; or
(iii) the National Small Industries Corporation; or
(iv) a State Small Industries Development Corporation; or
(v) a State Small Industries Corporation;
(c) where the specified goods are manufactured in a factory located in a rural area;
(d) where the specified goods are account books, registers, writing pads and file folders falling under
heading 4820 or 4821 of the said First Schedule.
(e) where the specified goods are in the nature of packing materials and are meant for use as
packing material by or on behalf of the person whose brand name they bear.
Provvided that in respect of plastic containers and plastic bottles, the exemption under this notifications
shall applyonly where such plastic containers or plastic bottles are meant for use a spacking materials by the
person whose brand name such goods bear
Explanation - For, the removal of doubts it is herebny clarified that "packing material" includes labels of all
kinds.
4A. Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods
specified in entries (xi), (xii) and (xiv) of the Annexure, contained in this notification, shall be restricted to rupees
ten lakhs during the month of March of the financial year 2005-06.
4B. Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods
specified in clause (e) of paragraph 4, contained in this notification, shall be restricted to rupees ninety lakhs
for the remaining part of the financial year 2008-09.
4C. Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods
bearing a brand name or sold under a brand name and having a retail price (RSP) of Rs. 1000 and above,
falling under Chapters 61, 62, 63 (except laminated jute bags falling under 6305, 6309 00 00, 6310), shall be
restricted to rupees twelve lakh fifty thousand for the remaining part of the financial year 2015-16.
5. This notification shall come into force on the 1st day of April, 2003.
Explanation.- For the purposes of this notification,-

(A) brand name or trade name means a brand name or a trade name, whether registered or
not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented
word or writing which is used in relation to such specified goods for the purpose of indicating,
or so as to indicate a connection in the course of trade between such specified goods and
some person using such name or mark with or without any indication of the identity of that
person;
(B) where the specified goods manufactured by a manufacturer bear a brand name or trade
name, whether registered or not, of another manufacturer or trader, such specified goods
shall not, merely by reason of that fact, be deemed to have been manufactured by such other
manufacturer or trader;
(C) value means,-
(i) in respect of specified goods which have been notified under section 4A of the
Central Excise Act, the value as determined in accordance with the provisions of
that section, and
(ii) in respect of specified goods other than those referred to in sub clause (i), the
value as determined in accordance with the provisions of section 4 of the Central
Excise Act, or the tariff value fixed under section 3 of the said Act;
(D) in the determination of the value of clearances of Chinaware or Porcelainware or both,
where a manufacturer gets Chinaware or Porcelainware or both fired in a kiln belonging to
or maintained by a Pottery Development Centre run by the Central Government or a State
Government or by the Khadi and Village Industries Commission, the value of the Chinaware
or Porcelainware or both, belonging to the said manufacturer and fired in such kiln shall be
taken into account;
(E) where the specified goods are manufactured in a factory belonging to or maintained by the
Central Government or by a State Government, or by a State Industries Corporation, or by a
State Small Industries Corporation or by the Khadi and Village Industries Commission, then
the value of excisable goods cleared from such factory alone shall be taken into account;
(F) normal rate of duty means the aggregate of duty of excise specified in the said First
Schedule and the special duty of excise specified in the said Second Schedule read with any
relevant notification (other than this notification or a notification in which exemption is based
on the value or quantity of clearance) issued under sub-section (1) of section 5A of the
Central Excise Act;
(G) "clearances for home consumption", wherever referred to in this notification, shall include
clearances for export to Bhutan;
(H) rural area means the area comprised in a village as defined in the land revenue records,
excluding-
(i) the area under any municipal committee, municipal corporation, town area committee,
cantonment board or notified area committee, or
(ii) any area that may be notified as an urban area by the Central Government or a
State Government.
(I) In respect of goods falling under chapter 61, 62 or 63 of the First Schedule, the expression
manufacturer shall include a person who is liable to pay the duty of excise leviable on such
goods under sub-rule (1A) of rule 4 of the Central Excise Rules, 2002.
(J) retail sale price means the maximum price at which the excisable goods in packaged form
may be sold to the ultimate consumer and includes all taxes local or otherwise, freight,
transport charges, commission payable to dealers, and all charges towards advertisement,
delivery, packing, forwarding and the like, as the case may be, and the price is the sole
consideration of such sale;
ANNEXURE
Description of excisable goods falling under Chapter, heading, sub-heading or tariff items of the First Schedule
to the Central Excise Tariff Act, 1985, namely:-
(i) all goods falling under Chapter 2, 3, 4 and 5;
(ii) all goods falling under Chapter 7 or 8;
(iii) all goods falling under Chapter 9 (except heading 0902);
(iv) all goods falling under sub-heading 2101;
(v) all goods falling under heading 2102, 2103 or 2104;
(vi) all goods falling under tariff item 2105 00 00;
(vii) all goods falling under heading 2106 (except tariff item 2106 90 20);
(viii) all goods falling under heading 2201 or 2202;
(ix) all goods falling under tariff item 2207 20 00;
(x) all goods falling under heading 2209;
(xi) Tobacco, used for smoking through hookah or chilam, commonly known as hookah tobacco or
gudaku falling under tariff item 2403 10 10;
(xii) Other smoking tobacco falling under tariff item 2403 10 90, other than those bearing a brand name;
(xiii) Chewing tobacco, chewing tobacco preparations and tobacco extracts and essences, falling under
heading 2403, other than those bearing a brand name;

(xiv) Other manufactured tobacco and manufactured tobacco substitutes falling under 2403 99 90, other
than those bearing a brand name
(xv) all goods falling under Chapters 25, 26, 27, 28, 29, 30 (except sterile absorbable surgical or dental yarns
and sterile surgical or dental adhesion barriers), 31 or 32.
(xvi) all goods falling under Chapter 33 (except tariff item 3301 29 37);
(xvii) all goods falling under Chapter 34 or 35;
(xviii) all goods falling under heading 3601, 3602, 3603 or 3604;
(xix) Bengal lights falling under heading 3605;
(xx) all goods falling under heading 3606;
(xxi) all goods falling under heading 3703 (except photographic paper and paper board);
(xxii) all goods falling under heading 3704, 3705, 3706 or 3707;
(xxiii) all goods falling under Chapter 38;
3
(xxiv) all goods falling under Chapter 39 (other than strips of plastics intended for weaving of fabrics or sacks
of polyurethane foam, falling under Ch. 39 of the said First Schedule.
(xxv) all goods falling under Chapter 40, 41, 42, 43, 44, 45, 46, 47, 48 or 49;
(xxvi) all goods falling under-
(a) Chapter 57, 61, 62, 63, 64, 65, 66, 67 or 68;
(b) Headings 5805, 5807;
(c) Tariff item 5601 10 00;
(xxvii) all goods falling under Chapter 69 (excluding ceramic tiles other than those subjected to the process
of printing, decorating or ornamenting in a factory which does not have the facilities (including plant
and equipment) of producing ceramic tiles);
(xxviii) all goods falling under Chapter 70 or 71;
(xxix) all goods falling under Chapter 72 (except stainless steel patties /pattas);
(xxx) all goods falling under Chapters 73;
(xxxi) all goods falling under headings 7401 and 7402;
(xxxii) following goods falling under tariff item 7403 21 00, namely:-
(a) cast brass bars/rods of a length not exceeding three feet;
(b) cast brass bars/rods of a length not exceeding ten feet used in the factory of production for
making wires of copper alloys falling under sub-heading 7408 (other than wire of which the
maximum cross-sectional dimension exceeds 6 mm and wire of which the maximum cross-
sectional dimension does not exceed 0.315 mm and used for manufacture of Zari);
(c) copper flats of a weight not exceeding two kilograms used for making copper strips falling
under heading.7409;
(d) brass billets weighing up to five kilograms;
(xxxiii) all goods falling under heading 7404, 7405 or 7406;
(xxxiv) all goods falling under heading 7407 (except bars and rods of refined copper and copper alloys);
(xxxv) all goods falling under heading 7408 (except wire of which the maximum cross-sectional dimension
exceeds 6 mm and );
(xxxvi) copper strips produced from copper flats of a weight not exceeding two kilograms, falling under
heading 7409;
(xxxvii) all goods falling under headings 7410, 7411, 7412, tariff item 7413 00 00, headings 7415, 7418 or 7419
(except copper circles, whether or not trimmed);
(xxxviii) all goods falling under Chapter 75 or 76 (except aluminium circles, whether or not trimmed);
(xxxix) all goods falling under Chapters 77, 78, 79, 80, 81, 82 or 83;
(xl) all goods falling under Chapter 84* (w.e.f the date of publication of notification no.39/06-C.E. dated
10.8.06 in the official Gazette and till 31.12.06).

(xli) all goods falling under Chapter 85 or 86;
(xlii) all goods falling under headings 8707, 8708, 8709, 8710, 8712, 8713, 8714, 8715 or 8716;
(xliii) powered cycles and powered cycle rickshaw (powered cycle or powered rickshaw means a
mechanically propelled cycle or, as the case may be, mechanically propelled cycle rickshaw, which
may also be peddled, if any necessity arises for so doing) falling under heading 8711;
(xliv) all goods falling under Chapters 88, 89 or 90;
(xlv) watches of retail sale price not exceeding ` 500 per piece and parts thereof, falling under heading 9101
or 9102;
(xlvi) all goods falling under headings 9103, 9104, 9105, 9106, 9107, 9108, 9109, 9110, 9111, 9112, 9113 or
9114;
(xlvii) all goods falling under Chapters 92;
(xlviii) all goods falling under headings 9301 or 9305;
(xlix) parts falling under heading 9306 or 9307;
(l) air guns, air rifles and air pistols which are exempt from the provisions of the Arms Act, 1959 (54 of
1959), falling under tariff item 9304 00 00;
(li) all goods falling under Chapters 94 or 95;
(lii) all goods falling under Chapters 96 (except tariff item 9605 00 10).
* For the entry (xl), with effect from 1st day of April, 2006, the following entry substituted:
"all goods falling under Chapter 84 {other than power driven pumps primiarily designed for handling
water which do not conform to standards specified by BIS (Bureau of Indian Standards) for such
pumps"}
1
In paragraph 3, sub-paragraph (d) and entries relating thereto shall be omitted w.e.f. 1st day of April
2008.
2
In paragraph 3A, sub paragraph (d) and the entries relating thereto shall be omitted w.e.f. 1st day of
April 2008.
3
In the annexure, for Sl. No. (xxiv) and entries relating thereto, the following entry shall be substituted
w.e.f 1st April 2008:
"(xxiv) all goods falling under chapter 39 (other than polyurethane foam and articles of polyurethane
foam) of the said First Schedule."
II. CENTRAL EXCISE EXEMPTION NOTIFICATIONS UNDER VARIOUS EXPORT

PROMOTION SCHEMES
Exemption to specified excisable goods supplied for specific purposes by EOUs, a Software
Technology Park or Electronic Hardware Technology Park Units:
[Notifn. No. 22/03-CE., dt. 31.3.2003 as amended by Notfn. Nos. 1/04, 14/04, 46/04,28/05, 31/06, 1/07,
26/07, 29/07, 24/08,26/08, 3/09, 25/09, 28/15, 30/15, 45/15]
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act 1944
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional Duties of Excise (Textile
and Textile Articles) Act, 1978 (40 of 1978), the Central Government being satisfied, that it is necessary in the
public interest so to do, hereby exempts,-
(a) all goods specified in Annexure-1 to this notification, when brought in connection with, -
(i) manufacture and packaging of articles or for production or packaging or job work
for export of goods or services, into export oriented undertakings (hereinafter referred to as the user
industry) other than those units referred to in clauses (b) to (c);
(ii) manufacture or development of software, data entry and conversion, data processing,
data analysis, control data management or call center services for export, into Software Technology
Park (STP) Unit or a unit in Software Technology Park Complex under the hundred percent export
oriented scheme (hereinafter referred to as the user industry ); or
(iii) the manufacture or development of electronics hardware or electronic hardware

and software in an integrated manner for export, into Electronics Hardware Technology Park (EHTP) unit
or a unit in an Electronic Hardware Technology Park Complex (EHTP) under the hundred percent export
oriented Scheme ( hereinafter referred to as the user industry); or
(b) all goods specified in Annexure II to this notification, when brought in connection with
production, manufacture or packaging of goods as specified in Annexure-III for export, into export
oriented undertaking in horticulture, agriculture and animal husbandry sector (hereinafter referred
to as the user industry); or
(c) all goods specified in Annexure IV to this notification, when brought in connection with
production, manufacture or packaging of aquaculture products for export, into export oriented
undertaking in aquaculture sector ( hereinafter referred to as the user industry); or
(d) all goods specified in Annexure V to this notification, when brought in connection with
quarrying of granite by export oriented undertaking engaged in processing and manufacture or production
of articles of granite for export( hereinafter referred to as the user industry),
(e) all goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), when brought in for the purpose of trading by the trading units which were in existence prior to the
31st March, 2002 and having valid letter of permission to continue under the Export Oriented Undertaking
Scheme, from the whole of,
(i) the duty of excise leviable thereon under section 3 of Central Excise Act, 1944 (1 of 1944);
(ii) the additional duty of excise, if any, leviable thereon under section 3 of the Additional
(iii) the additional duty of excise, if any, leviable thereon under section 3 of the Additional
Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978),
subject to following conditions, namely:-
(1) the user industry brings the excisable goods directly from the factory of manufacture or warehouse;
(2) all excisable goods so brought are used by the user industry specified in clauses (a) to (d) for the
purposes specified therein;
(3) the user industry disposes of the said goods or the articles produced, manufactured, processed or
packaged in such user industry, or the waste, scrap and remnants arising out of such production, manufacture,
processing or packaging in the manner as provided in the Foreign Trade Policy and in this notification.
( 4) the user industry executes a bond with the Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise or Deputy Commissioner of Customs or Assistant Commissioner of Customs,
as the case may be, (hereinafter referred to as the said officer) in the prescribed form and for such sum as
may be specified by the said officer for the proper account of the receipt, storage and utilization of such
goods, to achieve positive Net Foreign exchange Earning and comply with the conditions stipulated in
this notification and the Foreign Trade Policy, and binding itself to pay on demand,-
(a) an amount equal to duty leviable on the goods and interest at the rate specified in the notification
of the Government of India, Ministry of Finance, Department of Revenue issued under
section 11 AB of Central Excise Act, 1944 (1 of 1944) from the date of duty free procurement
of the said goods till the date of payment of such duty, if -
(i) in the case of capital goods, such goods are not proved to the satisfaction of the said
officer to have been installed or otherwise used within the user industry, within the
period of validity of the Letter of Permission (LoP);
(ii) in the case of goods other than capital goods, such goods as are not proved to the
satisfaction of the said officer to have been used in connection with the production
or packaging of goods for export out of India or cleared for home consumption
within the period of validity of the Letter of Permission ( LoP )
Provided that-
(a) where no SION have been notified, the generation of waste, scrap and
remnants upto 2% of input quantity shall be allowed;
(b) where additional items other than those given in SION are required as input
or where generation of waste, scrap and remnants is beyond 2% of the input quantity,
use of such goods shall be allowed on the basis of self-declared norms till such
norms are fixed on ad hoc basis by the jurisdictional Development Commissioner
within a period of three months from the date of self declared norms and the unit
shall undertake to adjust the self-declared/ ad hoc norms in accordance with norms
as finally fixed by the Norms Committee for the unit. The ad-hoc norms will continue
till such time the final norms are fixed by the Norms Committee;
(c) in case of utilization of a large number of inputs, wide variation in quantum

of consumption of inputs or such other factors which render such fixation of SION
difficult in the case of a particular unit, the Norms Committee may refer the case to
the Board of Approval for a decision.
(iii) in the case of-
(a) goods produced or packaged, such goods have not been exported out
of India, and
(b) unused goods (including empty cones, bobbins or containers, if any, suitable
for repeated use) as have not been exported or cleared for home
consumption,
within a period of one year from the date of procurement of such goods or within such
extended period as the said officer may, on being satisfied that there is sufficient cause for
not using them as above within the said period, allow,
(b) in case of failure to achieve the positive Net Foreign exchange Earning, the duty
equal in amount to the portion of the duty leviable on the said goods but for the exemption contained in this
notification and the duty so payable shall bear the same proportion as the unachieved portion of Net Foreign
Exchange Earning bears to the positive Net Foreign exchange Earning to be achieved along with interest at
the rate of as specified in the notification of the Government of India, Ministry of Finance, Department of
Revenue issued under section 11 AB of the Central Excise Act, 1944, from the date of procurement of the
said goods till the payment of such duty.
(5) the manufacturer of said goods follows the procedure contained in rules and 20 of the Central Excise
Rules, 2002;
(6) Omitted.
(7) the user industry engaged in trading shall not be allowed to,-
(i) sell any goods so brought in the domestic tariff area or remove samples in the
domestic tariff area;
(ii) export goods through merchant exporter or through any other exporters;
(iii) transfer the goods to other export oriented undertaking or unit in Electronic Hardware
Technology Park (EHTP) or Software technology Park (STP) or special economic zone;
(iv) remove the goods outside the bonded premises for the purpose of jobwork;
2. The said officer may, subject to such conditions and limitations as may be imposed by him and subject
to the provisions of the Foreign Trade Policy,-
(i) permit the goods or goods partially processed, manufactured, produced or packaged in
the user industry to be taken outside the user industry without payment of duty, for the purposes of repairs,
processing, testing, display or job-work or any other operation necessary for manufacture of the final
product and to be returned to the user industry thereafter or remove the same without payment of duty under
bond for export from job-workers premises:
Provided that waste or scrap or remnants generated during such processes at the job workers
premises is either returned to the user industry or is cleared on payment of duty as if cleared into Domestic
Tariff Area by the said user industry;
Provided further that the user industry may remove the capital goods temporarily within the country
without payment of duty for the purposes of test, repair, calibration, refining and return thereof, after giving
intimation to the said officer, subject to maintenance of proper accounts of removal and receipt of goods;
(ii) Omitted
(iii) permit to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and
patterns or drawings from the premises of the user industry to the premises of the sub-contractors
subject to the condition that the goods so removed shall be brought back to the premises of such user
industry on completion of job work, within a period fixed by the said officer;
(iv) Omitted
(v) permit the goods or goods partially processed or manufactured or packaged

therefrom in the unit to be taken out of India for the purpose of processing if such processing is not
available in India, after the approval of the Board of Approval, without payment of duty and to be
returned to the unit thereafter, subject to such condition or limitation, as may be specified by him in this
behalf;
(va) permit the goods partially processed or manufactured or packaged therefrom in the unit to be taken out
of India for purpose of processing on subcontract basis and clear therefrom the goods so processed without
bringing back into India:
Provided that the goods partially processed or manufactured or packaged so taken out of India are
specified in the Letter of Permission or Letter of Intent issued by the Development Commissioner;
(2a) The user industry may supply or transfer goods processed, manufactured, produced or packaged to
another unit in a Special Economic Zone (SEZ), or Software Technology Park (STP) unit or Electronic
Hardware Technology Park ( EHTP) unit or to another Export Oriented Undertaking (EOU), as the case
may be, for any of the purposes specified in clauses (a) to (d) of paragraph 1, after giving intimation to the
said officer and subject to maintenance of proper accounts of removal and receipt of goods and following the
rewarehousing procedure;
(2b) The user industry may supply or transfer capital goods to another unit in a Special Economic Zone
(SEZ) or Software Technology Park (STP) unit or Electronic Hardware Technology Park (EHTP) unit or to
another Export Oriented Undertaking (EOU), as the case may be, for use within the unit after giving intimation
to the said officer, subject to maintenance of proper accounts of removal and receipt of goods and following
the rewarehousing procedure such transferred goods may also be returned by the second unit to the original
unit in case of rejection without payment of duty after giving prior intimation to the said officer and by
following the re-warehousing procedure.
2A. The user industry may supply or transfer capital goods to any other user industry or to a unit in
special economic zone subject to the condition that the user industry shall give prior intimation to the jurisdictional
Deputy Commissioner or Assistant Commissioner of Customs or Central Excise, as the case may be, before
such supply or transfer of capital goods.
2B. The user industry may take outside the unit sample of manufactured goods to any other user industry
or to an unit in special economic zone, as the case may be, without payment of duty for display, after giving
intimation to the said officer subject to the condition that such sample shall be returned to the unit within a
period of thirty days of taking out of sample from the user industry.
(2C ) In respect of a group of EOUs or EHTPs or STPs or as the case may be, BTP units which source
inputs centrally in order to obtain bulk discount and, or, reduce cost of transportation and other logistics cost
and, or, to maintain effective supply chain, inter unit transfer of goods and services may be permitted on
a case-to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and, then,
transferred to another unit, then value of the goods so transferred shall be taken as inflow for the unit
transferring these goods and as outflow for the unit receiving these goods, for the purpose of calculation of
NFE.
3. Subject to the satisfaction of the said officer, duty shall not be leviable in respect of-
(i) the goods when used by the unit engaged in the development of software for imparting
training (including commercial training) subject to the condition that the unit imparting such training had
achieved positive Net Foreign exchange Earning (NFE) prescribed in the Foreign Trade Policy and
that no computer terminal shall be installed outside the premises of such user industry for this purpose;
(ii) the goods when used by the unit engaged in the development of software for the purposes
of development or testing of software for export and for the purposes of providing consultancy services for
development of software on-site abroad subject to the conditions and the procedure specified by the said
officer in this behalf;
(iii) capital goods, raw material, consumables, spares, goods manufactured, processed or pack
aged, and scrap or waste or remnants or rejects are destroyed within the unit after intimation to Customs
authorities or destroyed outside the unit with permission of Customs authorities:
Provided that the remnants, remains or scrap after such destruction, if cleared into Domestic Tariff
Area, applicable duty shall be levied on such goods:
Provided further that this provision shall not apply to gold, silver, platinum, diamond, precious and
semi precious stones.:
Explanation: The consultancy fees received by software development units in convertible foreign currency
for consultancy service for development of software on site abroad shall be deemed to be export for the
purposes of fulfillment of positive Net foreign exchange Earning under this notification.
4. The user industry engaged in the processing or manufacture or production of articles of granite for
export as specified in clause (d) in the opening paragraph, may be allowed to take the goods, as specified in
Annexure-V, out of the bonded premises to the granite quarries for the purposes of quarrying of granite
subject to the following conditions, namely-
(i) the quarries are in the name of the user industry either on lease basis or on ownership basis. The
location and area of quarries or any subsequent change in location of quarry or quarries at a later stage shall
be intimated by the user industry to the Development Commissioner and the said officer;
(ii) the goods are used by the user industry for purpose of quarrying of granite meant for further processing
or manufacture or production of articles of granite for export by its own export oriented undertaking;
(iii) the user industry maintains a proper account of receipt, consumption and utilization of the goods and,
of granite so quarried and transferred to its processing unit or to any other export oriented undertaking or unit
in special economic zone, and shall submit such accounts periodically to the Development Commissioner of
the special economic zone and to the said officer, in such form and in such manner as may be laid down by the
Development Commissioner or the said officer, as the case may be.
(iv) the said officer may, subject to such conditions and limitations as he may specify and subject to the
provisions of the Foreign Trade Policy, allow-
(a) the user industry to supply granite so quarried to other export oriented undertaking or units in
the special economic zone without payment of duty;
(b) the goods to be taken out temporarily without payment of duty for repairs and return thereof;
(c) the user industry to export the goods;
(d) destruction of obsolete capital goods without payment of duty, if such goods are destroyed in
the presence of the Customs or Central Excise Officer;
(v) the goods shall not be transferred or shifted to any other site or quarry owned or taken on lease by
the user industry without permission of the said officer;
(vi) the accounts of the goods used at the quarrying site shall be kept in the site in a properly constructed
office to enable the verification of the same as and when required; and
(vii) the granite so quarried shall be removed from the quarry site only for supply to units own processing
unit or for supply to an other export oriented undertaking or the units in the special economic zone engaged in
processing or production or manufacture of articles of granite and export thereof and shall not be allowed to
be exported as such or to be cleared in Domestic Tariff Area.
5. Notwithstanding anything contained in this notification, the said officer may permit the user industry
engaged in,-
(a) processing of agriculture products referred to in sub-clause (i) of clause (a) of opening
paragraph of this notification to take out goods as specified at Sl. Nos. 14 to 26 in Annexure-I; and
(b) production or manufacture or packaging of articles as specified in clause (b) of opening paragraph of
this notification to take out goods as specified at Sl.Nos.4 to12 in Annexure-I,
to the fields and farms of contract farmers of the user industry for production or in connection therewith; and
to bring back the produce to the user industry for exports, in accordance with the provisions of Foreign Trade
Policy and Handbook of Procedures, Volume-I and subject to the following conditions:-
(i) the user industry shall produce an agreement between it and contract farmer(s) to the said officer;
(ii) in case of user industry other than those which are in existence for less than two years, they shall be
required to furnish a bank guarantee equal to the total duty foregone on the goods so transferred to
the fields or farms of contract farmers;
(iii) prior to procurement of the goods, the user industry shall apply to the said officer, giving the details,
such as, number of contract farmers and location of their farms, measurement of the farms or fields
under contract farming, input-output norms of production as fixed by Directorate General of Foreign
Trade and their projected requirements and after examination of the such projected requirement, the
said officer, shall give permission for the procurement of the same on annual basis;
(iv) in case of failure of the user industry to bring back the agriculture or horticulture produce so produced
in the fields or farms of contract farmers to the user industry, as per the norms notified by the
Directorate General of Foreign Trade, within the same season or such extended period as may be
permitted by the Commissioner of Customs or Commissioner of Central Excise, as the case may be,
due to any reason including natural calamity or loss of crop, the user industry shall be required to pay
the duty equal to the duty foregone on the inputs so taken out to the fields or farms of the contract
farmers;
(v) the goods allowed to be transferred to the fields or farms of the contract farmers, at any point of time
as may be decided by the said officer, the user industry shall be required to account for the goods so
transferred to the fields or farms of the contract farmers;
(vi) in case of non-accountal of goods so transferred or use of the goods in farms or fields other than
those declared to the said officer, the user industry shall pay duty foregone on such un-accounted
goods alongwith the interest at the rate as specified in the notification of the Government of India,
Ministry of Finance, Department of Revenue issued under section 11 AB of Central Excise Act,
1944 within 10 days of receipt of demand notice, and in case of failure to pay the same, the said
officer, may encash the bank guarantee and disallow duty free procurement under this notification;
(vii) the user industry shall be required to have a premise(s) duty bonded under section 58 of the Customs
Act, 1962 (52 of 1962), for storage of goods procured duty free under this notification and, of final
products manufactured therefrom.
6. Notwithstanding anything contained in this notification, the exemption contained herein shall also
apply to the goods used for the purposes of processing, manufacture, production or packaging of articles or
services in an user industry and such articles or services (including rejects, wastes, scrap and remnants
arising out of such processing, manufacture, production, or packaging of such articles) even if not exported
out of India are allowed to be cleared outside the user industry under and in accordance with the Foreign
Trade Policy and subject to such other limitations and conditions as may be specified in this behalf by
Development Commissioner, or the Board of Approval or the Inter Ministerial Standing Committee (IMSC),
as the case may be, on payment of applicable duty of excise, or where such articles are cleared to the
warehouse appointed or registered under notification of the Government of India in the Ministry of Finance,
Department of Revenue, No. 26/98-Central Excise (NT), dated the 15th July, 1998 or No. 46/2001-CE(NT),
dated 26th June, 2001 or cleared to the warehouse authorised to carry on manufacturing process or other
operation under section 65 of Customs Act, 1962 (52 of 1962) and under the Manufacture and Other Operations
in Warehouse Regulations, 1966, or cleared to organizations which are entitled for duty free import of such
goods in terms of the following exemption notifications-
1. No. 106/58-Customs dated the 29th March, 1958

2. No. 152/94-Customs dated the 13th July, 1994
3. No. 39/96-Customs dated the 23rd July, 1996
4. No. 50/96-Customs dated the 23rd July, 1996
5. No. 84/97-Customs dated the 11th November, 1997
issued by the Ministry of Finance in pursuance of clause (e) of paragraph 6.9 of the Foreign Trade Policy,
without payment of duty:
Provided that goods which have been repaired, reconditioned, re-engineered shall not be allowed to
be cleared outside the units:
Provided further that where such articles (including rejects, waste, scrap and remnants) are either
non excisable or such articles (including rejects, waste, scrap and remnants) other than articles falling under
heading/tariff item 8901, 8902 00 10, 8905 10 00 or 8906 if imported, are leviable to nil rate of duty of customs
specified under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and nil additional duty leviable
under section 3 of the said Customs Tariff Act, read with exemption notification in this regard , if any, no
exemption in respect of inputs utilized for the purpose of processing, manufacture, production or packaging of
such articles (including rejects, waste, scrap and remnants) shall be available under this notification.
7. Without prejudice to other provisions of this notification, where the said officer is satisfied that the
user industry, which has been permitted by the concerned State Electricity Board in this behalf and has
been permitted by Development Commissioner to sell into Domestic Tariff Area or transfer to other
export oriented undertaking or Software Technology Park (STP) unit or Electronic Hardware Technology
Park (EHTP) unit or unit in special economic zone, the surplus power generated in its diesel generating
sets or captive power plant subject to fulfilment of such conditions as may be specified by the said officer on
this behalf, the said officer may allow the user industry -
(i) to sell such surplus power in Domestic Tariff Area on payment of an amount equal to the duty
leviable on consumables and raw materials but for the exemption of duty thereon, used for generation of
each unit of power so sold in the Domestic Tariff Area on the basis of norms approved by the Board of
Approval;
(ii) to transfer such surplus power to other export oriented undertaking or Software Technology
Park (STP) unit or Electronic Hardware Technology Park ( EHTP) unit or unit in special economic
zone without payment of duty:
Provided that both supplying and receiving unit shall maintain account for the quantity of consumables
and raw materials used in generation of each unit of power so transferred as quantified on the basis of norms
approved by the Board of Approval, for the purpose of calculation of Net Foreign exchange Earning (NFE).
8. Without prejudice to any other provision contained in this notification, the said officer may, subject to
such conditions and limitation as he may deem fit to impose under the circumstances of the case for the
proper safeguard of the revenue interest and also subject to such permission of the Development Commissioner
or the Board of Approval or the Inter Ministerial Standing Committee as the case may be, where it is
exclusively required under Foreign Trade Policy, allow the user industry to clear any of goods for being taken
outside the premises of such user industry to any other place in India, or to debond, in accordance with the
Foreign Trade Policy -
Provided that no such clearance or debonding of capital goods under the Export Promotion Capital Goods
Scheme of Chapter 5 of the Foreign Trade Policy shall be allowed if the user industry has not fulfilled the
positive NFE criteria at the time of clearance or debonding in terms of Para 6.18 (d) of Foreign Trade Policy.
such clearance or debonding of capital goods may be allowed on payment of an amount equal to the
excise duty on the depreciated value thereof and at the rate in force on the date of debonding or clearance,
as the case may be, if the unit has fulfilled the positive NFE criteria taking into consideration the depreciation
allowable on the capital goods at the time of clearance or debonding. In case of failure to achieve the said
positive NFE, the depreciation shall be allowed on the value of capital goods in the same proportion as the
achieved portion of NFE.
The depreciation shall be allowed in straight line method as specified below, namely:-
(a) for computer and computer peripherals:
for every quarter in the first year @ 10%
for every quarter in the second year @ 8%
for every quarter in the third year @ 5%
for every quarter in the fourth and fifth year @ 1%
(b) for capital goods other than computer and computer peripherals:
for every quarter in the first year @ 4%
for every quarter in the second year @ 3%
for every quarter in the third year @3%
for every quarter in the fourth and fifth year @ 2.5 %
and thereafter for every quarter @ 2%
Explanation.- (1) For the purpose of computing rate of depreciation for any part of a quarter, a full such
quarter shall be taken into account;
(2) there shall be no upper limit for such depreciation and depreciation upto 100% could be allowed;
(3) the depreciation shall be allowed for the period from the date of commencement of commercial
production of the user industry or where such goods have been received after such commencement, from the
date on which such goods have come into use for commercial production to the date of clearance or debonding,
as the case may be.
(4) unit which has not availed any duty benefit on procurement of raw material, capital goods, etc., may be
provided fast track de-bonding or exit from the STP or EHTP scheme.
(ii) such clearance or debonding of used packing material such as cardboard boxes, polyethylene bags of
a kind unsuitable for repeated use may be allowed without payment of any excise duty;
(iii) such clearance or debonding of goods other than those specified in clauses (i) to (ii) above may be
allowed on payment of excise duty leviable on such goods, on the full value at the time of their clearance from
the factory of manufacture and at the rates in force on the date of payment of such excise duty.
Provided that in a case of exit by a user industry where positive NFE criteria is fulfilled in terms of
Para 6. 18 (g) of Foreign Trade Policy, such clearance or debonding of goods shall be allowed under Advance
Authorization as one time option on payment of applicable duty.
9. Notwithstanding anything contained in this notification, the said officer subject to the approval of the
Commissioner of Customs or Commissioner of Central Excise, as the case may be, may allow diesel generating
sets, captive power plants, central air-conditioning equipments, uninterrupted power supply system, networking
equipments, EPABX, fax, photocopier equipments, data transfer protocol equipments and security system
procured by an export oriented undertaking, or Electronic Hardware Technology Park (EHTP) unit, or
Software Technology Park (STP) unit to be utilized by other export oriented undertaking, or Electronic
Hardware Technology Park (EHTP) unit, or Software Technology Park (STP) unit belonging to the owner
of procuring unit for the purposes of development of software, data entry and conversion, data processing,
data analysis and control data management or call center services and export thereof, but such goods shall
not be removed from the premises of the procuring unit.The said officer subject to the approval of the
Commissioner of Customs or Commissioner of Central Excise, as the case may be, may also allow sharing
of infrastructural facilities among EOUs in accordance with and subject to the terms and conditions specified
in para 6.12(g) of Foreign Trade Policy 2015-2020.
9A. An EOU which intends to set up warehousing facilities outside the EOU premises and outside the
jurisdiction of Development Commissioner, at a place near to the port of export, to reduce lead time for
delivery of goods overseas and to address unpredictability of supply orders, is permitted to do so subject to the
provisions of notification No. 46/2001-CE (N.T.) dated the 26 th June, 2001as amended from time to time.
10. Notwithstanding anything contained in this notification, the exemption contained herein shall also
apply to computer and computer peripheral including printer, plotter, scanner, monitor, key-board and storage
units (hereafter in this paragraph referred to as the said goods) procured indigenously when donated, by an
user industry two years after the procurement and use by the user industry, to-
(i) a school run by the Central Government or Government of a State or a Union territory or a
local body; or
(ii) an educational institution run on non commercial basis by any organization; or
(iii) a registered charitable hospital; or
(iv) a public library; or
(v) a public funded research and development establishment; or
(vi) a community information centre run by, the Central Government or, Government of a State
or a Union territory or local body; or
(vii) an adult education centre run by the Central Government or Government of a State or a
Union territory or a local body ; or
(viii) an organization of the Central Government or a Government of a State or a Union territory,
subject to the conditions that the donee undertakes to observe the procedure prescribed by the said
officer having jurisdiction over the donor unit for transport of the said goods from the donor unit to the
premises of the donee and such goods shall not be used by the donee for any commercial purposes, and shall
not be sold, disposed of, gifted, loaned, exchanged or parted with without the permission of the said officer
having jurisdiction over the donor unit, within a period of five years from the date of receipt of the said goods
and during the said period of five year and the jurisdictional Deputy Commissioner or Assistant Commissioner
of Customs, as the case may be, may inspect the school, educational institution, charitable hospital, public
library, establishment or community information centre, as the case may be, specified in clauses (i) to (viii) on
random basis to ensure that the goods are actually there and have not been diverted or put to unauthorized
use:
Provided that where the donee is a school, educational institution, charitable hospital, public library,
establishment or community information centre, as the case may be, specified in clauses (i) to (viii) (hereafter
in this proviso referred to as the said organization), but not run by the Central Government, Government of a
State, or a Union territory, or a local body, the donor unit shall furnish a certificate issued by the relevant
Department of the Central Government or the concerned State Government or the Government of the Union
territory, as the case may be, certifying that the said organization is recognized by the Central Government or
the State Government or the Government of the Union territory and is run on a non commercial basis.
10A. Notwithstanding anything contained in this notification,-

(i) the exemption contained herein shall also apply to spares and components, to the extent of 5
percent. of the Free on Board (FOB) value of the manufactured articles exported by the user
industry during the preceding year for the purpose of supply of such spares and components for
after-sale-service of the exported articles to the same consignor or buyer to whom manufactured
articles were exported;
( ia ) the exemption contained herein shall also apply to procurement of spares or components, upto
2% of the value of manufactured articles, cleared into DTA, during the preceding year, for supply to
the same consignee or buyer for the purpose of after-sale service. The same can be cleared in DTA
on payment of applicable duty but such clearances shall be within the overall entitlement of the unit
for DTA sale at concessional rate of duty as prescribed in Para 6.08 (a) of Foreign Trade Policy
2015-2020.
(ii) the exemption contained herein shall also apply to procurement and supply of promotional
materials like brochures, literatures, pamphlets, hoardings, catalogues and posters of products for
the purpose of export promotion activities, to the extent of 1.5 (one point five) percent. of Free on
Board (FOB) value of the preceding years exports:
(iii) the exemption contained herein shall also apply to goods which are relatable to the articles
manufactured by the unit for consolidation into sets alongwith such articles and export thereof ( for
example, cuff-links procured for exports alongwith shirts manufactured by the unit or a brush procured
for packaging with the hair dye manufactured and exported by the unit, etc.), subject to the following
conditions, namely:-
(a) no such exemption shall apply to gems and jewellery units;
(b) the value of goods eligible for exemption shall not exceed 5% of the FOB value of such manufac-
tured aticles exported by the unit in the preceding financial year;
(c) the list of goods to be procured under this clause shall be approved by the Board of Approval and the
unit shall fulfill such conditions as may be specified by the Board of Approval in this behalf; and
(d) the goods procured and articles manufactured by the unit shall be listed out separately in the export
documents:
Provided that the export value of such spares, components, promotional material and goods procured for
consolidation shall not be taken into consideration for fulfillment of Net Foreign Exchange Earnings (NFE)
and for availing Domestic Sale Entitlement as specified in paragraph 6.8 of the Foreign Trade Policy. The
goods procured for consolidation shall not be allowed to be sold in Domestic Tariff Area.
10B. Notwithstanding anything contained in this notification, if the said officer is satisfied that the unit,
engaged in the manufacture of textiles and textile articles has left over textile fabric or textile material, he
shall allow such unit to clear such left over textile fabric or textile material into Domestic Tariff Area on
payment of duty on transaction value as if the goods have been manufactured in the unit:
Provided that such clearance shall be allowed only where the said officer certifies that the textile
fabric or textile material proposed to be cleared are left over and such clearance do not exceed two percent.
of value or the quantity of consignments in the previous year to which such left over textile fabric or textile
material relates, whichever is lower.
Provided that such clearance shall be allowed only where the said officer certifies that the textile
fabric or textile material proposed to be cleared are left over, and such clearance do not exceed two per cent.
of assessable value of the consignment or two percent. of the quantity of the consignment to which this left
over textile fabric or textile material relates, whichever is lower.
11. Nothing contained in this notification shall apply to the goods imported by service sector export
oriented undertakings as specified in clause (a) in the opening paragraph, who does not export services
outside India.
12. The notifications of the Government of India in the Ministry of Finance in the Department of Revenue,
Nos. 136/94-Central Excise, dated the l0th November, 1994 (GSR 798(E), the l0th November, 1994), 1/95-
Central Excise, dated the 4th January, 1995 (G.S.R. 8(E), dated 4-1-95), 10/95-Central Excise dated the 23rd
February, 1995 (G.S.R. 87(E) dated 23rd February, 1995), 37/99-Central Excise dated, the 15th September,
1999 (G.S.R 637 (E), dated the 15th September, 1999) and 37/2000- Central Excise, dated the 8th May, 2000
(G.S.R 414(E) dated the 8th May, 2000), are hereby rescinded.
Explanation- For the purposes of this notification,-

(i) Board of Approval means the authority appointed by the Central Government in exercise of the
powers conferred by section 14 of the Industries (Development or Regulation) Act, 1951 (65 of 1951) and the
rules made under that Act;
(ii) Domestic Tariff Area means area except special economic zone, export oriented undertakings,
Software Technology Park unit and Electronic Hardware Technology Park unit;
(iii) "Foreign Trade Policy" means Foreign Trade Policy, 2015-2020 notified by the Government of India
in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3,
Sub-section (ii) vide notification No. 01/2015-2020 dated the 1st April, 2015;
(iv) export oriented undertaking has the same meaning as assigned to hundred percent. export oriented
undertaking in clause (ii) to the explanation of sub-section (1) of section 3 of the Central Excise Act, 1944 (1
of 1944);
(v) Electronic Hardware Technology Park (EHTP) unit means a unit established under and in
accordance with the Electronic Hardware Technology Park Scheme notified by the Government of India in
the Ministry of Commerce, vide notification No. 5(RE-95)/92-97, dated 30th April, 1995 and approved by the
Inter Ministerial Standing Committee;
(vi) "Handbook of Procedures" means Handbook of Procedures notified by the Government of India in
the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1
vide Public Notice No. 01/2015-2020, dated the 1st April, 2015;
(vii) Inter-Ministerial Standing Committee means a committee appointed by the Government of India in
the Ministry of Industry (Department of Industrial Development) vide notification No. S.O. 117(E), dated the
22nd February, 1993;
(viia) "merchant exporter means a person engaged in trading activity and exporting goods.
(viii) Software Technology Park (STP) unit means a unit established under and in accordance with
Scheme notified by the Government of India in the Ministry of Commerce and Industry vide notification No.
4(RE-95)/92-95, dated 30th April, 1995 and approved by the Inter-Ministerial Standing Committee;
(ix) special economic zone has the same meaning as assigned to it in clause (iii) to the Explanation 2 of
sub-section (1) of section 3 of the Central Excise Act, 1944 ( 1 of 1944).
(x) Status holder'' means importer recognised as One Star Export House, Two Star Export House,
Three Star Export House, Four Star Export House or as the case may be, Five Star Export House, in terms
of the Foreign Trade Policy.
(xi) "NFE" means Net Foreign Exchange Earnings in terms of Para 6.04 of Foreign Trade Policy and
Para 6.10 of Handbook of Procedure and shall be calculated in the manner explained in Annexure-I to
Appendix 14-I-G of Handbook of Procedure.
(xii) SION means Standard Input Output Norms notified by Director General of Foreign Trade in
Handbook of Procedures, Vol. 2, 2004-09/approved by Board of Approval.
(xiii) "Norms Committee means the Norms Committee in the Directorate General of Foreign Trade,
for recommending Input Output norms and value addition norms to be notified by the Director General of
Foreign Trade.
(xiv) "Letter of Permission (LoP)" has the same meaning as assigned in Chapter 6 of the Foreign
Trade Policy 2015-20 notified by the Government of India in the Ministry of Commerce and Industry,
published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification No.
01/2015-2020, dated the 1st April, 2015.
ANNEXURE-I
SI.No. Description of Goods

1 Capital goods and spares and accessories thereof.
2 Material handling equipments, namely, fork lifts, over-head cranes, mobile cranes, crawler cranes,
hoists and stackers and spares thereof.
3 Uninterrupted power supply system (UPS), pollution control equipment, quality assurance equipment,
storage systems and parts thereof, speical racks for storage and parts thereof, modular furniture and
parts thereof, computer furniture and parts thereof, anti-static carpet, tele-conference equipment,
servo control system, security system, panels for electrical, networking equipment, data transfer
protocol equipment, Central Air Conditioning equipments, and airconditioning system, spares, and
consumables thereof.
4. Captive power plant including captive generating sets and transformers of capacity commensurate
with the actual requirement of the unit and recommended by the Development Commissioner or
Designated Officer. (For status holders, there shall be no requirement of recommendation by the
Development Commissioner or Designated Officer).
5. Spares, fuel, lubricants, consumables and accessories for captive power plants including captive
generating sets and spares, consumables and accessories for transformers as approved by the said
officer.
6. Office Equipment including PABX, fax machines, video projection system, computer, laptop, server,
spares and consumables there of.
7. Raw materials.
8. Components.
9. Consumables.
10. Packaging materials.
11. Tools, jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof.
12. A Prototype or technical samples for each of the existing products for the purpose of product
diversification, development or evaluation.
13. Drawings, blue prints and charts.
14. Filters
15. Dripliers, Drip lines and Drip-fittings
16. Micro Sprinklers and Misters
17. Agriculture Sprinklers
18. FertilizerTanks
19. Valves
20. Fertilizer pumps and Chemical injection
21. Plant or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots cuttings,all types of grafts,tissue
culture material, and other vegetatively propagated material utilized for sowing and planting
22. Crates drums and preservation media (such as acetic acid and vinegar)
23. Grading Tables.
24. Green House equipment, accessories, heated rooting tables, propagation trays, seeding machines.
25. Growing media such as Peat Moss (including peat litres) (whether or not agglomerated), Pearlite
Vermiculate, Rockwool, Cocoa pet, Hydrocom, Foam based medium and other cultivation medium
26. Fertiliser and chemicals for pre and post harvest treatments such as micro nutrients, plant and growth
regulators and other organic or inorganic substances used for plant nutrition, insecticides, fungicides,
weedicides, herbicides and the like.
27. Raw materials for making capital goods for use within the unit for the purpose of production or
manufacture of export goods.
28. Any other item required within the user industry in relation to production for export goods or services
with the prior approval of the Board of Approval or Inter Ministerial Standing Committee.
ANNEXURE-II
SI. No. Description of Goods
1. Green House equipment, accessories, heated rooting tables, propagation trays, seeding machines.
2. Growing media such as Peat Moss (including peat litres) (whether or not agglomerated), Pearlite
Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam based medium and other cultivation medium.
3. Office equipments, spares and consumables thereof.
4. Fertilizers and chemicals for pre and post harvest treatments such as micro nutrients, plant and
growth regulators and other organic and in-organic substances used for plant nutrition, insecticides,
fungicides, weedicides, herbicides, and the like.
5. Plant or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots cuttings, all types of grafts,
tissue culture material, and other vegetatively propagated material utilized for sowing and planting.
6. Filters
7. Dripliers, Driplines and Drip-fittings
8. Micro Sprinklers and Misters
9. Agriculture Sprinklers.
10. Fertilizer tanks.
11 . Valve.
12. Fertilizer Pumps and Chemical Injections.
13. Animal feed such as cattle feed and poultry feed.
14. Veterinary medicines including vaccines.
15. Packaging materials including machinery and equipment for packaging.
16. Cooling equipment for cold room, storage room, pro-cooling chambers and its accessories.
17. Sorting equipment, Grading equipment, Packing equipment and temperature control or humidity control
equipment.
18. Power generating sets.
19. Refrigeration and air-conditioning equipment for fitment on transport vehicles.
20. Spare parts for the maintenance of goods mentioned at item Nos. 15 to 18 above.
21. High Speed Diesel oil for power generating sets as approved by the Board of Approval.
ANNEXURE -III
Sl. No. Description of Goods

1. Live animals.
2. Birds eggs (fresh) in shells of heading 0404.
3. Live trees and other plants; bulbs, roots and the like, cut flowers and ornamental foliage.
4. Fresh vegetables; whole uncut sun dried vegetables; Fresh and uncut/sun dried roots and tubers of
Chapter 7.
5. Fresh and uncut/sun dried edible fruits and nuts of Chapter 8.
6. Fresh or sun dried plants and parts of such plants.
7. Silk worm cocoons and raw silk.
ANNEXURE-IV
1. Capital Goods including plant and machinery for packaging, conveyor belts, and accessories, spares
and consumables including lubricants therefor for spawning Hatchery, Aqua Farm, Processing Plant,
Chilling unit (cold storage) and Feed plant.
2. Material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawler cranes
hoists and stackers and spares, consumables including lubricants therefor. .
3. Captive power plant including power generating set and quality assurance equipments as recommended
by Development Commissioner, and accessories.
4. Tools, Jigs, Gauges, Fixtures, Moulds, Dyes, Instruments and accessories.
5. Cold room apparels.
6. Chemical for water treatment, Zeolite, Teaseed powder/cake, waste digesters, pesticides, fungicides,
veterinary medicines including vaccines.
7. Office equipments, spares and consumables, thereof.
8. Feed for prawns/fish and other aquatic animals including Artemia (Brain Shrimp eggs and other
Hatchery feeds.
9. Raw materials for feeds for aquatic animals, namely, meals of fish and other aquatic invertebrates
like squid/prawns in liquid, powder or other forms, fish lipid oil, squid oil, veterinary grade premix of
vitamins/ minerals not suitable for human consunption, sea weed powder, kalp Meal, Molasses,
yeast, choline chloride, Antioxidents excluding Vitamins, Licithin, Di-calcium Phosphate and Calcium
Lactate which are capable of use in other than veterinary application.
10. Preservatives, pre-mix taste makers, battering materials, special cooking medium, bread crumbs/
powder.
11. Packaging materials, all sorts.
12. High Speed Diesel oil for power generating sets as recommended by Board of Approvals.
ANNEXURE- V

1. Hydraulic Excavators
2. Pneumatic Compressors
3. Jack Hammers
4. Hydraulic Drilling Machines
5. Line Drillers
6. Front End Loaders
7. Pneumatic Grinders
8. Diamond Wire Saws
9. Dressing Machine
10. Core Drilling Machine
11. Jet Burners
12. Cranes
13. Derricks
14. Tippers and Dumpers
15. Welding Machine
16. Generating sets
17. Steel Chains and Steel Ropes
18. D-Shackles
19. Diamond Wires
20. Diamond Segments
21. Tungsten Carbon Drill Rods
22. Steel Feathers & Wedges
23. Burner Nozzle
24. Welding rods
25. Hydraulic Oil and Lubricants
26. Explosives
27. Chisels, Hammers, Chain Pulley Blocks
28. Steel Pillow Kits
29. Dust Collector
30. Consumables and Tools
31. Spares upto a value of 5 percent. of the value of respective goods specified at Sl.No.1 to
Sl.No. 29 in each financial year.
ANNEXURE-VI
Form CT -3
No. ------------------ Date -------------------

FORM CT -3
Certificate for removal of excisable goods under bond
This is to certify that:
Mr./Messrs (Name and address) is/are bona fide licensee holding licence
No........... valid upto......................
That he/they has/have executed a bond in Form B-17 (General Surety/General Security)
No........... date.......... for Rs.............. With the Proper officer of Central Excise or Customs or Deputy
Commissioner of Central Excise or Customs................. and as such may be permitted to remove...............
(quantity) of................ (excisable goods) from the unit at............. to their undertaking....................
at................
That the specimen signatures of his/ their authorised agent, namely, Shri.................. are furnished
here below duly attested.
Specimen Signatures Sd/- Central Excise Officer in charge of the

owner or his agent Attested export oriented undertaking
Authorised / Electronic Hardware
Technology Park (EHTP) unit/Software
Technology Park (STP) unit.
Concessional rates of excise duties to certain specified excisable goods produced or manufactured in
an EOU, STP Unit or EHTP Unit and cleared for DTA:
[Notifn. No. 23/03-CE., dt. 31.3.2003 as amended by 46/04 dt. 6.9.2004, 52/04 dt.20.9.2004, 8/05 dt.
1.3.2005, 22/05 dt. 13.5.2005, 26/05 dt. 16.5.2005, 28/05 dt. 30.5.2005, 22/06 dt. 1.3.2006, 48/06 dt.
30.12.2006, 29/07, 10/08, 26/08, 58/08, 10/09, 23/09, 25/09, 3/12, 5/12, 18/14, 16/15, 28/15]
(1 of 1944) ( hereinafter referred to as the Central Excise Act), the Central Government, being satisfied that
it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in
column (3) of the Table below, and falling within the Chapter, heading No. or sub-heading No. of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise
Tariff Act), specified in the corresponding entry in column (2) of the said Table, produced or manufactured
in an export oriented undertaking or an Electronic Hardware Technology Park (EHTP) Unit or a Software
Technology Park ( STP) Unit and brought to any other place in India in accordance with the provisions
of Foreign Trade Policy and subject to the relevant conditions specified in the Annexure to this notification,
and referred to in the corresponding entry in column (5) of the said Table, from so much of the duty of excise
leviable thereon under section 3 of the Central Excise Act as specified in the corresponding entry in column
(4) of the said Table.
Table
________________________________________________________________________________________________________
Sr. Chapter Description Amount of Duty Conditions
No. or heading of Goods
No. or sub-
heading No.
________________________________________________________________________________________________________
(1) (2) (3) (4) (5)
________________________________________________________________________________________________________
1. Any All Duty of excise leviable thereon as is equivalent 1
Chapter goods to the additional duty of customs leviable on such
goods under sub-section (5) of section 3 of the
Customs Tariff Act, 1975 (51 of 1975), read with
the proviso to sub-section (1) of section (3) of the
said Central Excise Act.
1A. Omitted
1B. Omitted
2. Any All goods In excess of the amount equal to the aggregate of duties 2
Chapter of Customs leviable on like goods, as if,-
(a) the duty of customs specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of
1975), read with any other notification in force
was reduced by 50%, and
(b) no additional duty of customs was leviable under
sub-section (5) of the section 3 of the said
Customs Tariff Act:
________________________________________________________________________________________________________
(1) (2) (3) (4) (5)
________________________________________________________________________________________________________
Provided that while calculating the aggregate of
customs duties, additional duty of customs leviable
under sub-section (5) of the section 3 of the said
Customs Tariff Act shall be included if the goods
cleared into Domestic Tariff Area are exempt from
payment of sales tax or value added tax.
Illustration: - Assuming product X has the value

Rs.100/- under section 14 of the Customs Act, 1962,
and for the purposes of this illustration, is chargeable
to basic customs duty of 10% ad valorem and
additional duty of 20% ad valorem only, then the
computation of duty required to be paid would be as
follows:
Basic Customs duty but for this exemption= Rs 10/-
Basic Customs duty because of this exemption=
Rs.5/-
Value for the purposes of calculation of additional
duty = Rs. 100/- + Rs. 5/- = Rs. 105/-
Additional duty= 20% of Rs.105/- = Rs.21/-.
Total duty payable after this exemption= Rs. 5/- +
Rs. 21/- = Rs 26
3. Any All goods other In excess of amount equal to aggregate of duties 3
Chapter than those referred of excise leviable under Section 3 of the Central
to in Sr. Nos.5, 5A, Excise Act or under any other law for the time
6,7 and 7A of this being in force on like goods produced or manufac-
Table tured in India other than in an export oriented
undertaking, if sold in India.
3A .(i) 50 to 63; i) Textile and In excess of an amount equal to the aggregate of 3A
textile articles; duties of excise
(ii) 25 or 68 ii) Granite and leviable under section 3 of the Central Excise Act,
granite articles 1944 or under any other law for the time being in
force on like goods produced or manufactured in India
other than in an export oriented undertaking, if sold
in India.
4. Any All goods produced In excess of amount equal to 30% of the duty 4
Chapter or manufactured payableunder section 3 of the
wholly from the Central Excise Act, 1944.
raw materials Illustration-Assuming product X has the value Rs. 100
produced or under section 14 of the Customs Act,1962 and is
manufactured in chargeable to basic custom duty of 25% ad valorem,
India, other than special additional duty of 4% ad valorem and not
those referred to chargeable to additional duty. The computation of
________________________________________________________________________________________________________
(1) (2) (3) (4) (5)
________________________________________________________________________________________________________
in Sr. Nos. 5, 5A, duty required to be paid would be as follows:
6,7 and 7A of this
table. Basic Customs duty = Rs. 25/-
Value for the purpose of special additional duty if
leviable = Rs. 100/- + Rs. 25/- = Rs. 125/-
special additional duty if leviable= 4% of Rs. 125/-=
Rs. 5.00/-
Total duty payable but for this exemption= Rs. 25/-+
Rs. 5.00/-= Rs. 30.00/-
Thirty per cent of the aggregates of the duties of
customs= 30% of Rs.30.00/-= 9.00/-
Duty required to be paid in accordance with this
notification = Rs. 9.00/-
5. 5208 to All goods, of cotton In excess of amount equal to 4% of duty of excise 5
5212 not containing any specified in the First Schedule to the Central Excise
other textile material Tariff Act, 1985 (5 of 1986).
and not subjected to Explanation.- The value of the goods shall be
any process; determined in terms of section 4 of the Central Excise
Act.
5A. 5208 to All goods, not In excess of amount equal to 12.5% of duty of 5
5212 subjected to any excise specified in the First Schedule to the
process other then Central Excise Tariff Act,1985 (5 of 1986)
the goods specified Explanation.- The value of the goods shall be determined
against Sl . No.5. in terms of section 4 of the Central Excise Act.
6. 5407, 5408, All goods, not In excess of amount equal to 12.5% of duty of excise 5
5512, 5513, subjected to any specified in the First Schedule to the Central Excise
5514, 5515, process Tariff Act,1985( 5 of 1986).
5516 Explanation.- The value of the goods shall be
determined in terms of section 4 of the Central
Excise Act.
7. 3006 10 All goods, of cotton In excess of amount equal to 4% of duty of excise in 5

or 60 not containing any the First Schedule to the Central Excise Tariff Act,
other textile material 1985 (5 of 1986).
whether or not Explanation. - The value of the goods shall be deter-
processed mined in terms of section 4 of the Central Excise Act.
7A. 3006 10 All goods, of man In excess of amount equal to 12.5% of duty of excise 5
or 60 made fiber not specified in the First Schedule to the Central Excise
subjected to any Tariff Act,1985 ( 5 of 1986)
process Explanation.- The value of the goods shall be
________________________________________________________________________________________________________
(1) (2) (3) (4) (5)
________________________________________________________________________________________________________
determined in terms of section 4 of the Central Excise
Act.
8. 71 Plain Gold Jewellery In excess of 10% ad valorem. 6
9. 71 Studded Gold In excess of 5% ad valorem. 6

Jewellery
10. 71 Plain Silver In excess of 6% ad valorem. 6

Jewellery
11. Any Rags, trimmings In excess of Nil. 7

and tailor cuttings
arising in the course
of manufacture of
ready made garments
12. 05 Waste of fish or In excess of Nil.

crustaceans,
mollusks or other
aquatic invertebrates
13. 2306 90 17 Castor oil cakes, In excess of Nil. 8

and
2306 90 27
14. 2309 Guar meal In excess of Nil. 9
15. 5202 Cotton waste In excess of Nil. -

(including yarn
waste and garneted
stock)
16. 5307,5310, Yarn of jute and In excess of Nil. 10

57, 5801, goods of jute.
5802,
5806 or
6305
17. Any Bone meal. In excess of Nil. 10

Chapter
18. Any Rice husk and In excess of Nil. 10

Chapter shark, residue
________________________________________________________________________________________________________
(1) (2) (3) (4) (5)
________________________________________________________________________________________________________
of wheat, residue
of pulses; and
residue of any
other cereal.
19 Chapter 9 Tea waste, and In excess of Nil. 10

coffee waste.
20. Any Waste of Castor oil In excess of Nil. 10

Chapter seed, waste of
caster oil
derivatives; waste
of sesame seed;
and waste of any
other oil seed.
21. Any Waste from food In excess of Nil. 10

Chapter industries.
22. Any All goods In excess of Nil when cleared to a person holding
Chapter 11 an Advance License issued by the licensing
authority in terms of paragraph 4.1.3 of the Foreign
Trade Policy, read with relevant provisions of the
Hand book of Procedures, Volume-I
23. Any All goods In excess of amount equal to additional duty of 11

Chapter customs leviable under section 3 of the Customs
Tariff Act, 1975 (51 of 1975) on similar goods if
imported, when cleared to a person holding Duty
Free Replenishment Certificate in terms of
Paragraph 4.2 of the Foreign Trade Policy, read with
relevant provisions of the Handbook of Procedures,
Volume-I
_____________________________________________________________________________________________________________
ANNEXURE
_________________________________________________________________________________________________________
Sr. No. Conditions
_________________________________________________________________________________________________________
1. If the goods being cleared into the Domestic Tariff Area are not exempt by the State
Government from payment of sales tax or value added tax.
2. If,-
(i) the goods are cleared into Domestic Tariff Area in accordance with sub-paragraphs (a),
(d), (e) and (g) of Paragraph 6.8 of the Foreign Trade Policy;
(ii) exemption shall not be availed until Deputy Commissioner of Customs or Assistant
Commissioner of Customs or Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, is satisfied with the said goods
including Software, Rejects, Scrap, Waste or Remnants;
(a) being cleared in Domestic Tariff Area, other than scrap, waste or remnants are
similar to the goods which are exported or expected to be exported from the units
during specified period of such clearances in terms of Foreign Trade Policy;
(b) the total value of such goods being cleared under sub-paragraphs (a), (d), (e) and
(g) of Paragraph of the Foreign Trade Policy, into Domestic Tariff Area from the
unit does not exceed 50% of the Free on Board value of exports made during the
year (starting from 1st April of the year and ending with 31st March of next year) by
the said unit;
(c) the balance of the production of the goods which are similar to such goods under
clearance into Domestic Tariff Area, is exported out of India or disposed of in
Domestic Tariff Area in terms of Paragraph 6.9 of the Foreign Trade Policy;
(iii) clearance of goods into Domestic Tariff Area under sub-paragraphs (a), (d), (e) and
(g) of Paragraph 6.8 of the Foreign Trade Policy shall be allowed only when the unit
has achieved positive Net Foreign Exchange Earning; and
(iv) clearance of goods into Domestic Tariff Area under sub-paragraph (d) of Paragraph
6.8 of the Foreign Trade Policy in excess of 5% of free on board value of exports made
by the said unit during the year (starting from 1st April of the year and ending with 31st
March of the next year) shall be allowed only when the unit has achieved positive Net
Foreign Exchange Earning.
3. If,-
(i) the goods are produced or manufactured wholly from the raw materials produced or
manufactured in India;
(ii) the goods are cleared into Domestic Tariff Area in accordance with sub-paragraphs (a),
(d), (e) and (g) of Paragraph 6.8 of the Foreign Trade Policy; and
(iii) such goods, if manufactured and cleared by the unit other than export oriented
undertaking are not wholly exempt from duties of Excise or are not chargeable to NIL
rate of duty.
3A. If-
(i) the said goods are cleared into Domestic Tariff Area in accordance with sub-paragraphs
_________________________________________________________________________________________________________
Sr. No. Conditions
_________________________________________________________________________________________________________
(a), (d), (e), (g) and (k) of Paragraph 6.8 of the Foreign Trade Policy;
(ii) the said unit has achieved positive Net Foreign Exchange Earning;
(iii) the said goods are produced or manufactured by the unit wholly from the raw materials
produced or manufactured in India except the use of duty paid imported inputs upto 3%
of the FOB value of exports of the said unit in the preceding financial year;
(iv) the said unit exercises an option in terms of Para 6.8 (l) of the Foreign Trade Policy for
availing this exemption by informing in writing to the jurisdictional Deputy/Assistant
Commissioner of Customs or Central Excise:
Provided that-
(a) such option is exercised before effecting first clearances into Domestic Tariff Area
on or after 1st day of April in any financial year:
Provided that for the remaining period of the year 2008-09, such option
shall be exercised before effecting first clearances in Domestic Tariff Area
on or after 1st June, 2008;
(b) such option shall not be withdrawn during the remaining part of the financial year;
and
(c) once such option is exercised, the unit shall not be allowed to import or utilize duty
free inputs for any purpose; and
(v) the said goods, if manufactured and cleared by a unit other than an export oriented
undertaking are not wholly exempt from duties of Excise or are not chargeable to NIL
rate of duty.
4. If,-
(i) the goods are produced or manufactured wholly from the raw materials produced or
manufactured in India;
(ii) such goods are cleared in the Domestic Tariff Area in accordance with sub-paragraphs
(a), (d), (e) and (g) of Paragraph 6.8 of the Foreign Trade Policy; and
(iii) the goods, if manufactured and cleared by the unit other than export oriented undertaking
are wholly exempt from duties of Excise or are chargeable to NIL rate of duty.
5. If,-
(i) the goods are produced or manufactured wholly from the raw materials produced
or manufactured in India; and
(ii) the goods are cleared in the Domestic Tariff Area in accordance with sub-paragraphs
_________________________________________________________________________________________________________
Sr. No. Conditions
_________________________________________________________________________________________________________
(a) (d), (e) and (g) of paragraph 6.8 of the Foreign Trade Policy.
6. If the goods are cleared into Domestic Tariff Area in accordance with Paragraph 6.8 ( c) of
the Export and Import Policy.
7. If the percentage of waste material in the form of rags, trimmings and tailor cutting does not
exceed the percentage fixed in this regard by the Board of Approvals for export oriented
undertakings or as the case may be, by the Development Commissioner.
8. If the goods are manufactured from indigenous castor oil seeds on indigenous plant and
machinery.
9. If the goods are manufactured wholly from indigenous guar seeds.
10. If the goods are manufactured wholly from indigenous raw materials.
11. If,-
(i) the Advance License Holder/Duty Free Replenishment Certificate holder fulfills
all the procedural requirements of Customs which are required to be fulfilled if the goods
are imported against such Advance License or Duty Free Replenishment Certificate except
the requirement of specific port of import ; and
(ii) the quantity and the value of each of the items are debited by the Deputy
Commissioner or Assistant Commissioner of Customs or Central Excise as the case may
be, in the said Advance License or Duty Free Replenishment Certificate and legible
endorsement made by the Deputy Commissioner or Assistant Commissioner of
Customs or Central Excise as the case may be, on the said Advance License or Duty Free
Replenishment Certificate to that effect.
2. The notifications of the Government of India in the erstwhile Ministry of Finance, Department of
Revenue vide Nos. 103/93-Central Excise, dated 27th December, 1993 (G.S.R. 783 (E), dated the 27th
December, 1993, 2/95-Central Excise, dated the 4th January, 1995 (G.S.R 9(E), dated the 4th January, 1995)
, 6/97-Central Excise, dated 1st March, 1997 (G.S.R. 112 (E), dated the 1st March, 1997), 8/97-Central Excise,
dated the 1st March, 1997 (G.S.R. 114(E), dated the 1st March, 1997), 20/97-Central Excise, dated the 11th
April, 1997 ( G.S.R 219 (E), dated the 11th April, 1997), 13/98-Central Excise, dated the 2nd June, 1998
(G.S.R 308 (E), dated the 2nd June, 1998), 28/2001-Central Excise, dated the 16th May, 2001 (G.S.R. 359 (E),
dated the 16th May, 2001), and 20/2002-Central Excise, dated 1st March, 2002 (G.S.R. 141(E), dated the 1st
March, 2002) are hereby rescinded.
Explanation I - For the purposes of this notification,-
(i) Omitted.
(ii) Foreign Trade Policy' means Foreign Trade Policy, 2015-2020 notified by the Government
of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification No. 01/2015-2020 dated
the 1st April, 2015
(iii) export oriented undertaking has the same meaning as assigned to hundred percent. export
oriented undertaking in clause (ii) to the Explanation of sub-section (1) of section 3 of the
Central Excise Act, 1944 ( 1 of 1944);
(iv) Electronic Hardware Technology Park unit means a unit established under and in accordance
with the Electronic Hardware Technology Park (EHTP) Scheme published by the Government
of India in the Ministry of Commerce vide notification No. 5(RE- 95) 92-97, dated 30th of
April, 1995 and approved by an Inter Ministerial Standing Committee appointed by the
Government of India in the Ministry of Industry (Department of Industrial Development)
vide notification No. S.O.117 (E), dated the 22nd February, 1993;
(v) Handbook of Procedures means Handbook of Procedures notified by the Government of
India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary,
Part-I, Section 1, vide Public Notice No. 01/2015-2020, dated the 1st April, 2015;
(vi) Software Technology Park unit means a unit established under and in accordance with
Software Technology Parks (STP) Scheme published by the Government of India in the
Ministry of Commerce vide notification No. 4/(RE-95)/92-95, dated 30th April, 1995 and
approved by an Inter Ministerial Standing Committee appointed by the Government of
India in the Ministry of Industry (Department of Industrial Development) vide notification
No. S.O. 117(E) dated the 22nd February, 1993;
(vii) Domestic Tariff Area means India except special economic zones and export oriented
undertaking, Software Technology Park units and Electronic Hardware Technology Park
units.
Explanation II. - For the purposes of this notification, following supplies shall be treated as imported goods:
(i) goods received from any export oriented undertaking or Software Technology Park unit or Electronic
Hardware Technology Park unit, as the case may be;
(ii) goods received from Domestic Tariff Area under benefits of deemed exports under
Paragraph 8.3 (a) and (b) of the Foreign Trade Policy.
Exemption to goods produced or manufactured in EOU

[Notfn. No. 24/2003-CE., dt. 31.3.2003]
In exercise of the power conferred by sub-section (1) of section 5A of Central Excise Act, 1944, (1
of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 ( 58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise
(Textiles and Textile Articles ) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby,-
(a) exempts all excisable goods produced or manufactured in an export oriented undertaking from whole
of duty of excise leviable thereon under section 3 of Central Excise Act, 1944 ( 1 of 1944) and additional
duty of excise leviable thereon under section 3 of Additional Duty of Excise (Goods of Special Importance)
Act, 1957 (58 of 1957) and additional duty of excise leviable thereon under the section 3 of Additional
duty of Excise (Textiles and Textile Articles)Act, 1978 (40 of 1978):
Provided that the exemption contained in this notification in respect of duty of excise leviable under
section 3 of said Central Excise Act shall not apply to such goods if brought to any other place in
India;
(b) rescinds the notification Nos. 125/84- Central Excise, dated the 26th May 1984 (G.S.R. 403(E),
dated the 26th May, 1984), 127/84 Central Excise dated the 26th May 1984 ( G.S.R. 405(E), dated the
26th May, 1984) and 55/91-Central Excise, dated the 25th July, 91 (G.S.R. 389 (E), dated the 25th July,
1991).
Exemption to excisable goods for use in manufacture of jewellery in a 100% EOU located in Special
Export Oriented Complex at Jhandewalan, New Delhi.
[Notfn No. 147/89-CE., dt. 19.5.1989 as amended by Notfn. Nos. 96/95 and 21/97].
In exercise of powers conferred by sub-section (1) of section 5A of the Central Excises and Salt
Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts excisable capital goods, components, raw materials,
packaging materials, consumables and spares (hereinafter referred to as the said goods), when brought for
the purposes of use in the manufacture of jewellery for export out of India by a hundred per cent export-
oriented undertaking in the Special Export Oriented Complex for the manufacture of jewellery at
Jhandewalan, New Delhi (hereinafter referred to as the said Complex), from the whole of -
(i) the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944
(1 of 1944); and
(ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957),
subject to the following conditions, namely:-
(a) the hundred per cent export oriented undertaking has been approved as a hundred per cent
export oriented undertaking for the manufacture of jewellery in the said Complex by the
Board of Approval;
(b) the said goods required by such undertaking for the manufacture of jewellery are brought
directly to the factory of manufacture of the undertaking in the said Complex and are used
in the manufacture of such jewellery solely meant for export out of India;
(c) such undertaking exports out of India all the jewellery manufactured in the said Complex
for the period stipulated by the Board of Approval or such extended period as may be
specified by the said Board;
(d) the jewellery, including the waste, refuse and rejects thereof, manufactured by the hundred
per cent. export oriented undertaking in the said Complex are not brought to any other
place in India for whatever purpose;
Provided that the plain gold or silver jewellery upto 10% of the value of export of
the said jewellery during the preceding financial year by the unit may be allowed clearance
into the Domestic Tariff Area by the Development Commissioner in consultation with the
Commissioner of Customs if the receipient furnishes a freely transferable Special Import
Licence for clearance of such items from the hundred per cent export oriented undertaking
and agrees to pay the appropriate duty of excise leviable on such clearance from his Exchange
Earners Foreign Currency (EEFC) account in free foreign exchange;
(e) on expiry of the period referred to in condition (c) above, such undertaking shall pay the said
duty of excise and the additional duty of excise on the said goods which are unused and
the jewellery manufactured from the said goods, at the rate in force at the time of clearance;
(f) the loss of gold in the said manufacturing process, or other operations not exceeding 3% in
the case of studded jewellery, and 2% in the case of handicrafted or machine made plain
jewellery, may be allowed by the Assistant Commissioner of Customs, subject to the
fulfilment of such conditions as the Commissioner of Customs may think fit to specify; and
in case of findings and mountings and the like, the loss allowed shall be determined on the
basis of the weight of the gold content of each findings, mountings and the like exported out
of India;
(g) the export of jewellery shall be allowed only by air-freight through the Customs Airport at
Delhi;
(h) the movement of the goods for the manufacture of jewellery for export shall be regulated
under and in accordance with the procedure set out in the Appendix to this Notification.
(i) the Assistant Commissioner of Customs, may subject to such conditions and limitations as
may be imposed by him and subject to the provisions of the Export-Import Policy, permit the
clearance of dead-stock or broken stones into the Domestic Tariff Area, upto 5% of the value
of import or indigenous stones on payment of the appropriate duty of excise leviable thereon
and
Explanation: For the purposes of this notification,-
(a) Board of Approval means the Board referred to in clause (ii) of Explanation 2 to sub-
section (1) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944);
(b) hundred per cent export-oriented undertaking shall have the same meaning as in clause
(ii) of Explanation 2 to sub-section (1) of section 3 of the Central Excises and Salt Act, 1944
(1 of 1944);
(c) Special Export Oriented Complex for the manufacture of jewellery at Jhandewalan, New
Delhi shall comprise of Blocks F and G of the Jhandewalan Flatted Factory Complex, New
Delhi.
(d) 'dead stock' means goods which have not been exported for two years after their manufacture
in a unit in the hundred percent export oriented undertaking.
THE APPENDIX
Procedure for regulation of the movement of the goods for

manufacture of jewellery for export
(a) Application for obtaining the goods free of duty. Any person intending to obtain the goods free of duty
for use by him in his 100% export-oriented undertaking shall make an application in writing to the
Assistant Commissioner of Central Excise or Deputy Commissioner of C. Excise in proper form to
be prescribed by the Commissioner of Central Excise stating therein the annual quantity of the goods
required and the purpose for and the manner in which such goods are intended to be used and declaring
that the goods shall be used for such purpose and in such manner only. The Assistant Commissioner
or Deputy Commissioner of C. Excise may grant the application after causing such enquiries to be
made as he may deem fit and the applicant shall then enter into a bond in the form given at Annexure
A below with such surety or sufficient security, in such amount and under such conditions as the
Assistant Commissioner of Central Excise or Deputy Commissioner of C. Excise approves. The
Assistant Commissioner of Central Excise or Deputy Commissioner of C. Excise may, however,
allow the annual quantity of the goods to be brought as furnished by the manufacturer to be extended
when a request to that effect is made. The concession shall expire on the 31st December every year,
but may be renewed if the Assistant Commissioner of Central Excise or Deputy Commissioner of C.
Excise sees no reason to the contrary:
Provided that, in the event of death, insolvency or insufficiency of the surety, or where the
amount of the bond is inadequate, the Assistant Commissioner of Central Excise or Deputy
Commissioner of C. Excise in his discretion, may demand a fresh bond, and may, if the security
furnished for a bond is not adequate, demand additional security.
After the grant of the application and execution of bond by the applicant, the Central Excise
Officer-in-charge of the 100% Export-oriented undertaking shall issue a certificate, in the form
given in Annexure B below certifying that -
(i) the said undertaking has executed a bond in the form given in Annexure A below with the
Assistant Commissioner of Central Excise or Deputy Commissioner of C. Excise showing
the number and particulars of the bond; and
(ii) the specimen signature of the agent of the said undertaking furnished on the body of the
certificate is genuine and he would attest it. The certificate shall be sent by the said officer-
in-charge under registered post (acknowledgement due) to the factory from which the goods
are to be obtained. A copy of the certificate shall also be sent by the said undertaking to
the Superintendent-in-charge of the range of the factory from where the goods are to be
eceived.
(b) Removal of goods to 100% Export-oriented undertaking. On receipt of the aforesaid certificate
the factory (consignor) from where the goods have to be removed shall prepare an application in
the form given in Annexure C below in quadruplicate for removal of non-duty paid goods from
one warehouse to another mentioning clearly the number and date of the bond in Annexure A below
as per the certificate issued by the Central Excise Officer in charge of the 100% Export oriented
undertaking. Removal application in Annexure C below must be serially numbered. The serial No.
should be according to the financial year. The serial No. must be noted on all the copies. Whenever
any removal application has to be cited in the course of correspondence, the name of the factory,
the Serial No. and date of Annexure C below should always be quoted as reference. The Consignor
shall however intimate to the Central Excise Officer-in-charge of the 100% Export-oriented gem and
jewellery unit undertaking about the removal of goods at least 12 hours before such removal is
expected to take place.
(c) Marking of the Packages.- Packages to be marked and address to be noted in the application.
The factory of removals (consignor) must -
(i) ensure that packages bear proper marking and number.

(ii) ensure that all copies of Annexure C below are prominently marked intended for use in
the undertaking approved for manufacturing 100% Export-oriented gem & jewellery.
(iii) give the full address of the factory of removal as well as of the Superintendent-in-charge of
the range under which the factory falls and the Commissionerate to which it is attached.
Whenever any of these addresses is used for despatching purposes, care must be taken by
the despatching factory to see that the full address of the Superintendent-in-charge of the range
including the name of the district is properly reproduced.
(d) Preparation of Gate Pass.- The consignor shall also prepare a gate pass in Form G.P. 2 in Appendix
I (Central Excise Series No. 65 AA) to the Central Excise Rules, 1944, in respect of the goods
proposed to be removed from his factory and will thereafter clear the goods on his own without any
verification by any Central Excise Officer.
(e) Disposal of documents in Annexure C and Gate Pass.- The consignor shall send the original
and triplicate copy of Annexure C below and original copy of the gate pass alongwith the
consignments to the consignee. The duplicate copy of Annexure C below will be sent by the
consignor to the Assistant Commissioner of Central Excise or Deputy Commissioner of C. Excise
in-charge of the 100% Export oriented undertaking. The quadruplicate copy of Annexure C below
along with a copy of the gate pass will be sent by the consignor to the officer in-charge of his
factory within 24 hours of the removal of the consignment in question. The said officer-in-charge
shall maintain an account of all such removals in Annexure D.
(f) Action at destination.- On receipt of the duplicate copy by the Assistant Commissioner of Central
Excise, or Deputy Commissioner of C. Excise it must immediately be entered in the Record of
Receipts in Bond given in Annexure E below and forwarded the same day to the Central Excise
Officer-in-charge of the 100% Export-oriented undertaking. The entries in this record should be
verified against relative entries of the Record of Raw Materials prescribed by the Commissioner.
(g) Responsibility for further accounting.- After delivery of the goods from a manufacturer, proper
accounting of these goods shall be the responsibility of the Central Excise Officer-in-charge of
the 100% Export-oriented undertaking.
(h)(i) Examination of the consignment on receipt.- The consignee must give intimation of the arrival
of the consignment at his premises to the Central Excise Officer-in-charge of the 100% Export-
oriented undertaking without any delay and should store the same separately and intact, pending
examination and check by the said officer after taking account of the goods, will identify them
with the marks and numbers, and weigh the consignment in full. Thereafter, he shall complete the
re-warehousing certificate on the duplicate copy received from the Central Excise Superintendent
in-charge of the factory at destination and original and triplicate copy of the applications
presented by the consignee, return duplicate to the Central Excise Officer-in-charge of the factory
of removal direct and triplicate to the consignee for despatch to the consignor after noting thereon
the deficiency or excess, if any.
(2) Duty on shortages or losses in transit.- Since the bond in Annexure A below would have been
executed by the consignee, duty on shortages will be demanded from him after condoning the
permissible losses in transit. For each commodity a separate schedule of losses will be formulated
and issued by the Commissioner of Central Excise.
(i) Re-entry.- If the duplicate application is received by the Central Excise Officer-in-charge of the
100% Export oriented undertaking before the arrival of the goods is reported to him by the
consignee, he must keep it pending securely and systematically file in file marked Pending
duplicate in Annexure B application and record the particulars of the consignment in his Record
of Receipts in bond prescribed as in Annexure E below and no sooner the consignment is received,
he will follow the procedure prescribed in paragraph (h) above.
(j) Duty leviable on excisable goods not duly accounted for as having been utilised in the
manufacture of goods for export, etc.- If any excisable goods obtained under the procedure
are not duly accounted for as having been utilised in connection with the manufacture of articles of
export or are not shown to the satisfaction of the Central Excise Officer-in-charge of 100% Export
oriented undertaking to have been lost or destroyed by natural causes or by unavoidable accidents
during storage or handling in the approved premises within the permissible limits prescribed by
the Commissioner of Central Excise, the applicant shall, on demand by the said Central Excise
Officer, immediately pay the duty leviable on such goods. The concession may at any time be
withdrawn by the Commissioner of Central Excise, the applicant shall, on demand by the said
Central Excise Officer, immediately pay the duty leviable on such goods. The concession may at
any time be withdrawn by the Commissioner of Central Excise if a breach of the procedure is
committed by the applicant, his agent or any person employed by him. In the event of such a breach
the Commissioner of Central Excise may also order the forfeiture of the security deposited under
paragraph (a) above and may also confiscate the goods and all articles manufactured from such goods
in store in the premises of 100% Export-oriented undertaking.
(k) Despatch of duplicates by registered post acknowledgement due. Despatch of duplicate

application in Annexure B referred to in paragraph (a) above must always be made by registered
post acknowledgement due, and the postal receipt acknowledgement must be systematically filed by
the consignor and presented for inspection to the Central Excise Officer-in-charge of the factory
whenever required.
(l) Demand of duty on goods not reaching destination.- Under sub-rule (1) of rule 156B of Central
Excise Rules, 1944, if the certificate of receipt of consignment of the goods despatched to the
consignee (as per paragraph (h)(1) is not received back by the consignor within 90 days of the removal
of the goods or within such extended period as may be allowed by the Commissioner of Central
Excise, it is the responsibility of the consignor to himself pay the duty leviable on the consignment
by a debit entry in his account current. However, a provision has been made that in such cases where
the consignor produces proof of re-warehousing to the satisfaction of the Central Excise Officer in-
charge of the factory after payment of duty in the manner indicated above, he will be eligible for grant
of refund on the duty so paid by making an application.
The Central Excise Officer-in-charge of the factory may also demand duty on a consignment the
certificate in respect of which has not been received within the stipulated period. In such cases if the
consignor has already paid the duty leviable on the consignment by a debit entry in his account-
current, he may intimate the officer-in charge of the 100% Export-oriented undertaking about the
particulars of such deposit in reply to this notice of demand.
(m) Action by the officer-in-charge of the factory of removal in case of non-receipt of the
warehousing certificates.- If the duplicate copy of Annexure B below is not returned to the officer-
in-charge of the factory of removal within a month of the removal of consignment, reminders must
be issued regularly at fortnightly intervals to the Central Excise Officer-in-charge of the 100%
Export-oriented undertaking. If, despite such reminders the duplicate application is not received
within two months of the date of removal of the consignment, the matter should be reported to the
Assistant Commissioner of Central Excise or Deputy Commissioner of C. Excise in whose charge
the consignor operates, who will either secure a satisfactory proof of the consignment having been
duly received by the consignee or ensure that the duty properly due on the goods not so received at
destination is recovered as per paragraph (1) above.
(n) Verification of the use of non-duty paid goods.- On receipt by the consignee, the goods shall
be utilised in the manufacture of articles intended (solely) for export. It shall be the responsibility
of the Central Excise Officer-in-charge of the 100% Export-oriented undertaking to ensure that all
the goods have been fully utilised for manufacture of articles intended for export or are otherwise
accounted for to the satisfaction of the Assistant Commissioner, Central Excise in-charge of the
100% Export-oriented undertaking.
ANNEXURE -A
General bond (with surety(ies)/security) for obtaining provisional assessment of goods to Excise
duty under rule 9-B, removal from time to time for export to a foreign country of excisable goods without
payment of duty, for due accounting and disposal of excisable goods obtained without payment of the whole
or part of the duty for use in special industrial purposes.*
(Rules 9-B, 13,14 and 192)
I/We...................................of ............................(hereinafter called the obligor(s)) and
..................... of ............... (hereinafter called the surety(ies)) am/are held firmly bound to the President
of India (hereinafter called the President) in the sum of .............................. rupees to be paid to the
President of India for which payment will and truly to be made. I/We jointly and severally bind myself/
ourselves and my/our respective heirs, executors, administrators, and legal representatives/successors
and assigns by these presents;
Dated this ................ day of .........................
B.1 WHEREAS the above bounden obligor has been permitted to remove from time to time the
excisable goods from his warehouse licensed factory at ..................... for export to foreign countries
without payment of duty.
B.8 WHEREAS the above bounden obligor having been permitted by the Commissioner of Central
Excise at .................. (hereinafter called the Commissioner) to purchase from time to time such
quantities of ..................... as may be required, not exceeding ....................... per year for use in his
factory at ............................. for the manufacture of the commodity(ies) and in the manner, specified
in his application No........................... dated .................... without payment of the whole or part of
the duty.
B.10 and B.13 WHEREAS final assessment of excise duty of ................. (hereinafter called the
goods) manufactured cured/warehoused by the above bounden obligor from time to
time could not be made for want of full information as regards value/description/quality
or of proof therefor or for the non-completion of the chemical or other tests in respect
thereof or otherwise and whereas the obligor desires that the Government should make
provisional assessment as per provisions contained in rule 9B of the Central Excise
Rules, 1944.
For Security AND WHEREAS the Commissioner has required the obligor to deposit as security
for the amount of this bound, the sum of ..................... rupees in cash (the securities
as hereinafter mentioned of a total value of ................ rupees endorsed in favour of
the President and accepted on his behalf by the Commissioner, Deputy Commissioner,
Assistant Commissioner, Superintendent of Central Excises namely ..............) and
whereas the obligor has furnished such guarantee by depositing with the Commissioner
the cash/securities as aforementioned.
The condition of this bond is that if the obligor and his representatives shall observe
all the provisions of the Central Excise Rules, 1944, and all such amendments thereto,
as may be issued from time to time to be observed in respect of -
B.10 and B.13 (i) provisional assessment of goods to excise duty under rule 9-B.
B.1 (ii) export of excisable goods to a foreign country.
B.8 (iii) use of excisable goods for special industrial purposes without payment of the whole
or part of the duty.
B.1 & B-8 AND if the relevant and specific goods are duly exported to destination within such time
as the Commissioner directs and/or all the dues whether excise duty or other lawful
charges, which shall be demandable on the goods obtained by the obligor without
payment of the whole or part of the duty and transported from the place of procurement
to the premises of the obligor(s) for use in the special industrial purpose as shown by the
records of the proper officer be duly paid into the treasury to the account of the
Commissioner within ten days of the demands thereof being made by the proper officer;
and/or full information as regards value description/quality or of the proof thereof in
respect of goods which were assessed on provisional basis under rule 9-B are furnished
within such period as may be fixed by the proper officer and if all dues, whether excise
duty or other lawful charges, which shall be demandable in respect of such goods on
the basis of value, description or quality as ascertained after final assessment by the
proper officer be duly paid into the treasury to the account of the Commissioner within
ten days of the date of demand thereof being made in writing by such officer.
For Surety Bond only
THIS OBLIGATION SHALL BE VOID OTHERWISE and on breach or failure in the performance
of any part of this condition and same shall be in full force and virtue.
Provided always that the liability of the Surety hereunder shall not be impaired or discharged by
reason of any time being granted or any forbearance, act or omission of the Government (whether with
or without the knowledge or the consent of the surety) in respect of or in relation to the obligation and
condition to be performed or discharged by the obligor(s) nor shall it be necessary to sue the obligor(s)
before suing the surety for amounts due hereunder,
AND the President shall, at his option, be competent to make good all the loss and damages from the
amount of the security deposit or by endorsing his rights under the above written bond or both;
For Security Bond only
I/We further declare that this bond is given under the orders of the Central Government in the
performance of an act in which the public are interested.
In these presents the words imposing singular only shall also include the plural and vice versa where
the context so requires.
IN WITNESS THEREOF these presents have been signed the day hereinbefore written by the
obligor(s) and the surety(ies).
Place Signature of Obligor

Date
Witness Address Occupation

1. ______________________ ______________________ ____________________
______________________ ______________________ ____________________
2. ______________________ ______________________ ____________________
______________________ ______________________ ____________________
Signature of Surety
Witness Address Occupation

1. ______________________ ______________________ ____________________
______________________ ______________________ ____________________
2. ______________________ ______________________ ____________________
______________________ ______________________ ____________________
Signature and date

Name .............
Designation ........
_____________________________________________________________________________________________
ACCEPTED for and on behalf of the President of India.
Signature and date

Name ............
Designation .....
*Delete the words clauses wherever not applicable
For Security Bond only.
ANNEXURE - B
No............ Date ............

FORM C.T. 3
CERTIFICATE FOR REMOVAL OF EXCISABLE GOODS UNDER BOND
This is to certify that:
(1) Mr./Messrs ........................ (Name and address) is/are bonafide licensee holding licence No...........
valid upto ..................
(2) That he/they has/have executed a bond in Form B-16 (General Surety)/(General Security).
No..............date..........for Rs.................. with the Asstt. Commissioner of Central Excise .................

and as such may be permitted to remove ................ (Qty) of ..... (excisable goods) from the unit at ...................
to their undertaking .................... at .........................
(3) That the specimen signature of his/their authorised agent namely Shri .......................... are
furnished herebelow duly attested;
Specimen Signatures Sd/- Central Excise

of owner or his Attested Officer-in-charge
authorised agent of the 100% E.O.U.
Oriented Undertaking Oriented undertaking
ANNEXURE - C
FORM A.R. 3-A
Range......... Original
Duplicate
Triplicate
Application for removal of excisable goods from a factory in India to hundred per cent export oriented
undertaking.
I/We holder(s) of Central Excise Licence No.......................... in Form ....................... apply for
leave to remove the undermentioned goods from the factory at ................. to the 100% Export-oriented
undertaking of Mr./Messrs ...............
__________________________________________________________________________________________________
Number and Date Description of goods No. and description
Gross weight of
of entry in RG 1 of packages packages
register
_______________________________________________________________________________________________________________
(1) (2) (3) (4)
__________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
Marks and number Quantity of Value Duty Manner of Remarks
of packages goods Rate Amount transport
___________________________________________________________________________________________________________________
(5) (6) (7) (8) (9) (10) (11)
____________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
(1) To be entered by the consignor/owner or his authorised agent in words and figures.
(2) The aforesaid Mr./Messrs ................... has/have executed a bond at destination; in Form B-16 Gen.
Surety/Security bearing No....................dated............... for rupees ................
Delete the entries not applicable.
A certificate from the Central Excise Officer of Central Excise ........ in Form C.T. 3 is attached.
(3) I/We hereby declare the above particulars to be true.

Place Signature of Consignor(s)

Owner(s) or his/their
Date authorised agent.
(1) Certificate of Central Excise Officer at factory of removal.
To
The Officer of Central Excise,
In-charge of the 100% Export Oriented Undertaking.
I hereby certify that the consignment conforms in all respects to the description given above and
I have permitted removal under Transport permit in Form G.S. No.........
Dated ....................
Place
Date
(2) Certificate of Officer-in-charge of the 100% Export Oriented Undertaking Central Excise Officer
I/C of factory of removal.
I hereby certify that the consignment arrived at and that the goods conform in all respect to the
description given above/overleaf/except for the following discrepancies and that they have been entered
under Entry No................. dated ................... of the Raw Materials Account Register prescribed by the
Commissioner of Central Excise.
Place
Date
Officer-in-charge 100%
Export Oriented
Undertaking.
ANNEXURE - D
Range Officer Record of Removals in Bond
____________________________________________________________________________________________________________
Sl. AR3 No. Name, address GOODS DESTINATION
No. & DATE & L.4 of the Description Net Quantity Name, address and L.4 No. of
Unit of Removal despatched the Undertaking
_______________________________________________________________________________________________________________
(1) (2) (3) (4) (5) (6)
________________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________
DUPLICATE A.R. 3
_____________________________________________________________________________________________________________________
No. and date of Date of Despatch Date of reminders Date of Date of despatch
B-16 bond and to A.C.C.E. and issued for return return of to A.C. of Cen.
by whom executed destination duplicate Ex. of origin for
(consignor or record
consignee)
____________________________________________________________________________________________________________________________
(7) (8) (9) (10) (11)
________________________________________________________________________________________________________
________________________________________________________________________________________________________
_________________________________________________________________________________________________________________
Whether triplicate Date of Gain (Plus) or loss Action taken on Remarks
A.R. 3A received by Receipt (Minus) in transit loss, if bond taken
consignor from Total Percentage from consignor.
consignee Yes/No.
__________________________________________________________________________________________________________
(12) (13) (14) (15) (16) (17)
______________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________
ANNEXURE-E
Record of Receipts in Bond
___________________________________________________________________________________________________________
S.No. No. and date of Description of goods Rate of duty
A.R. 3A Gate Pass
________________________________________________________________________________________________________
(1) (2) (3) (4)
_________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________
No. of packages Net quantity Name, L.4 No. Duplicate A.R. 3A
and address of Date of receipt Date of return
consignor
_____________________________________________________________________________________________________________________
(5) (6) (7) (8) (9)

_________________________________________________________________________________________________________
_________________________________________________________________________________________________________________
Gain (Plus) or loss (Minus) in transit Action taken on loss if bond Remarks
Total Percentage of Col.6 taken from consignee
_________________________________________________________________________________________________________________
(10) (11) (12) (13)
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________
Exemption to specified excisable goods when received for carrying out repairs, reconditioning or
reengineering of articles and exported :
[Notifn. No. 138/94-CE., dt. 10.11.1994 as amended by Notfn. Nos. 26/95 (NT) and 35/01]
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise and Salt
Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts excisable goods specified in the Table hereto annexed (hereinafter
referred to as the said goods) when received for carrying out repairs, reconditioning or reengineering of
articles into an undertaking from the whole of -
(i) the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944
(1 of 1944); and
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957),
Subject to the following conditions, namely:-
(a) the repair, reconditioning or reengineering, as the case may be, is undertaken in accordance
with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and
(b) the articles repaired, reconditioned or reengineered, as the case may be, are exported and are
not removed outside the Unit to the domestic area;
(c) the manufacturer of the said goods follows the procedure contained in the procedure
specified under rule 20 of the Central Excise (No.2) Rules, 2001
(d) the undertaking follows the procedure contained in the Central Excise (Removal of goods
at concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 with the
modification that a certificate in form C.T. 3 as specified in Annexure to this notification shall
be used by the Central Excise Officer in charge of the undertaking in place of a certificte in
form C.T. 2 prescribed under the said rules.
THE TABLE
1. Captial goods and spares thereof.

2. Material handling equipments, namely, fork lifts, over-head cranes, mobile cranes, crawler cranes,
hoists and stackers and spares thereof.
3. Captive power generating sets and their spares, fuel, lubricants and other consumables for such
generating sets.
4. Office equipments, spares and consumables thereof.
5. Raw materials.
6. Components.
7. Consumables.
8. Packaging materials.
9. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof.
ANNEXURE
No................................ Date ......................................
FORM C.T. 3
Certificate for removal of excisable goods under bond
This is to certify that :
(1) Mr./Messrs ............................................................. (Name and address) is/are bona fide licensee
holding licence No.................................................................... Valid upto .............................
(2) That he/they has/have executed a bond in Form B-16 (General Surety/General Security).
No.......................... date................................... for Rs.................................. with the Assistant

Commissioner of Central Excise ................................... and as such may be permitted to remove
......................................... (quantity) of .................................... (excisable goods) from the unit at
........................................... to their undertaking ........................... at ..........................................
(3) That the specimen signatures of his/their authorised agent namely Shri ................................... are
furnished herebelow duly attested;
Specimen Signatures of the Sd.- Central Excise Officer-in-charge of the

owner or his authorised agent attested 100% Export-oriented Undertaking
____________________________________________________________________________________________________________
Exemption to all excisable goods sent as exhibits in any international trade fair or exhibition or sent
abroad for demonstration or carrying out tests or trials:
Notifn. 263/79-CE., dt. 22.9.1979 as amended by Notfn. Nos. 213/87 and 35/01]
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the
Central Government hereby exempts all excisable goods sent abroad as exhibits in any International Trade Fair
or Exhibition, or sent abroad for the purposes of demonstration or for carrying out tests or for trials from the
whole of the duty of excise leviable thereon subject to the condition that the procedure prescribed under Rule
19 of the Central Excise No.2 Rules, 2001 is followed in respect of such goods.
III. EXEMPTION NOTIFICATIONS RELATING TO GOODS MANUFACTURED IN

SPECIFIED AREAS.
Exemption to specified goods manufactured by Units located in specified areas of North Eastern States
equal to duty of excise and additional duty of excise paid in cash.
[Notifn. 32/99-CE., dt. 8.7.1999 as amended by Notfn. Nos. 45/99, 1/00, 14/00, 23/00, 42/00, 44/00, 53/00,
1/01, 6/01,14/01,19/01, 35/01, 38/01,51/01, 5/02, 48/02, 61/02, 2/03, 32/03, 65/03, 21/07, 17/08, 31/08,
49/08, 6/16].
[NOTE : For now applicability of this Notification to cigarettes and pan masala containing tobacco with
retrospective effect please see section 146(i) of the Finance Act, 2003].
Importance) Act, 1957 (58 of 1957) and sub-section (3) of Section 3 of the Additional Duties of Excise (Textile
and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than -
(i) the following goods, namely-
(a) Pan masala falling under Chapter 21 of the said First Schedule;
(b) goods falling under Chapter 24 of the said First Schedule;
(c) Plastic carry bags of less than 20 microns as specified by the Ministry
of Environment and Forests Notification No. S.O.705 (E) dated the
2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003
manufactured by a unit; and
(ii) goods manufactured by
(a) Numaligarh Refineries Limited (NRL) or;
(b) Bongaigaon Refinery and Petrochemicals Limited (BRPL) or;
(c) Indian Oil Corporation, Guwahati or;
(d) Assam Oil Division, Indian Oil Corporation, Digboi,

Provided that the exemption contained in this notification shall not be applicable to pan masala
falling under Chapter 21 of the said First Schedule; goods falling under Chapter 24 of the said First Schedule;
and plastic carry bags of less than 20 microns as specified by the Ministry of Environment and Forests
Notification No. S.O.705 (E), dated the 2nd of September, 1999 and S.O. 698(E) dated the 17th of June, 2003.
and cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre
or Export Promotion Industrial Park or Industrial Estates or Industrial Area or Commercial Estate
or Scheme Area as the case may be, specified in Annexure appended to this notification, from so much of
the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said
Acts as is equivalent to the duty payable on value addition undertaken in the manufacture of the
said goods by the said unit
2A The duty payable on value addition shall be equivalent to the amount calculated as a percentage of
the total duty payable on the said excisable goods of the description specified in column (3) of the Table
below (hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as
are given in the corresponding entry in column (2) of the said Table when manufactured starting from inputs
specified in the corresponding entry in column (5) of the said Table in the same factory at the rates specified
in the corresponding entry in column (4) of the said Table:
TABLE
___________________________________________________________________________________________________
S.No. Chapter of Description of goods Rate Description of inputs
the first, for manufacture of
schedule goods in column (3)
(1) (2) (3) (4) (5)
1. 29 All goods 29 Any goods
7. 40 Tyres, tubes and flaps 41 Any goods
8. 72 or 73 All goods 39 Any goods,other
than iron ore
11. 85 Electric motors and 31 Any goods
generators, electric
generating sets and
parts thereof
12. 25 Cement 75 Limestone and gypsum
12A 25 Cement clinker 75 Lime stone
13. 17 or 35 Modified starch or glucose 75 Maize, maize starch or
tapioca starch
14. 18 Cocoa butter or powder 75 Cocoa beans
15. 72 or 73 Iron and steel products 75 Iron ore
15A 29 or 38 Fatty acids or Glycerine 75 Crude palm kernel,
coconut, mustard or
rapeseed oil
15B 72 Ferro alloys, namely, 75 Chrome ore or
ferro chrome, ferro manganese ore
manganese or silico
manganese
16. Any chapter Goods other than those 36 Any goods
mentioned above in
S.Nos.1 to 15
Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer
on the said goods, other than the amount paid by utilization of CENVAT credit during the month, the duty
payable on value addition, shall be deemed to be equal to the duty so paid other than by CENVAT credit.
2B In cases where all the goods produced by a manufacturer are eligible for exemption under this
notification, the exemption contained in this notification shall be subject to the condition that the manufacturer
first utilizes whole of the CENVAT credit available to him on the last day of the month under consideration
for payment of duty on goods cleared during such month and pays only the balance amount in cash.
2C The exemption contained in this notification shall be given effect to in the following manner, namely:-
(a) the manufacturer shall submit a statement of the total duty paid and that paid by utilization of
CENVAT credit, on each category of goods specified in the said Table and cleared under this notification, to
the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may
be, by the 7th of the next month in which the duty has been paid;
(b) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise,
as the case may be, after such verification as may be deemed necessary, shall refund the duty payable on
value addition, computed in the manner as specified in paragraph 2A above to the manufacturer by the 15th
of the month following the one in which the statement as at clause (a) above has been submitted.
2D Notwithstanding anything contained in sub-paragraph 2C ,-
(a) the manufacturer at his own option, may take credit of the amount calculated in the manner
specified in paragraph 2A in his account current, maintained in terms of the Excise Manual of Supplementary
Instructions issued by the Central Board of Excise and Customs. Such amount credited in the account
current may be utilized by the manufacturer for payment of duty, in the manner specified under rule 8 of the
Central Excise Rules, 2004, in subsequent months, and such payment shall be deemed to be payment in
cash;
(b) the credit of the refund amount may be taken by the manufacturer in his account current by the
7th of the month following the month under consideration;
(c) a manufacturer who intends to avail the option under clause (a) shall exercise his option in
writing for availing such option before effecting the first clearance in any financial year and such option
shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining
part of the financial year;
(d) the manufacturer shall submit a statement of the total duty payable as well as the duty paid by
utilization of CENVAT credit or otherwise and the credit taken as per clause (a), on each category of goods
manufactured and cleared under the notification and specified in the said Table, to the Assistant Commissioner
of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 15th of the month
in which the credit has been so taken;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly
refundable to the manufacturer and intimate to the manufacturer by the 15th day of the next month to the
month in which the statement under clause (d) has been submitted. In case the credit taken by the manufacturer
is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the
intimation, reverse the said excess credit from the account current maintained by him. In case, the credit
taken by the manufacturer is less than the amount of refund determined, the manufacturer shall be eligible to
take credit of the balance amount;
(f) in case the manufacturer fails to comply with the provisions of clauses (a) to (e), he shall forfeit
the option, to take credit of the amount calculated in the manner specified in sub-paragraph 2A in his
account current on his own, as provided for in clauses (a) to (c).
(g) the amount of the credit availed irregularly or availed of in excess of the amount determined
correctly refundable under clause (e) and not reversed by the manufacturer within the period specified
therein, shall be recoverable as if it is a recovery of duty of excise erroneously refunded. In case such
irregular or excess credit is utilised for payment of excise duty on clearances of excisable goods, the said
goods shall be considered to have been cleared without payment of duty to the extent of utilisation of such
irregular or excess credit.
Explanation.-For the purposes of this paragraph, duty paid by utilisation of the amount credited in the
account current, shall be taken as payment of duty by way other than utilisation of CENVAT credit under the
CENVAT Credit Rules, 2004.
2.1 (1) Notwithstanding anything contained in paragraph 2A, the manufacturer shall have the option
not to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the
Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing
unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any
goods manufactured and cleared under this notification, if the manufacturer finds that the actual value
addition in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the
said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner
of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not later than the
30th day of September in a financial year for determination of such special rate, stating all relevant facts
including the proportion in which the material or components are used in the production or manufacture of
goods:
Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be, may, if he is satisfied that the manufacturer was prevented by sufficient cause
from making the application within the aforesaid time, allow such manufacturer to make the application
within a further period of thirty days:
Provided further that the manufacturer supports his claim for a special rate with a certificate from
his statutory Auditor containing a calculation of value addition in the case of goods for which a claim is
made, based on the audited balance sheet of the unit for the preceding financial year:
Provided also that a manufacturer that commences commercial production on or after the 1st day of
April, 2008 may file an application in writing to the Commissioner of Central Excise or the Commissioner
of Customs and Central Excise, as the case may be, for the fixation of a special rate not later than the 30th
day of September of the financial year subsequent to the year in which it commences production.
(1A) Nothing contained in sub-paragraph (1) shall apply to a unit manufacturing goods falling under
Serial Nos. 12, 13, 14 or 15 of the Table.
(2) On receipt of the application referred to in sub-paragraph (1), the Commissioner of Central Excise
or Commissioner of Customs and Central Excise, as the case may be, after making or causing to be made
such inquiry as he deems fit, shall fix the special rate within a period of three months of such application;
(3) Where the manufacturer desires that he may be granted refund provisionally till the time the special
rate is fixed, he may, while making the application, apply to the Commissioner of Central Excise or the
Commissioner of Customs and Central Excise, as the case may be, in writing for grant of provisional refund
at the rate specified in column (4) of the said Table for the goods of description specified in column (3) of
the said Table and falling in Chapter of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986)
as in corresponding entry in column (2) of the said Table, and on finalization of the special rate, necessary
adjustments be made in the subsequent refunds admissible to the manufacturer in the month following the
fixation of such special rate.
(4) Where the Central Government considers it necessary so to do, it may-
(a) revoke the special rate or amount of refund as determined under sub-paragraph (2) by the
Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, or
(b) direct the Commissioner of Central Excise or the Commissioner of Customs and Central Excise,
as the case may be, to withdraw the rate so fixed.
Explanation: For the purpose of this paragraph, the actual value addition in respect of said goods shall be
calculated on the basis of the financial records of the preceding financial year, taking into account the
following:
(i) Sale value of the said goods excluding excise duty, Value Added Tax and other indirect
taxes, if any, paid on the goods;
(ii) Less: Cost of raw materials and packing material consumed in the said goods;
(iii) Less: Cost of fuel consumed if eligible for input credit under CENVAT Credit Rules, 2004;
(iv) Plus: Value of said goods available as inventory in the unit but not cleared, at the end of
the financial year;
(v) Less: Value of said goods available as inventory in the unit but not cleared, at the end of
the financial year preceding that under consideration.
Special rate would be the ratio of actual value addition in the production or manufacture of the said goods to
the sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid
on the goods.
(5) The manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in
respect of all clearances of excisable goods manufactured and cleared under this notification with effect
from the 1st day of April of the year in which the application referred to at sub-paragraph (1) was filed with
the Commissioner of Central Excise or Commissioner of Central Excise and Customs, as the case may be:
Provided that in cases where the application referred to in sub-paragraph (1) had already been filed
prior to the 10th day of June, 2008, the manufacturer shall be entitled to refund at the special rate fixed under
sub-paragraph (2) in respect of all clearances of excisable goods manufactured and cleared under this
notification with effect from the 1st day of April, 2008.
(5A) A manufacturer who commences commercial production on or after the 1st day of April, 2008, shall be
entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of all
clearances of excisable goods manufactured and cleared under this notification with effect from the date of
commencement of such commercial production and the difference between the refund payable at such
special rate and the actual refund paid to him from the date of commencement of commercial production till
the date of fixation of special rate, during the period shall be refunded to him.
(6) Where a special rate is fixed under sub-paragraph (2), the refund payable in a month shall be equivalent
to the amount calculated as a percentage of the total duty payable on such excisable goods, at the rate so
fixed:
Provided that the refund shall not exceed the amount of duty paid on such goods, other than by utilization of
CENVAT credit.
2.2 (1) In case the total amount of refund paid or payable to a manufacturer in respect of goods
cleared from a unit during a financial year is less than the total duty paid by him on the said goods, other than
the amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded
to him subject to the condition that the total refund made to him during the year, including the aforesaid
differential amount, does not exceed the total duty payable on value addition whether at the rate specified in
the Table or at the special rate fixed under paragraph 2.1.
(2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the
15th day of May in the subsequent financial year.
3. The exemption contained in this notification shall apply only to the following kind of units namely:-
(a) New industrial units which have commenced their commercial production or after the 24th
day of December, 1997, but not later than the 31st day of March, 2007.
(b) Industrial units existing before the 24th day of December, 1997 but which have undertaken
substantial expansion by way of increase in installed capacity by not less than twenty five per cent
on or after the 24th day of December, 1997, but not later than the 31st day of March, 2007.
4. The exemption contained in this notification shall apply to any of the said units for a period not
exceeding ten years from the date of publication of this notification in the Official Gazette or from the
date of commencement of commercial production whichever is later.
5. The exemption contained in this notification shall not apply to such goods which have been subjected
to only one or more of the following processes, namely, preservation during storage, cleaning operations,
packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting,
declaration or alteration of retail sale price and have not been subjected to any other process or processes
amounting to manufacture in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or
Nagaland or Arunachal Pradesh or Sikkim.
6. The exemption contained in this notification shall not apply to an existing industrial unit as on 1st of
March, 2016, which undertakes substantial expansion of existing capacity or installs fresh plant, machinery or
capital goods for production of gold or silver from gold dore, silver dore or any other raw material, by using
such expanded capacity or such fresh plant, machinery or capital goods, and commences commercial production
from such expanded capacity or such fresh plant, machinery or capital goods, on or after 1st March, 2016.
ANNEXURE
I. ASSAM
(A) Integrated Infrastructure Development Centres
1. Dalgaon Village: Ruhini Kash, Mouza: Pub Siyalmari, Circle: Dalgaon,

Dist. Darrang, Govt. Khas Land (Dag. No.133)
2. Bhomoraguri Plot No.I Village: Bhomoraguri, Mouza: Pubtharia, Circle:
Kaliabar, Distt: Nagaon (Assam) Govt. Khas Land
Plot No. II Village: Naltali, Mouza: Pubtharia, Circle:
Kaliabar, Distt: Nagaon (Assam) Govt. Khas Land
Plot No. III Village: Bhomoraguri, Mouza: Pubtharia,
Circle: Kaliabar, Distt: Nagaon (Assam)
(a) Private Land
(b) Govt. Khas Land
3. Algapur Village-Dakhin Badarpur, Mouza-Saraspur, Circle-

Algapur, Distt. - Hailakandi (Assam), Patta Nos. 1 and 5
(B) Growth Centres
1. Matia Village: Tinkonia para Dahikata Mornoi, Circel: Matia,
4. Prag Bosimi Synthetic Limited Complex
Location Village-Bhotordal, Mouza-Lokrai, Circle- Sipajhar,

District - Darrang (Assam)
Boundary North-Private Land, South-Private Land, East- Private
Land, West - Private Land
5. Textile Process House Complex of Assam
State Weaving and Manufacturing Co. Ltd.,
Location Village - Jabjabkuchi, Mouza - Pachim Banbhag, Circle -

Ghograpar, District - Nalbari (Assam)
Boundary North - Paddy field (Private land), South - Paddy field
(Private Land), East - Ghograpar River, West- Dihjari
Village and Paddy fields (Private Land)
6. Assam Syntex Ltd. Complex

Location Village - Nathkuchi No. 2, Mouza - Namati, Circle- Tihu,
District - Nalbari (Assam)

Boundary North-Paddy field and National Highway, 31, South-Paddy
field (Private land), East - Paddy field (Private land), West
- Paddy field (Private land)
7. Assam State Textile Corporation Ltd. Complex
Location Village - Noapara No.1, Mouza - Bijni, Circle-Bijni, District

Bongaigaon (Assam)
Boundary North - V.G.R., South-N.H. 31, East - V.G.R., West V.G.R./
RLEGP Road.
8. Assam State Fertiliser And Chemicals Ltd. Complex
Location No.1. Chandrapur Bagicha, Mouza-Panbari, Circle-

Chandrapur, District - Kamrup (Assam)
Boundary North-Brahamputra River, South-Guwahati Chandrapur
Road East-Kalang River, West-Land of National Textile
Corporation.
9. Fertichem Ltd. Complex
Location Village - Bonda, Mouza-Beltola, Circle-Sonapur, Dist.-

Pragiyotishpur (Guwahati-26)
Boundary North-Paddy field (Private Land), South-Paddy field Dist
Goalpara, Govt. Khas Land
2. Balipara Village - Dhekidal, Sapaguri Circle - Chardowar, Dist.
Sonitpur
3. Barpeta Dag No. 200, Mouza Ghilasari
4. Goalpara Dag No.253,85,8,9 and 10, Police Station Goalpara
5. Duliajan Dag No.85 of no. 2 Chalakataki Village, Mouza Duliajan
6. Sariharjan Dag No. Sixth Schedule area, Mouza Langmili
7. Lilabari (N Lakhimpur) Dag No.438, Mouza Nakari
8. Maibong Dag No. Sixth Schedule area, Police Station Maibong
9. Manja Dag No. Sixth Schedule area, Mouza Jamunapar
10. North Salmara Dag No.51, Mouza North Bongaigaon
11. Karija, Doloigaon Dag No. 51, Mouza Birjhora
(C) Export Promotion Industrial Park
1. Amingaon (a) Village-Numalijolah, Mouza-Sila Sundarighopa, Circle
- North Guwahati, Dist - Kamrup
(b) Village-Numalijolah, Mouza-Sila Sundarighopa, Circle
- North Guwahati, Dist - Kamrup
2. Assam Petrochemicals Complex

Location Village Namrup, Mouza - Jaipur, Circle Naharkatia,
District - Dibrugarh (Assam)

Boundary North-Hindustan Fertilizer Corporation Ltd's. Land, South
- Dilli Tea Estate and Namrup Sonari Road, East- Namrup
Thermal Power Station, West - Hindustan Fertiliser
Corporation Ltd's. Land
3. Weaving Complex of Assam State Weaving and Manufacturing Ltd.

Location Village - Katimari Pathar, Mouza - Kachamari, Circle
Nagaon, Distt. Nagaon (Assam)
Boundary North - Govt. land, South - Nagaon - Juna Road, East -
Forest Office, West - Private Residential Plot. Private
Land), West-Paddy field (Private land), South East -
Assam Asbestos Ltd.
(D) Industrial Estates

Name of the Industrial Estate Dag No. Mouza Police Station
1. Tinsukia 143 part Rangagarha
2. Nalbari 1772,1936,1773,2019,1938, Police Station
947,1453,
1934,1462,1837,1949,1947, Nalbari
1776 and 1771
3. Mongoldoi 25 Rangamati
4. Sibsagar 1214 Betbari
5. Nagaon 396 Kachamari
6. Jorhat 11,12,31,40,23,28,29,71,35, Cinnamara
38,33 and 30
7. New Bongaigaon 300 Botamari
8. Bokajan Sixth schedule area Borjan
9. Bihpuria 457 Bihpuria
10. Lahowal 5 Lahowal
11. Kalaphar (Cycle factory) 44 and 45 Beltola
12. Dimow 2 Thaora
13. Moran part of village Onakalia Nowang
14. Umrangsho Sixth Schedule area Umrangso
15. Haflong Sixth Schedule area Police station
Halflong
16. Hamren Sixth Schedule area Rengkhand
17. Benibari, Howly 377 and 76 Howly
18. Morigaon 488 Niz Tetalia
19. Dhekiajuli 1 Dhekiajuli
20. Industrial Complex Bonda 7,8,9,10,11,84,85,96,87 and 381 Beltola
21. Industrial Estate Badarpur 297, 8322 Alakulipar
22. (i) Doomdoma; 21 of 122 F.S Tingrai
(ii) Bamunimaidan 55,62,63,259,256 and 492 Ulubari
(DA). Industrial Estates

Name of Industrial Estate Patta No. (Dag No.) Mouza/Police
[ Figures in brackets indicate Station
Dag number]
1. Biswanath Chariali Government Land (3) Police Station

Biswanath
Chariali
2. Numaligarh (near Government Land (1) Mouza-
Refinery gate)
E. Industrial Area
1. Dekargaon 23 and 268 Haleswar

2. Golaghat 514, 516, 58, 479, 578 Maukhowa
3. Dhaligaon 13 Sidli
4. Gotlong 279 Mahabhairav
5. Rani 17,18,19,27,28,29,30,31 & 33 Dakshin Rani
6. Bheating, Dibrugarh 47(part) and 852 (part) Jamira
7. Kalaphar (CITI) 8,9,201 and 203 Beltola
8. Digboi 313,314,315,325,327 and 329 Dibgoi
9. Silchar 270,271,272,275,278,276 and 277 Terapur
10. Gauripur(Dhubri) 1281 Police Station
Gauripur
11. Dolabari 1 and 2 Bhairavnad
12. Buraburi 87 Sadiya
13. Dalgaon 95 and 96 Pub-Sialmari
14. Naltali, Kaliabor 111 Pubtharia
15. Umrangso Sixth Schedule Area Police station
Umransho
16. Kundbari, Sonitpur 23, 264 Holegaon
17. Biswanath Chariali 205 and 3 Biswanath
18. Dhekiajuli Dhekiajuli Municipality Ward Dhekiajuli
19. Bamunimaidan 11,12,13(KA), 65, and 67 Ulubari
(EA). Industrial Area

Name of the Industrial Estate Patta No./Dag No. Mouza/Police
[Figures in brackets indicate Station
Dag Nos.]
1. Tulsibari Industrial Area 474(1463), 434(1410), 467(1445), 469 Mauza: Paneri

(APOL Complex) (773, 774, 1405), 471(1406), 473 (1309, Police Station:
1404, 1409) 468(1401, 1339), 466(1403, Rangia
1393), 368(1304), 337(1308), 449(1440),
464(775, 1332), 339(1396, 1398), 465
(1400), 352(1311, 1301, 1302, 1303, 1296),
438(1412,1413), 475(1402), 462 (1411), 439

(1419), 470 (1423, 1424), 472(1407, 1408),
386(1312, 1313), 423(1416)
2. Industrial Complex of Ashok Government land (6,7,8,10,15,12, 20,22, Police Station:

Paper Mills Ltd, Jogighopa 23,37,51,52,53,54,121,126, 128, 131, 135, Jogighopa
149,157,159,160, 161, 162, 163, 164, 165,
166, 167, 168, 117, 17, 15, 22, 36, 37, 3, 8,
135, 64, 93,133, 134, 135, 136, 137, 167, 98,
168, 173, 28), 32 (130), 14(130), 29(132),
304(247),305(247),306(218),
307(236),308(235),309(122), 310 (151),
311 (193),312(121), 165 (204), 287 (128),
288 (166),289 (294), 290(117), 282 (215),
283(126), 284 (216,20), 122(127), 122
(129), (45,46,47), 50(62), (127,18,247, 246,
236, 235, 122, 193, 121, 128,166), 49, (199),
(126,123,118,158,170)
3. Sila - I, Indutrial Complex 39(20),11(11,12,13,14,),34(4), 32(30), Mauza : Sila

25(34),31(32),5(33),26 (34),5(41), 5(44), Sundarighopa
1(45),1(53),1(54) Police Station:
Jalukbari
4. Numalijalah-1 Government Land Mouza-

{(365 kha), 362, 91(kha)} Silasundari-
ghopa
5. Numalijalah-2 Government Land {305 (Pt)} Mouza-

Silasundari-
ghopa
6. Dhing Government Land (310, 1) Police Station-

Dhing
7. Ratabari 2 (57, 65, 66, 100/586), 3 (105, 106, Police Station

107, 108 110,114, 117, 122, 367, 374, Ratabari
86, 88/588, 74/589)
8. Kaliabor Government Land (210) Police Station

(APDC Complex) Kuwaritol
9. Danguapara Government Land (167,168,195, Mouza - Natun

196,202,654) of Danguapara Dehar
village Government Land (35,36, 79, 313,
350) of Borbhag Solmari village
10. 2 No. Dakhin Sekhadri Government Land Mouza - Bakeli
(675,701,702,708,711)
11. Sila - II (AIDC assisted 201(944,945,946),203(951) 204(952), Mouza - Sila

complex) 205(953),206(954), 207(955),208(956) Sundarighopa
12. Mandakata Government Land Mouza-Bora

(29,30,31,34,35) bongoha
13. Doomdooma Government Land (2,3,62 Pt.2) Police Station

Doomdooma
14. Digboi Government Land Police Station

(106,216,191,192,212,214,215, 217,218, Digboi
219,220,221,231-239, 240, 241, 272, 274-
280, 281-290, 291-300, 301-308, 315, 327,
P-330, 331, 333, 334, 371, P-375, 336, 8,36,
P-37,316P,335)
15. Changsari I/ Complex Government Land{12(ga),15(kha), Mouza-Sila

17(ga),18(gha),92(ga),894} Sundarighopa
16. The Co-operative 252(33,31,12), 146(32) Mouza and Police

Spinning Mills Ltd, Station
Boitamari Boitamari
17. Swahid Kushal Konwar 51(196,273) Mouza - Dabidobi

Samabay Sutakol Ltd., Police Station
Dergaon, Dist - Golaghat.
(EB) Industrial area classified by the Guwahati Metropolitan Development Authority (As per Guwahati
Metropolitan Development Act, 1985) (Act No. XX of 1985)
NAME OF PATTA NO.(DAG NO.) MAUZA/POLICE

INDUSTRIAL AREA [Figures in brackets indicate Dag numbers] STATION
1. Bonda Government Land (7,8,10,11 and 97), 23 (98), 18 Mauza Beltola

(161), 26 and 29 (162), 16 (163), 1 (164), Annual Patta
33 (172), Annual Patta 27 (173), 27 (174), 27 (175),
18 (177), 26 and 29 (178,179,180,181), 10 (182), 44
(183), 24 (184, 185 and 186), Annual Patta 11 (187),
Government Land (188), Annual Patta 16 (189),
Government Land (190), 8 (191), 25 (192), 17 (193),
7 (194 and 158), 37 (159), Government Land (223),
22 (224), 18 (225), 7 (226), 29 (265), 18 (266), 6 (267),
Annual Patta 4 (268), 6 (269), 18 (270), Government
Land (271 and 275), Annual Patta 27 (277), 13 (278),
3 (279), 32 (280), 24 (281), Annual Patta 23 (283),

Annual Patta19 (284), Government Land (285), 42
(286), Annual Patta 33 (287), Annual Patta 19 (288),
Government Land (289, 290, 291, 292, 293,294 and
295), Annual Patta 33 (296 and 297), Government Land
(298), Annual Patta 15 (299), Annual Patta 33 (300),
35 (301), 40 (302), 6 (303 and 304), 3 (305), 32 (306),
30 (307), 38 (337, 338,339,340,341,342 and 343), 39
(344, 345, 346, 347 and 348), 18 (369, 371, 372,373 and
376), 32 (377) 17 (374 and 375), 38 (336), 12 (238).
2. Pachimboragaon 48(17), 16 (1100), 35(19), 135(20), 62(21), 1(22), Mauza:Jalukbari
Government Land (23), 62 (24 and 25), Government
Land (26), 62 (27 and 28), 139(29), 28(30), 135(31),
74(32), 170(33), Government Land (34), 48 (35), 16
(36), 83(37), 199(38), 205/16(280/1100), 83(40),
Government Land (41), 37(43), 6(44), 95(45), 54(46),
144(47), 117 (48), 67(49), 103(50 and 51), 16 (57), 48
(58), 28 (59), 16(60), Government Land (61), 148 (63),
19 (64), 67 (65 and 72), 48 (73), 41 (75), 27 (76), 77
(77), 67(92,93,94,95, 96), 16(97) 67(98 and 99), 23
(100 and 101), 44 (102), 23(103), 40 (104), 49 (129),
59 (204), 11 (209 and 230), 8( 231), 43 (235), 39 (237),
26 (238), 59 (240), 72(241), 71 (242), 17 (244), 76
(246), 60 (251), 43 (252), 149 (253), 66 (254), 27 (272),
67(274), 116(273), 30 (275), 9(276), 169 (277 and
278), 31 (279), 67(282 and 283), 31(284), 77(286),
31(287), Government Land(306), 6 (309), 36 (310),
54 (311), 69( 312), Government Land (315), 67(319),
51(321), 10(322), 31(313), 7(314), 123(342), 28 (349),
44(440), Government Land (538), 4(541,542, 543,546
and 548), Government Land (544), 47( 545),
Government Land (794), 9(899), 49(1071), 1(11, 12),
18 (13, 14), Government Land (15), 205 (18 and 39),
67 (42), 90(52), 147 (56), Government Land (62), 67
(66, 67, 68,70,71), 81 (130), 79 (131), 149 (205),
Government Land (243), 63 (245), 10 (247), 67 (250),
28 (255), 29/Government Land (256), 142 (257), 16
(280), 67 (281), 77(285), 52 (308), 45 (316),
Government Land (317), 67 (318), 27 (320), 31 (323),
28 (341), 6 (343).
3. Pubboragaon 123 (1, 2, 3 and 4), Government Land (5), 43 (6), 8 Mauza:Jalukbari
(7, 8 and 9), 7 (10), 43 (11 and 12), 7 (13) 123 (14, 15,
16 and 17), Government Land (18), 123 (19, 20, 21,
22, 23, 24, 25, 26, 27 and 28), Government Land (29),
115 (30), 4 (31 and 32), 18 (33), 2 (34), 11 (36), 12 (37
and 37(B), 46 (38), 69 (39 and 40), 120 (41), 109 (42),
18 (43), 115 (44), 1 (45, 46, 47, 48, 49, 50, 51),
Government Land (52), 126 (61), Government Land
(62), 123 (63, 64, 65), 58 (76), Government Land (77),
63 (78), 92 (79), 48 (80), 36 (87), 14 (88), 46 (89), 79
(90), 33 (96), 46 (98), 70 (104), 38 (105), 62 (106), 46
(107), 62 (108), 55 (109), 53 (110), 58 (111), 54 (112
and 113), 58 (114), 53 (115), 62 (116), 46 (117), 66 (118),
87 (119 and 120), 19 (121), 33 (122), 46 (123 and 124),
33 (125), 46 (130), 63 (131), 59 (132), 10 (133 and
134), 33 (135), 19 (136), 39 (137), 1 (138), 83 (139), 1
(140), 87 (141), 19 (142), 115 (143), 87 (144), 1 (145),
67 (146), 26 (147), 11 (148), 38 (149), Government
Land (150), 82 (151), 46 (152 and 153), 73 (154),
Government Land (155), 50 (156), 91 (157),
Government Land (158, 159 and 160), 20 (161), 13
(162), 20 (163 and 164), Government Land (165), 58
(166), 46 (167), 67 (168), 46 (169), 59 (170), 28 (171),
40 (172 and 173), 73 (174), Government Land (175),
80 (176), 64 (177), 33 (178), 113 (179), 9 (180), 64
(181 and 182), 9 (183), 51 (184 and 186), 83 (187), 21
(188), 22 (189), 26 (190), 34 (191), 64 (192), 5 (193),
45 (194), 42 (195), 61 (196), 26 (197), 45 (198), 61
(199), 47 (200), 61 (202), Government Land (203),
107 (204), 5 (205), Government Land (206), 62 (207),
76 (208 and 209), 72 (210), 32 (211), 96 (212), 32
(213), Government Land (214), 6 (215), 51 (216), 110
(217), 72 (220), 68 (221), 26 (222), 32 (223), 118 (224),
34 (225), 6 (226), 78 (227), 9 (228), Government Land
(229), 31 (230), 20 (240), Government Land (241),
108 (242), 114 (243), Government Land (244), 22
(245), Government Land (246 and 247), 6 (248), 116
(249), 121 (250), 80 (251), 97 (252 and 253),
(256), 16 (257), 40 (258), 23 (259), 95 (260), 116 (261),
62 (263), Government Land (305 and 306), 27 (307),
14 (308), 62 (327), 20 (328), 82 (557), 48 (558), 20
(559), 48 (560), 19 (561), 46 (564 and 565), 38 (566),
48 (570), 14 (8), 70 (82), 38 (83, 84, 85), 79 (86, 91
and 92), 46 (97, 99), 119 (100), 33 (101), 36 (102), 19
(127), 3 (129), 83 (185), 61 (201), 72 (218), 68 (219),
94 (304)
4. Saukuchi 21(12), Government Land (16), 6(18), 21(20,21,22, Mauza: Beltola

25,26 and 27), 41(28), 132(29), Annual Patta 17(30),
141(31), Government Land (32) P.L. (33), Government
Land(34), 139(35), 141(36), Government Land (37),
Annual Patta 13(38), Annual Patta 13(39), Government
Land (40), 34(41), Government Land (42), 137(43),

Annual Patta 4(44), 136(45), 156(46), 147(47),
Government Land (48 and 49), 61(50, 51 and 56),
Annual Patta 23(82), 132(85), 34(87), Government
Land (89 and 91)
5. Jootikuchi 75 (120,121 and 122), 35 (197), Government Land Mauza:Beltola

(198), 35 (199), Government Land (200 and 201), 67
(268), 75 (269,270 and 271), 7 (274), 27 (275), 71
(276 and 277), 67 (278), Government Land (279), 7
(280), 27 (281), 71 (282), 67 (283), 74 (284 and 285),
Government Land (286 and 287), 74 (288 and 289),
70 (290), 74 (291, 292 and 293), 45 (294 and 295), 32
(296), 68 (297,298 and 299), Government Land (301),
12 (303), 3 (304), 76 (306), Government Land (308,
309 and 311), 86 (312), 102 (317), 92 (318), 102 (319),
32 (320), 101 (321 and 322), 1 (323 and 324), 101
(325), 33 (327), 62 (328), 33(326), 62 (328), 29 (329),
36 (330), 45 (335), 89 (336), 29 (337), 94 (338), 4
(339), 5 (340), 10 (341), Government Land (342), 106
(343), 6 (344), 37 (345), 114 (346), 89 (347),
Government Land (348), 106 (349), 99 (350), 87 (351),
94 (352), 7 (353), 88 (354), 18 (355), 490 (356), 90
(357), 111 (358), 107 (359), 44 (360), 46 (361),
Government Land (362), 15 (367,368 and 369),
Government Land (370 and 371), 80 (372),
Government Land (373,374,375,376 and 377), 80
(378), 107 (379), 100 (384), 11 (385), 98 (386), 93
(387), Government Land (388,389,390 and 391), 80
(392), Government Land (393), 80 (394 and 395),
Government Land (396), 80 (397), 111 (416), 108
(417), 109 (418), 110 (419), Government Land (420),
12 (421), Government Land (422)
6. Betkuchi 112(444), 131 (445), 269 (446), 131 (447), 269 (448), Mauza:
Government Land (449 and 450), 269 (451 and 452), Beltola
71 (453), Government Land (454,455 and 456), 39
(457), 53 (458), 51 (459), 226 (460), 39 (461), 167
(462) 39 (463), 235 (464), 34 (465), 241 (466), 34/
Government Land (467), 261/Government Land (468),
34 (469), 71 (470), Government Land (471), 34 (472
and 473), 22 (474), Government Land (475), 269/
Government Land (476), 168 (477), 214 (478), 224
(479), 103 (480), 269 (481,482 and 483), Government
Land (484), 71 (485), 269 (486), 272 (487), 71 (488),
35 (500), 246 (501), 92 (502), 185 (503), 71 (504), 71/
Government Land (505,506 and 507) 155 (508), 71/
Government Land (509), 9 (510), 269 (Government

Land) (511), 219 (512), 269 (Government Land) (513),
228 (514), 269 (515), 75 (516), 269 (517), 194 (518),
192 (519 and 520), 75 (521), 26 (522), 111 (523), 269
(524), 1 (533), 227 (532), 17 (535), 39 (536), 269 (537,
542 and 543, 125 (544), 102 (545), 93 (546),
269(Government Land) (552), 170 (554), 35 (556),
Government Land (557), 117 (558), 269 (541,538,539
and 540), 52 (598), 43 (599), 102 (601), 158 (602), 87
(603), 104 (604), 150 (605), 115 (606), Government
Land (607 and 608), 157 (609), 193 (610), 270 (611), 6
(612), 47 (613), 26 (614 and 615), 153 (616), 172/
(619), 161 (620 and 621), 18 (622), Government Land
(623,624 and 625), 89 (626), 70 (627), 102 (628), 191
(629), 157 (630), 152 (631), 61 (632), 236 (633), 183
(634), 38 (635 and 636), 71 (637), 38 (638), 71 (339),
71 (Government Land) (640,641 and 642), 70 (643),
157 (644), 152 (645), 73 (646), 236 (647), 21 (648),
Government Land (649), 38 (650), 10 (652), 155 (653),
Government Land (654), 10 (655), 102 (656,657 and
658), Government Land (659), 54 (660 and 661), 35
(662), 168 (663), 26 (664), 236 (665), 102 (666), 61
(667), 23 (668), 93 (669), 213 (670 and 671),
Government Land (672), 269 (673), 168 (674,675 and
676), Government Land (677), 40 (678), Government
Land (679), 168 (680 and 681), 192 (682), 55 (683),
Government Land (684), 207 (685), 213 (686 and 687),
Government Land (688), 169 (689), 190 (690), 27 (691
and 692), 31 (693), 94 (694), 21 (695 and 696), 38
(697), 11 (698), 37 (699), 37 (700), 30 (701), 74 (702),
269 (703), 149 (704), 18 (705), 149 (706 and 707),
258 (708), Government Land (709), 19 (710), 61 (109),
34 (797), Government Land (796), 34 (790),
Government Land (792 and 793), 34 (794 and 795),
96 (799), Government Land (800 and 801), 88 (802),
154 (803), 30 (804), 127 (805), 30 (806), 275 (807),
147 (808), 19 (809), 147 (810), 19 (812), 127 (813), 1
(814), 34 (815), 27 (816), 212 (817), 196 (818), 269
(819 and 820), 206 (821), 204 (822), 269 (823), 34
(823), 27 (824 and 825), Government Land
(826,827,828 and 829), 269 (830), 39 (831), 27 (832),
84 (833), 170 (834), 281 (835), 151 (836), 269 (837),
Government Land (838), 1 (839), 76 (840), 189 (841),
35 (842), 151 (843), 268 (844), 34 (845), 84 (846), 34
(847), Government Land (848), 274 (849), Government
Land (850), 134 (851), 268 (852), 269 (853), 34 (854),
116 (855), 121 (856), 250 (857), 78 (858), Government

Land (859), 228 (860 and 861), 108 (862), 228 (863
and 864), 106 (865), Government Land (866), 164
(867), 269 (868), Government Land (869), 139 (870),
40 (871), 9 (872), 146 (873), 129 (874), 198 (875 and
876), 137 (877), 51 (878), 68 (879), 137 (800), 34
(881,882, 883,884 and 885), Government Land (886),
73 (887), 14 (888, 889 and 890), 73 (891), 155 (892),
176 (893), 36 (894), 117 (895), 34 (896,897,898,899
and 900), 36 (901), 102 (902, 903 and 904), 235 (905),
187 (906), 96 (908), 34 (909), 94 (910,911,912 and 913),
245 (914 and 915), Government Land (916), 96 (917),
84 (984), 231 (985), 184 (986), 84 (983), 200 (987), 47
(997), 17 (535), 269 (553), 10 (651), 34 (798), 19 (811)
7. Dharapur 287 (877), 42 (878), 52 (880), 87 (881), 52 (882 Mauza:

Palasbari and 883), 87 (884), 287 (885), 52 (886), Ram Charani
528 (887), 269 (888), 80 (889 and 890), 579 (891), 52
(892), 37 (893), Government Land (894), 529 (895
and 896), Government Land (897), 393 (898), 101
(1176), 237 (1177), 310 (868 and 869), 10 (871), 310
(872) 80 (873 and 874), 34 (900 and 901), 310 (902),
209 (903), 209 (904 and 905), 674 (906), 191 (907),
446 (908), 37 (909), 310 (910), 37 (911), 446 (912),
191 (913), 674 (914 and 915), 191 (916), 446 (917),
37 (918), 548 (199), 578 (920), 37 (921), 578 (922),
36 (923), 395 (924), 672 (925), Government Land
(926), 629 (927), 580 (928), 672 (929), 629 (930), 672
(931), 629 (932), 672 (933), 663 (934), 496 (935),
Government Land (936), 220 (937), 267 (938), 526
(939), 440 (940), 778 (941), 394 (942 and 943), 315
(944 and 945), 394 (946), Government Land (947),
394 (948), Government Land (949), 394 (950), 798
(951), 518 (952), 798 (953,954 and 955), 796
(956,957,958,959,960 and 961), 798 (962,963 and
964), Government Land (965), 798 (966), Government
Land (967 and 968), 798 (969), 441 (970), 797 (971
and 972), 798 (973), Government Land (974 and 975),
806 (976), 795 (977), 806 (978), Government Land
(979), 394 (981,982,983 and 984), Government Land
(985), 764 (990), 84 (991 and 992), Government Land
(993), 85 (994), Government Land (995, 996,
997,998,999 and 1000), 607 (1001), 569 (1002), 113
(1003), 606 (1004), 253 (1005), 252 (1006), 568
(1007), 216 (1010), 178 (1011), 106 (1012), 394
(1013), 376 (1014 and 1015), 659 (1767), 779 (1775),
274 (1747), Government Land (1748), 800 (1765),
Government Land (1743), 537 (1744), 672 (1745), 722

(1746), Government Land (1777), 797 (1701 and
1702), 376 (1396), 658 (1397), 149 (1398), 251 (1399),
Government Land (1400), 149 (1401), 135 (1402), 40
(1403), 786 (1405 and 1409), 481 (1410), 604 (1415),
Kacha Patta/310 (867), 795 (1703), 448 (1709), 277
(1763), 525 (1764), 177 (1761), 525 (1762), Annual
Patta/38 (1404)
8. Abhoypur Government Land (1 and 2), 144 (3), Government Mauza:Sila

(North Land (4), 248 (5), Government Land (6), Senduri Ghopa
Guwahati) Annual Patta (7,8 and 9), Government Land (10),
Annual Patta (11 and 12), 250 (13), Government Land
(14 and 15), Annual Patta (16), 2 (17), 147 (18), 19
(19), 230 (20), Annual Patta (21), 200 (22),
Government Land (23), Annual Patta (24 and 25), 200
(26), 101 (27), 240 (28), Government Land (29), 145
(30), Annual Patta (32), Government Land (33), Annual
Patta (34 and 35), 223 (36), 90 (37), 113 (38), 90 (39),
Government Land (40), 231 (41), 149 (42 and 43), 223
(44), Annual Patta (45), Government Land (46), 223
(47), Annual Patta (48), 70 (49), 92 (50), 49 (51 and
52), 147 (53), 176 (54 and 55), 167 (57), 18 (58), 91
(59), 123 (60), 174 (64), 18 (65,66 and 67), 1 (68),
222 (69), 249 (70), Annual Patta (72), 191 (73), 17
(74), 175 (75), 199 (76), 100 (77), 166 (78), 82 (79),
100 (80), 249 (81), 222 (82), 1 (83 and 84), 146 (86),
177 (87), 167 (88), 177 (89), 51 (90), 112 (92), 265
(93), Annual Patta (94 and 96), 265 (97), 2 (98), Annual
Patta (99), Annual Patta100 (100), 52 (101), 48 (102),
102 (103), Annual Patta (104), 223 (105), 201 (106),
149 (107), 201 (108), 225 (109), Annual Patta (110),
21 (111), Annual Patta (112), 149 (113), 233 (114, 115
and 116), 178 (117 and 118), 224 (119), Annual Patta
(120), 3 (121,122,123,124 and 125), Annual Patta
(128), 93 (129,130 and 131), 3 (132), 224 (133), 93
(134), 178 (135), 242 (137), 114 (138), 197 (144), 25
(147), 4 (150), 242 (151), 89 (159), Government Land
(160 and 161), 224 (162), 3 (164 and 165), 167 (166),
Annual Patta (167), 22 (168), 198 (169), 252 (170), 2
(171), 265 (172), 266 (173), 251 (174), 2 (175 and
176), 177 (177 and 178), 235 (179 and 180), 52 (181),
167 (182), 51 (183), 268 (184), 102 (185), 202 (186
and 187), 102 (188), 82 (189), 100 (190), 116 (191),
198 (192), 120 (193), 124 (194), 51 (218), Annual Patta
(219), 10 (220), Kacha Patta/167 (56), Kacha Patta/
112 (91), 92 (95), 114 (152), 241 (156), 179 (157),
013 (158), 237 (251), Kacha Patta/125 (247), Kacha

Patta/103 (246), Kacha Patta/123 (245), Annual Patta
(244), Kacha Patta/183 (243), Kacha Patta/184 (242),
Annual Patta (241), Kacha Patta/26 (240, 239 and 238),
Kacha Patta/103 (237), Kacha Patta/176 (233)
9. Village Annual Patta 2 (158), Annual Patta 20 (159), 40 Mauza: Sila

Gouripur (160 and 162), 6 (163 and 164), 144 (165), 56 (166), Senduri
North Guwahati Annual Patta 10 (167), Annual 32 (168), Annual Patta
28 (169), Annual Patta 18 (170), 74 (171), Ghopa Patta
Government Land (202,203 and 204), Annual Patta 5
(205), Government Land (206), Annual Patta 18 (207),
45 (208,209,210 and 211), 107 (212), 166 (214), 107
(215), 8 (216), 165 (217), 12 (218), 94 (219), 167 (220),
69 (221), 75 (222), 3 (223), 133 (224), 68 (225), 94
(226), 25 (227 and 228), Annual Patta 4 (229), 145
(230), Annual Patta 34 (231), 150 (233), 116 (234 and
235), 53 (236), 110 (237), 145 (238,239 and 240),
Government Land (241), 95 (242), 99 (244), 115 (245
and 246), 81 (247), 99 (248), 133 (249), Annual Patta
(250), Annual Patta19 (251), Annual Patta11 (252,253
and 254), 48 (255), 97 (256), 98 (257), 167 (258), 134
(259), 108 (260), 56 (261), 26 (262), 42 (263), Annual
Patta3 (264), 25 (265), 115 (266), 95 (267), 55 (268),
82 (269), 95 (270), 98 (271), 95 (272), 115 (273), 156
(274), 42 (275), 26 (276), 130 (277), 52 (278 and 279),
54 (280), 24 (281), 98 (282), 95 (283), 178 (284), 82
(285), Government Land (286), 130 (287), 24 (288),
152 (289), 117 (290), 65 (291), Government Land
(292), 55 (293), 26 (294 and 295), 174 (296), 18 (297
and 298), 19 (299), 61 (300,303 and 304), 127 (305),
Government Land (306), 127 (307), 18 (308), 174
(309), 153 (311), 31 (312), 48 (313), 137 (314 and
315), 149 (316), 17 (317), 179 (318), Kacha Patta/107
(213), Kacha Patta/150 (232), Kacha Patta/63 (301),
Kacha Patta/46 (302), Kacha Patta/111 (310), Kacha
Patta/151 (88)
10. Village Government Land (27,28, and 29), 2 (30), 1 (31), 6 Mauza:Sila
Ghorajan (32), 3 (33). Senduri
(North Ghopa
Guwahati)
11. Amingaon Government Land (51), 6 (205), 136 (206), 11 (207), Mauza: Sila
(North 153 (230), 69 (231), 16 (232 and 233), 152 (234), Sendari
Guwahati) 100 (235), 35 (236 and 237), 54 (238), 20 (239,240 Ghopa
and 241), 47 (242), 130 (243), 51 (244), 52 (245), 64
(246), 59 (247), Annual Patta (248 and 249), 59 (250),

42 (251), 152 (252), 16 (253), 54 (254 and 255), 136
(256), 20 (257,258,259 and 260), 157 (195), 105 (272
and 273), 122 (274), 107 (275), 51 (276), 55 (283), 67
(284), Annual Patta (285), 122 (286), Annual Patta
(287), 41 (288), 23 (289), 1 (300), 134 (644), Kacha
Patta/108 (271), Kacha Patta/105 (272), Kacha Patta/
42 (277), Kacha Patta/158 (278), Kacha Patta/63 (280)
12. Village - 336 (1), 520 (2), 691 (3), 12 (4), 404 (5), 339 (6), Mauza: Ram
Azara 407 (7), 470 (8), Annual Patta (9 and 10), 339 (11), Charani
Palasbari Annual Patta (12), 732 (13 and 14), 14), Government
Land (15 and 16), 138 (17), 264 (18 and 19), 49 (20),
411 (21), 39 (22), 53 (23 and 24), 200 (25), 238 (26),
472 (27), 304 (28), 577 (29,30,31,32,33 and 34), 390
(35), 344 (36), 529 (37), Government Land
(38,39,40,41,42 and 43), 55 (44), 383 (45), 56 (46),
541 (47), 577 (48), 541 (49 and 50), 345 (51), 541
(52), 475 (53), 402 (54), 541 (55), 18 (56), 256 (57),
541 (58 and 59), Government Land (60,61 and 62),
477 (63), Government Land (64), 477 (65), 416 (66),
Government Land (67), 256 (68), 183 (69),
Government Land (70 and 71), 20 (72), 21 (73), 271
(74), Government Land (75), 147 (76), 348 (77), 257
(78), 391 (79), 58 (80), 188 (81), 404 (82), 407 (83),
258 (84), 407 (85 and 86), 211 (87), 407 (88), 112
(89), 211 (90), 161 (91 and 92), 112 (93), 259 (94),
408 (95), 424 (96), 598 (97), 566 (98), 567 (99), 40
(100), 272 (101), 145 (102), 47 (103), 205 (104), 205
(105), 204 (106), 483 (107 and 108), 548 (109 and
110), Government Land (111), 11 (112), 62 (113), 414
(114), 263 (115), 414 (117), 261 (118), 549 (119), 59
(120), 24 (121), 262 (122), 267 (123), 183 (124), 414
(125), 62 (126), 427 (127), 40 (128), 548 (129 and
130), 166 (132), 475 (133), 349 (134), 483 (135), 636
(136), 47 (137 and 138), 145 (139), 241 (140), 424
(141), 185 (142), 146 (143), 435 (145), 167 (146 and
147), 210 (148), 271 (149), 414 (150), 147 (151), 104
(152), 349 (153), 424 (154 and 155), 184 (156 and
157), 208 (158), 242 (159), 201 (160 and 161), 250
(164, 165 and 166), Government Land (167), 482 (169
and 170), 202 (173 and 174), 37 (179), 273 (183), 544
(184), 170 (189), 416 (191), 170 (192), 172 (193 and
194), 350 (195), 256 (196), 553 (197), 351 (198), 206
(199), 387 (201), 423 (202 and 203), 538 (204 and
205), 600 (206), 168 (207 and 208), 414 (209 and 210),
416 (211), 533 (212), 470 (213), 27 (214), 266 (215),
Kacha Patta/160 (144), 201 (162), 250 (163), 479 (171),

202 (172), 141 (178 and 181), 599 (182), 544 (185), 63
(186), 551 (190), 387 (200), 533 (216), 652 (217), 545
(218), 334 (1318), 479 (1252), 205 (104), 483 (108),
548 (109), 250 (165), 202 (174), 168 (207)
13. Village - Garal 338 (345), 192 (346), 41 (347), 463 (348), 3 (349), Mauza:Ram
(Palasbari) 79 (350), 193 (351 and 352), Government Land Charani
(353), 120 (354), 194 (355), 363 (356), Government
Land (357), 32 (358), 362 (359,360,361 and 362), 115
(363), 102 (364), 386 (365), 41 (369), 360 (370), 493
(371), 121 (372), 182 (373), 91 (374), 557 (375), 530
(376), 175 (378 and 379), 278 (380), 279 (381), 278
(382 and 383), 289 (384), 285 (385), 289 (386), 1 (387),
94 (388), 287 (389), 145 (390), 240 (391), Government
Land (392), 655 (393), 289 (394), 36 (395), 387 (396),
518 (397), 62 (398), 146 (399), 94 (400), 249 (405),
231 (406), 195 (407), 287 (408), 161 (409), 196 (410),
1 (411), 452 (412), 1 (413), 361 (414), 358 (415), 147
(416 and 417), 242 (418), 243 (419), 146 (420), 272
(421), 244 (422), 289 (423), 97 (424), 456 (425), 73
(426), 245 (427), 179 (428), 289 (429 and 430), 520
(431), 289 (432), 290 (433), 246 (435), 76 (436), 180
(437), 237 (438), 65 (439), 388 (440), 190 (441), 456
(442), Government Land (443), 456 (445), 183 (447),
378 (448), 183 (449), 378 (450), 4 (451 and 452), 10
(453), 363 (454), 194 (455), 293 (456), 193 (457), 615
(462), 79 (464), 192 (469), 391 (470), 389 (471), 390
(472), 462 (474), 390 (475), 536 (476), 531 (477), 528
(478), 247 (479), 360 (480), 293 (481), 148 (482), 560
(483), 576 (484), 581 (485), 149 (486), 560 (487), 73
(488), 296 (489 and 490), 517 (491), 186 (492), 76
(493), 71 (494), 12 (495 and 496), 531 (497), 528 (498),
248 (499), 360 (500), 293 (501), 3 (502), 79 (503),
148 (504), 197 (506), 89 (507), 465 (508), 298 (509),
612 (510), 561 (511), 562 (512), 493 (513), 249 (514),
493 (515), 190 (516), 41 (517), 390 (518), 190 (519),
291 (520), 522 (521,522,523,524,525 and 526), 198
(527 and 528), 522 (525 and 526), 198 (527 and 528),
360 (529), 339 (530), 496 (531), 564 (532), 392 (533),
515 (534), 299 (536), 426 (537), 525 (538), 522 (539),
360 (540), 76 (541), 186 (542), 304 (543), 565 (544),
444 (545), 199 (546), 557 (547), 378 (548), 183 (549),
199 (550), 200 (551), 250 (552), 392 (556), 564 (557),
43 (558 and 559), 253 (560), 201 (561), 202 (562),
251 (563), 301 (564), 252 (565), 150 (566), 97 (567
and 568), 560 (569). 259 (776), 306 (777), 151 (778),
416 (779), 497 (781), 152 (782), 204 (783), 475 (784),
541 (785), 619 (789), Government Land (790), 408
(791), 204 (792), 48 (793), 204 (794), 48 (795), 338
(801), 391 (802), 414 (803), 517 (804), 260 (805), 49
(807), 153 (808 and 809), 311 (811), 464 (812), 639
(813), 463 (814), 45 (1312), 307 (815), 343 (752), 206
(816), 641 (817), 338 (818), 639 (819), 640 (820), 543
(822), 617 (823), 411 (824), 618 (825), 104 (826), 619
(827 and 828), 160 (829), 621 (830), 475 (835), 309
(836), 475 (837), 151 (838), 152 (839), 410 (840), 605
(841), 474 (842), 310 (843), 535 (844), 90 (845), 205
(846 and 847), 626 (848 and 849), 623 (850), 619 (851
and 852), 624 (853), 544 (855), 14 (856), 407 (858),
313 (859), 31 (860), 550 (861), 417 (862), 416 (863),
613 (864), 312 (866), 416 (867), 476 (868), 31 (869),
336 (870), 207 (871), 465 (872), 628 (873), 465 (874),
601 (877), 154 (878), 260 (879), 293 (880), 546 (881),
264 (882), 421 (883), 45 (884), 210 (885), 547 (886),
457 (887), 465 (888), 51 (889), 19 (890), 18 (891),
478 (894), 416 (895), 463 (896), 11 (897), 494 (898),
170 (899), 6 (900), 545 (901), 15 (902), 620 (903),
314 (904), 16 (905), 499 (906), 635 (907), 631 (908),
472 (909), 636 (910), 357 (911), 208 (912), 17 (913),
11 (914), 45 (916), 416 (917), 417 (918), 457 (919),
50 (920), 416 (921, 922 and 923), 419 (924), 315 (925),
209 (927), 481 (928), 335 (930), 105 (931), 455 (932),
546 (933), 501 (934), 482 (935), 52 (936), 67 (937),
53 (938), 457 (939), Government Land (1331), 29
(1336), 45 (1312), Kacha Patta/246 (434), 456 (444),
524 (446, 459 and 458), 558 (460), 540 (461), 91 (463),
459 (466), 76 (467), 41 (468), 192 (469), 391 (470),
389 (471), 390 (472), 461 (473), 519 (505), 360 (529),
299 (554), 582 (555), 169 (821), 622 (831), 750 (832),
Government Land (926)
14 Village Sila 42 (58), Government Land (38), 26 (85), 3 (37), 48 Mauza: Sila
Mahekhati (36), 64 (258), 19 (232), 64 (233), 19 (234), Senduri
(North Annual Patta (184), 19 (261), 35 (245), 5 (238), 50 Ghopa
Guwahati) (237 and 239), 64 (223), 13 (225), 64 (226), 19 (236),
47 (282), 9 (11), Annual Patta (128), 50 (129), 3 (127),
Government Land (120), 27 (124), 1 (121), 56 (123,152
and 153), Government Land (154), 53 (155), 56 (156
and 157), 53 (149), Annual Patta (150), 56 (151), 61
(99), 69 (193), 24 (68 and 79), Annual Patta (80 and
81), 16 (82), 51 (83), 61 (91), 32 (92), 3 (93), 32 (94)
61 (96 and 97), 33 (98), 61 (99), Annual Patta (100),
51 (101), Annual Patta (102 and 103), 5 (104), 55 (105),
Annual Patta (106), 37 (107), Government Land (108),
27 (109), 54 (110), 36 (111 and 112), 33 (113), 15 (114),

Government Land (115), 34 (116), 61 (117), 20 (118),
Government Land (122), 56 (123), 27 (124), 21 (125),
32 (126), 3 (127), Annual Patta (128), 50 (129 and
130), 55 (131), 51 (132), Annual Patta (133, 134 and
135), Government Land (136), 55 (138), 32 (139), 55
(140 and 141), 51 (142), 32 (144), Government Land
(145), 51 (147), 17 (148), 4 (149), Annual Patta (150),
61 (151), 56 (152), 24 (153), Government Land (154),
56 (155 and 156), Government Land (159), 42 (161),
52 (177), 39 (178), 3 (179), 2 (180), 40 (181), Annual
Patta (182), 6 (183), Annual Patta (184 and 185), 42
(186 and 187), 6 (188), 29 (189), 3 (190), 48 (191),
Annual Patta (192), 22 (203), 14 (204), 38 (205), 21
(206), 42 (207), 14 (208), 13 (239), 25 (281), 47 (282
and 283), Government Land (284), 6 (299)
15 Village Sila Government Land (92), Annual Patta (238), 122 (273), Mauza: Sila
(North 174 (274), 41 (275), Annual Patta (279), 56 (280), Senduri
Guwahati) 25 (281), 110 (373), Government Land (383,384,385 Ghopa
and 386), 31 (714), 34 (729 and 730), 32 (725), 197
728), Annual Patta (770), 156 (735), 49 (733), 97 (734),
Government Land (736), 139 (737), 197 (739)
16. Village Koroi 34 (4), 32 (30), 25 (31), 31 (32), 5 (33), 26 (34), Mauza: Sila
Bari (North 20 (39), Government Land (40), 5 (41), 5 (44), 1 (45), Senduri
Guwahati) 5 (53), 5 (54), 13 (73), 21 (105), Government Land Ghopa
(103), 14 (108), Government Land (110), Annual Patta
(111), 36 (113), 36 (114), 22 (115), 36 (116), 22 (121),
33 (125), Government Land (127), 19 (128), 42 (133),
16 (130), 45 (134)
17. Village Numali 15 (58), 38 (59), 12 (60), 8 (61), 14 (62), 15 (63), Mauza: Sila
Jalah (North 53 (72), 48 (76), 53 (74), Annual Patta (77), 52 (78), Senduri
Guwahati) 84 (79), 35 (180), Annual Patta (179), 24 (81), Ghopa
14 (82), 37 (83), Government Land (89), 40 (372), 14
(327), Government Land (154), 67 (47), 62 (48), 21
(49), 14 (50), 75 (51), 14 (52), 75 (53), 15 (54), 64
(55), 54 (56), 29 (57), 1 (58), 38 (59), 12 (60), 8 (61),
14 (62), 15 (63), 75 (64), 62 (65), 67 (66), 40 (67), 11
(68), 16 (69), 75 (70), 19 (71), 53 (72), 9 (73), 5 (74),
24 (75), 48 (76), Annual Patta (77), 52 (78), 84 (79),
67 (80), 24 (81), 14 (82), 37 (83 and 84), 14 (85),
Annual Patta (86), Government Land (87), Annual
Patta (88), Government Land (89), C.G. (90),
Government Land (91), Government Land (92),
Annual Patta (93), Government Land (94 and 95), C.G
(96), 61 (334), Government Land (362), C.G. (142), 85

(147), Annual Patta (148), 44 (149), Government Land
(150), 14 (327), 31 (165 and 166), 25 (167), 53 (176), 9
(177), 7 (178), 26 (183), Annual Patta (184 and 179),
35 (180), 26 (182 and 183), Annual Patta (184), 53
(185), 9 (186), Annual Patta (187), 65 (188), 10 (189
and 190), 54 (191), Government Land (192), 54 (193),
7 (194), Government Land (195), C.G (138)
18. Village Government Land (120,121,124,125,126,127 and Mauza:

Mathgharia 128), 15 (129), Government Land (130), 39 (139), Beltola
No. 2 Government Land (133 and 134), 39 (135,136 and
137), 16 (139), Government Land (140), 16 (141), 39
(143,147 and 148), 4 (149), Government Land
(150,151,152 and 153), 16 (154), 31 (155), 26 (156
and 157), 20 (167), 14 (171), Government Land
(176,177 and 178), 39 (180), Government Land (199
and 218), 30 (221), Government Land (222, 223, 224,
226,227,229 and 230), 4 (231), 30 (240), 22 (241), 26
(249), 16 (251), 30 (253), Government Land (132), 10
(163), 7 (165), Government Land (219), 8 (220),
Government Land (226)
19. Village Birkuchi 20 (4), 11 (5), 16 (6), 22 (7), 34 (8 and 9), 22 (10), 34
(11), 7 (12), 12 (13), Government Land (14), 7 (15),
16 (16), Government Land (17), 7 (18), 31 (19), 29
(20), 1 (21), 15 (22 and 23, 16 (24), 31 (25), 27 (26),
15 (27), 28 (28), 31 (29), 1 (30), Government Land
(31), 8 (32), Government Land (33), 5 (34), 1 (35), 14
(36), 5/Government Land (40, 41 and 42), 1 (43 and
44), 26 (45), 29 (46), Government Land/5 (47 and 48),
22 (49), 21 (50), 5 (51, 52 and 53), 1 (54), Government
Land/5 (55), 1 (56, 57 and 58), 23 (59), 3 (60 and 61),
5 (62), 1 (63), Government Land (64), 1 (65), 17 (66),
8 (67), 21 (68 and 69), 6 (70), 14 (71, 72 and 73),
Government Land (74), 9 (75), Government Land (76,
77 and 78), 9 (79), Government Land (80 and 81), 17
(82), 14 (83), 5 (84), 1 (85), Government Land (86), 5
(87), 11 (88), 10 (89), 2 (90), Government Land (91),
11 (92), 21 (93), Government Land (94), Government
Land/5 (95), 11 (96), 14 (97), Government Land (98),
11 (99), Government Land/5 (100 and 101), 11 (102),
Government Land/5 (103, 104, 105, 106, 107, 108,
109, 110, 111, 112 and 113), 33 (115 and 116), 4 (118),
Government Land/5 (119 and 120) 5 (121), 33 (123
and 124), Government Land (125, 126, 127, 128, 129,
130, 131, 132 and 133), 5 (134), 3 (135), 5 (136),
Government Land/5 (137), 7 (138), 5 (139), Government

Land (140, 141, 142, 143, 144, 145, 146, 147, 148, 149
and 150), 11 (151), 18 (152), 25 (153), 12 (154), 5 (155
and 156), 11 (157), 21 (158), 5 (159), Government Land
(160), 4 (161), 13 (162), 19 (163), Government Land
(164), 13 (165), 24 (166), Government Land(167), 11
(168), Government Land (169, 170, 171), 5/Government
Land (172), 18 (173), Government Land(174 and 175),
5 (176), 20 (177), Government Land (178 and 179), 20
(180), 18/Government Land (181), 13/Government
Land (182), 12 (183) 4 (184), 15 (186), 24 (187, 188
and 189), 16 (190), 20 (191, 192, 193, 194, 195, 196,
197, 198, 199), 34 (200), 20 (201), 34 (202, 203, 204,
205, 206, 207, 208, 209), Government Land (210, 211,
212, 213 and 214), 20 (215), Government Land (216,
217, 218 and 219), 21 (220), Government Land/5 (221),
16 (222 and 223), 1 (224), 5 (225, 226 and 227), 33
(228, 229, 230 and 231), Government Land (232, 233
and 234), 5 (235, 236 and 237), Government Land (238,
239 and 240), 5 (241), 11 (242, 243, 244 and 245),
Government Land (246), 24 (253 and 254), Government
Land/1 (255), 33 (256, 257, 258, 259, 260, 261, 262,
263, 264)
20. Village 161 (604), 86 (606), 75 (607), 38 (608), 172 (609), Mauza:Sila
Sendurighopa 136 (610), 155 (611), 154 (612), 136 (613), Senduri
75 (614), 77 (615), 230 (616), 115 (617), 192 (618), Ghopa
118 (619, 620 and 621), 154 (622), 118 (623), Annual
Patta (624), 193 (625), 39 (626), 230 (629 and 630),
241 (631), 125 (632), 39 (633), 210 (634), 25 (635),
125 (636), 210 (637and 638), 42 (639 and 640), 211
(641), 40 (642), 137 (643), 138 (644), 211 (646), 78
(647), 212 (648), 119 (649), 186 (650,651 and 652),
139 (653), 174 (654), 179 (655), 186 (656), 243 (657),
89 (658), 97 (659), 47 (660), 231 (661), 174 (662),
247 (663), 247 (664), 186 (665), 247 (666, 667 and
668), 5 (669,670,671,672 and 673), Annual Patta (674),
5 (675 and 676), 221 (677), 185 (680), 234 (681), 19
(683), 265 (685), 20 (686), 265 (687), 84 (688),
Government Land (690), 185 (693), 158 (694), 247
(695), Government Land (699,701,702 and 703), 186
(1414), Government Land (704, 705, 706, 707, 708,
709, 710, 711, 712, 713, 714, 715, 716, 717, 718, 719,
720, 721, 722,723, 724, 725, 726, 727,728,729 and
730), 3 (731), Government Land (732, 733, 734, 735,
736, 737,738,739, 740,741 and 742), 13 (743), 94
(744), Government Land (745,746 and 747), 8 (750),

(753, 1509, 1510, 1511, 1223, 1486, 1499, 1501, 1502,
1421, 1422,1423,1424, 1425,1426,1427,1428,1429
and 1512), 247 (1280 and 1277), 5 (1278 and 1279),
221 (1514), 5 (1297 and 1298), 247 (1281), 105 (1282),
157 (1273), Government Land (1283), 158 (1284 and
1288), 276 (1291), 186 (1295), 1 (1297), 5 (1298 and
1278)
EC-Industrial Area
Name of Industrial PATTA NO.(DAG NO.) Mouza/Police
Areas [Figures in brackets indicate Dag numbers] Station
1 Jagiroad - I Government land (513, 516, 573) Mouza : Gova,

Jagiroad
2 Jagiroad - II Government land (494, 502, 543, 501, 503, 661) Mouza : Gova,
Jagiroad
3 Kampur (Assam 255(901), 8(155), 15(342), 25(341, 149, 152), Mouza & PS :
Cooperative 36(153, 154), 87(321, 324, 451, 328), 88(93), Kampur
Sugar Mill 92(447), 105 (449, 450, 452, 453, 454), 128(448),
Complex) 129(101), 164(325), 181(322), 192(390, 391), 207
(320), 209(327, 308), 216(326), 253(150), 3(151),
59(156), 42(323), 294(306)
4 Silghat (Assam 1(3, 4, 89, 22, 35, 37, 34), 96(172, 174, 179), Mouza : Pubtharia
Cooperative Jute 1(156), 72(155), 173(154), 124(353) P.S. : Kaliabor
Mill Complex)
5 Amingaon Government land (275, 406) Mouza : Sila

Sundari,
Ghopa
6 Dagaon Government land (380, 375, 363, 423, 393) Mouza : P.K.
Mahal
7 Assam Small Government land (265, 250, 251, 259) Mouza : Ulubari
Industries District: Kamrup
Development
Corporation
Ltd., Guwahati
8 Assam Government land (259 & 265) Mouza : Ulubari

Conductors District: Kamrup
and Tubes Ltd.

Complex,
Guwahati-21
9 Assam Government land 13(250, 251, 259) Mouza : Ulubari

Ayurvedic District: Kamrup
Products,
Bamunimaidam
Complex, Guwahati
10 Singhi Cables & 70 (284) Mouza : Titabor

Conductors (P) District : Jorhat
Ltd., Jorhat
11 Srikona 13(201), 15(189, 191, 187), 16(183, 700, 129, 181, Mouza : Srikona
182, 130, 152, 154, 169, 102, 186, 126, 225, 168, District : Cachar
699, 701, 703, 704, 705, 185, 201, 210, 218, 153, 706,
128, 127), 24(202, 217), 25(207, 210), 156(204, 205),
157(209, 216), 159(215), 161(188), 162(188), 12(190,
200, 203, 206, 208, 211, 212, 213, 214, 219), 21(190,
193, 184, 212)
12 Malini Beel, 161(358), 139(303), 15(28, 32), 14(24, 31), Tarapur, Pt.V,
Tarapur, 77(199), 75(198), Government Land (270, 271, Silchar Mouza :
Ambikapur 272, 275, 278, 276, 277) Ambikapur
Industrial Area, Pt.VIII, Silchar
Cachar
13 Irongmera 5/78 (105) Mouza :

Irongmera /
Dhurband
14 Complex of 24(253, 254, 300) Birkuchi, Mouza : Beltola

J.S. Oil (256) Madgharia, (257) Kaltakuchi Dist. : Kamrup
Fats Pvt. Ltd.
15 BRPL Industrial Government land (1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, Mouza : Sidli
Complex 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26,
27, 28, 29, 30, 31, 32, 33, 34, 36, 38, 39, 40, 41, 42,
43, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57,
59, 60, 61, 62, 63, 64, 65, 66, 67, 70, 71, 72, 73, 74,
75, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89,
90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102,
103, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114,
115, 116, 117, 118, 119, 120, 121, 122, 123, 124, 125,
126, 127, 128, 129, 130, 131, 132, 133, 134, 135, 136,
137, 138, 139, 140, 141, 142, 143, 144, 145, 146, 147,
148, 149, 151, 152, 153, 155, 156, 157, 158, 159, 160,
161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 171,
172, 173, 174, 175, 176, 177, 178, 179, 180, 181, 182,
183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193,
194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204,
205, 206, 207, 208, 209, 210, 211, 212, 213, 214, 215,
216, 217, 218, 219, 220, 221, 222, 223, 224, 225, 226,
227, 228, 229, 230, 231, 232, 233, 234, 235, 237, 238,
239, 241, 242, 243, 245, 246, 247, 248, 249, 250, 252,
254, 255, 259, 260, 262, 658, 659, 660, 666, 667, 668,
673, 675, 678, 679, 680 & 689).
16 Srikona Pt. II, 362 (1196, 1193, 1194, 1195, 1191 and 1192) P.S. : Silchar
Silchar (Cachar)
17 Srikona Grant, 133/79 (54, 55, 56, 57, 65, 66, 67, 61, 69, P.S. : Silchar
Silchar 73, 80, 79, 78 and 84) (Cachar)
18 Nagaon Paper 220 (01) Mouza: Gova

Mills, Nakhola PS: Jagiroad
Grant,
District Morigaon
F. Commercial Estate
Bongaigaon District Dag No. Mouza/Police

Station
1. Abhayapuri 1175 Police Station

Abhayapuri
2. Bijni 85 Police Station-Bijni
3. Salbari 19 Birjohoradihi
Salmara Bappeta District Dag No. Mouza/Police
Station
4. North Cachar & Kailkandi 19 and 1513 Halbari
Dag No. Mouza/Police
Station
5. Nityananda 505 Pub Bajali
North Cachar Hills District Dag No. Mouza/Police
Station
6. Irangmara 105 Irangmara
7. Diyunmukh Dag No. Mouza/Police
Station
8. Maibong Sixth Schedule area Police Station
Diyangmukh
Dibrugarh District Dag No. Mouza/Police
Station
9. Tengakhat 29 (part) Tengakhat
Dhubri District Dag No. Mouza/Police

Station
10. Marichagaon Bagdung
11. Halakura 120 Halakura
Dhemaji District Dag No. Mouza/Police
Station
12. Tipkai 8 Tipkai
Darrang Distt. Dag No. Police Station
Mouza/Police
Station
13. Silapathar 12 Police Station-
Silpathar
14. Maroi 1054 Lakrai
15. Nijdhani gaon 740 part Dalhi
16. Bhergaon 315, 316, 321 and 322 Mazikuchi
Goalpara District Dag No. Mouza/Police
Station
17. Udalguri 1314 Udalgiri
18. Lakhipur 191 Ps-Lakhipur
Jorhat Distt Dag No. Mouza/Police
Station
19. Dudhnoi 179 (kha) Police Station
Dudhnoi
20. Namdeuri 104 Manja Maligaon
Kamrup Distt. Dag No. Mouza/Police
Station
21. Majuli 763 Majuli Salmara
22. Nagarbera 474 Nagarbera
23. Boko 234 Bolo
24. Goreswar 397 Kuruabali
25. North Guwahati 275 and 300 Police Station
26. Sonapur 296 N Guwahati
Lakhimpur District Dag No. Banbari
Mouza/Police
Station
27. Bangalmara 514 Laluk
Nagaon District Dag No. Mouza/Police
Station
28. Kalibor 126 Borbogia
29. Missa 150 Borbhogia
30. Raha 327 Raha
31. Morigaon District Dag No. Mouza/Police
Station
32. Tamulpur 74/437 Police Station Tamulpur
33. Baganpura 804 Police Station Bangapara
34. Mukalmua 203 Police Station
Mukalmua
35. Tihu 140 Police Station Tihu
Sonitpur District Dag No. Mouza/Police
Station
36. Sotia Sotia town Sotia
37. Biswanatha Chariali Biswanath Chariali town Biswanath
Sibsagar District Dag No. Mouza/Police
Station
38. Moran 493 Momora
Tinsukia District Dag No. Mouza/Police
Station
39. Talap 174 Saikhowa
40. Chapakhowa 329 & 320 Sadiya
Karbi-Anglong Dag No. Mouza/Police
Station
41. Jenkha Sixth Schedule area Rangkhang
42. Donkamokom Sixth Schedule area Rangkhang
43. Amtreng Sixth Schedule area Guaramle
44. Baithalangshu Sixth Schedule area Rangkhang
45. Dekhora Sixth Schedule area Duarbageri
46. Dokmoka Sixth Schedule area Namati
47. Bokolia Sixth Schedule area Langfer
48. Larwalakgsu Sixth Schedule area Jamunapar
49. Hojai Ward Hojai town No.1
50. Dhing Ward Dhing town No.4
51 Howly Ward Howly town No.3
52. Nagsankar 551 Nagsankar
II TRIPURA
(A) Integrated Infrastructure Development Centre
1. Dewanpassa, Post Office Khatian No.1/45, (Plot No.367) 1/19, (Plot No.72) 1/44 (Plot No.360)
Dharmanagar 1/23, (Plot No.52), 1/44, (Plot No.359)
(B) Industrial Estate
1. Badharghat Post Office, Khatian No.2079, Plot Nos. 6609 to 6639, 6649 to 51 7768 to 7769,
Agartala 8663 to 8664, 6632
2. Arundhutinagar Khaitan No. 4325, Plot No. 3442, 3458/12511, 3458/12512, 3450 to
53, 3458 to 63, 3458/12508 to 12
3. Kumarghat Khatian No. 05, Plot No. 2286, 2287, 2283, 2284, 2285, 2295, 2212.
4. Dhajanagar Plot No.284, 276, 277, 278, 287, 311, 2511, 2512, 2817, 283, 286, 273,
272, 266, 2514, 779, 282
5. Dharmanagar Mission Tilla P.O. Dharmanagar, District North Tripura Dag Nos.
2942, 2933, 4006, 4009, 4021, 4010, 4020 Khatian No. 8/2:
(C) Growth Centre Project Bodhungnagar, West Tripura
(D) Export promotion Industrial Bodhjungnagar, West Tripura
Park
(E) Industrial Area

Mouja-Dulki under 6458/9212, 9213, 9214, 6459/9215, 9216/9441, 6458, 9217, 9218/
Sadar Sub-Division 9445, 6462, 6466, 6463, 6490, 6491, 9197, 6460, 6461, 6519, 6474,
6489, 6467 and 9238",
III MEGHALAYA
(A) Growth Centra
Mendipathar, North Domianthi Village
East Garo Hills Babupara Village
District South Chidrang River
East Hills
West Genang A Mohal Bijni and
Balnaram Village
(B) Export Promotion
Industrial Park
Byrnihat, Ri Bhoi North P.W.D. Road
District South Umtru River
East Umtru River
West Me. S.E.B. Land
(C) Industrial Area
Barapani, Ri Bhoi North Me. S.E.B. Land
District South Umiam River
East Umiam River
West M/s S.E.B. Land
(D) Industrial Estate
(a) Short Round Road North F.C.I.'s Land
Pologround, Shillong South Me. S.E.B. Land
East P.W.D. Road
West Reserved Forests
(b) Nongstoin, North Forest Land

West Khasi Hills South Stream & River
District East Land of Smiti. M. War.
West Land of Smiti. M. War
(c) Jowai, Jaintia North Katcha Road

Hills District South Private Land
East Private Land/Stream
West Compound of Seventh Day Adventist
Training School
(d) Dra, West Garo North P.W.D. Road and Matchakolgiri Village
Hills District South P.W.D. Road and Matchakolgiri Village
East Matchagiri Village
West P.W.D. Road and Matchakolgiri Village
(e) Mendipathar East North Private Land and P.W.D. Road and
Garo Hills District South Private Land
East M/s Meghalaya Pottery P.W.D. Road

West Private Land
(f) Williamnagar, North Private Land
East Garo Hills District South Private Land
East Private Land
West Private Land and P.W.D. Road.
(E) Scheme Area

(a) Byrnihat-from North East Land enclosed within 500 metres on the left side
Khanapara the Centre of National Highway 40 from the
end point Scheme Area-I of the Umtrew Bridge (Byrnihat
Bridge) upto 2 kilometres towards Gauhati.
North Land enclosed within 500 metres on the right side from
the centre of Umtrew damsite road upto the junction of
Narbong Village road and following the Boundary of
Export Promotion Industrial Park on the Western site
upto the Northern Bank of Umtrew river.
North West Land enclosed within the North West Bank of Umtrew
river to the edge of Umtrew Damsite road in the left side
upto the Umtrew Bridge (Byrnihat Bridge).This stretch
covering the Export Promotion Industrial Park which
cover an area on the right side of the Umtrew Damsite
road upto the Northern Bank of Umtrew river and some
portion on the right side of the Umtrew Damsite road
near Narbong village in the Western site.
East & Land enclosed by 150 metres on the right side from the
South Eastern center of the National Highway 40. From the
entry point of Umtrew Bridge (Byrnihat Bridge) upto
1 km. South East toward Shillong connecting with the
seasonal stream.
South & From the seasonal stream on the right side of National
South West Highway 40 joining with the track in and around
Nongkrila village joining the unmettaled road till the
end and joining with the river bank of Umtrew at
Southern portion following the Southern bank of Umtrew
river to the entry point of the Byrnihat Bridge.
(b) Byrnihat- North East Land enclosed within 500 metres on the left side from
Khanapara the center of the National Highway started from 2
Scheme Area-II kilometre after the Byrnihat Bridge towards Gauhati
upto Khanpara junction."
IV MIZORAM
(a) Industrial Growth Boundary :
Centre, East Private Land
Luangmual West Private Land and Vacant Land
North Changpui lui

(Area : 311.00 acres) South Arithladawn lui
(b) Industrial Estate, Boundary :
Zuangtui East Private Land
West Private Land
(Area: 74.7 acres) North Zuangtui lui
South Stream, private land and Power and Electricity
Department site.
(c) Industrial Estate, Boudary :
Kolasib East National Highway No. 54
West Kolasib cemetery and Quarry
(Area: 10.79 acres) North Dry Stream and Private Land
South Stream.
(d) Integrated Boundary:
Infrastructure East Stream and Private Land
Development West Stream
Centre, Pukpui North Barren land
(Area: 25.50 acres) South Border Road Task Force Road to Kawmzawl.
(e) Industrrial Estate, Boundary :
Chawngta East College site and Christian graveyard
West Private land
(Area: 7.41 acres) North Sanuksury stream and Private land
South Forest Department boundary (lake) and
Jeep Road to Saizawl."
V. NAGALAND
(a) Noklak Industrial Growth Centre, Boundary :
Tuensang District North Noklak Village
South Noklak Village
(Area: 14.593 Hectares) East Noklak Village
West Busam's Land
(b) Longleng Industrial Growth Centre, Boundary
Tuensang District North Chantongya Area
South T.R.C. Field and Lonleng Town
(Area: 24.207 Acre) East Maman-N
West Nyengchingtong Area
(c) Viswema Mini Industrial Growth Boundary:
Centre, North Puhocho Mekro's Land
Kohima District South Vimhazol's Land
East Mehozu Mekro's Land
(Area: 10 Acre) West Pusazo Neikha's Land
(d) Tizit Sub-division, Boundary:
Mon District. North Assam
South Shangnyu Circle
(Area: 30,000 Hectare) East Arunachal Pradesh
West Naginimora Circle
(e) Bhandari Sub-division, Boundary:

Wokha District. North Mokokchung
South Rengma Region
(Area: 850 Square kilometre) East Upper Lotha Range
West Assam
(f) Dimapur Sub-division, Boundary:
Dimapur District. North Assam
South Peren Sub-Division
East Niuland Sub Division
West Assam
(g) Ganesnaghar New Industrial Growth Centre, Boundary:
Dimapur District. North Dhansisri River
South Toshezu Village Area
(Area: 1000 acre) East Ganesnaghar Village Area
West Khekiho Village and Maglamukh
(h) Ghathashi Area, Boundary:
Zunheboto District. North Pughoboto Area
South Chazuba Region
(Area: 40 Hectare) East Tsuyi River
West Doyang River
(i) Wazeho Area, Boundary:

Phek District. North Wazeho Village
South Molen Village Area
(Area: 200 Hectare) East Zipu Village Area
West Tizu River
(j) Tuli Sub-division, Boundary:

Mokokchung District. North Assam
South Chantongnya Area
East Tuensang
(Area: 13, 125 Hectare) West Tsurong River
(k) Chuchuyimlang Area, Boundary :

Mokokchung District. North Tuli Region
South Mokokchung Town
(Area: 13, 125 Hectare) East Changtongnya Area
West Longchang Area
(l) Longnak and Saring Area, Boundary :

Mokokchung District. North Assam
South Changki Village Area
(Area: 13, 125 Hectare) East Longchem Village Area
West Assam.
VI. MANIPUR
(a) Industrial Estate Location:

Takyal Village: Takyel Khongbal (Dag Number 526 and 527)
Block : Naorang Sabal
Sub-Division : Imphal West-I
District : Imphal West
Boundary:
North Takyel Khongbal Village
West Sports Auhority of India Complex
South New Cashar Road (National Highway
Number 58)
East Tera Village
(b) Growth Centre Location:

Lamlai-Nepet Village: Lamlai-Napet
Block : Sawombung
Sub-Division : Imphal East-I
District : Imphal East
Boundary:
North Imphal - Ukhrul Road (State Highway)
West Lamlai Village
South Kangba ching Village
East Nepet Village and Khema Hills
(c) Export Promotion Location:

Industrial Park Village: Irengband, Kakching Wairi
Knunuta Chingjih Block : Kakching
Sub-Division : Kakching
District : Thoubal
Boundary:
North National Highway 39 and part
of Irengband Village
West Indo Burma Road (National Highay
Number 39)
South Kakching Wairi Village and part of
Khunuta Chingjin
East Part of Irengband Village and
Khunuta Ching
(d) Integrated Location:

Infrastructure Village: Moreh
Development Centre Block : Sub-Division : Moreh
Moreh District : Chandel
Boundary:
North Laiching, Yangoupokpi
West & Khujai Lok and Namphalaw
South Chung Tera Village
East Lailok
(e) Trade Centre Location:

Moreh Village: Moreh
Sub-Division : Moreh
District : Chandel
Boundary:
North National Highway Number 39
West Forest Range Office
South Industries Department Training Centre
East Private Patta Land."
VII. ARUNACHAL PRADESH
(a) Industrial Estates
1. Deomali, District Tirap Boundary:

East Deomali River
(Area: 18630 square metre) West Deomali Namsai Road
North Public Land
South T.B. Hospital Public Land
2. Khonsa (Surju), Tirap Boundary:

East Surju Nallah
West Jhum Land of Bunting Village
(Area: 4540 square metre) North Slope Pipe Line
South Jhum Land of Bunting Village
3. Pasighat District East Siang Boundary:

East Ramro Korong and West Rice
Cultivation land
(Area: 8.008 hectares) West Land of Subsidiary Intelligence
Bureau Department
North Land of Arunachal Pradesh State
Transport Staff Quarter
South Government Vacate Land
4. Tawang, District Tawang Boundary:

East Main Road and land of Research
Department
(Area: 28665 square metres) West Public land and Foot Step Road for Public
North Residential Colony of Industries/
Textile & Handicrafts
South Main Road on way to All India Radio
5. Tippi District West Kameng Boundary:

East Nallah
(Area: 6.91 acres) West Road to Tezpur
North Forest Area
South Road to Bomdila
6. Wanghoo District West Kameng Boundary

East Wanghoo Village
West Reserved Forest Area
(Area: 60705 square metres) North Reserved Forest Area
South Road to Wanghoo Village
7. Naharlagun District Papum Pare Boundary:

East Road
West Nallah
(Area: 32376 square metres) North Private Land
South Private Land
8. Chandranagar District Papum Pare Boundary:

East Nallah
West Building of Power Department
(Area: 16188 square metres) North Private Land
South Road
9. Namsai District Lohit Boundary:

East Site for extension of Hospital
(Area: 16188 square metres West Nallah
North Nallah
South Nallah
10. Changlang Town District Changlang Boundary:

East Private Land
West Private Land
(Area: 11372 square metres) North Road to Khuehap Village
South Road to Tirap Hanging Bridge
11. Kachang Village (Miao) District Changlang Boundary

East Paddy field
West Forest
(Area: 20085 square metres) North Cultivate Land and Nallah
South Foot Ball Ground
12. Bam District West Siang Boundary:

East Road (Along to Nyorak Village)
(Area: 50 acres) West Road (Along to Daporijo)
North Hills bounded by village land
South Road (Along to Bassar)
(b) Industrial Growth Centres
Niglok Ngorlung District East Siang Boundary:
East Leko river

West Niglok Ngorlung village
(Area: 2347867 square metres) North Sille River
South Road Pasighat to Jonai
(c) Integrated Infrastructure

Development Centres
1. Deomali, Tirap District Boundary:

East Nocte Timber Company Primary School
(Area:180323.5 sq. metres) West Surju River and Nallah
North Electrical Colony
South Namsang Nallah, Public Land
2. Tippi West Kameng District Boundary:

East Reserved Forest
(Area: 67.600 square metres) West River
North Reserved Forest
South Slope Areas
3. Dirang West Kameng District Boundary:
East Hydel Control Channel
(Area: 29.075 square metres) West Road to Mandir Pudung
North Private Forest Plantation
South Road to Dirang
4. Iduli District Dibang Valley Boundary:
East Private Agriculture Land
(Area: 15 hectares) West Private Agriculture Land
North Nallah
South Private Tea Cultivation
5. Balinong (Maio) District Changlang Boundary:
East West Rice Cultivation Field (Paddy)
West Vacant Land and Magantong Nallah
(Area: 202350 square metres) North Khaike Nallah and Vacant Land
South West Rice Cultivation Area (Paddy)
(d) Industrial Areas
1. Bhalukpong District Kameng Boundary
East Nallah
West Road to Tezpur
(Area: 63.7 acres) North Forest Area
South Road to Bomdila
2. Roing District Dibang Valley Boundary:

East Road
(Area: 40000 square metres) West Government Reserved Land
North Land of Education Department

South Land of Public Works Department
3. Tezu District Lohit Boundary:

East Cooperative Mill
(Area: 15850 square metres) West District Industrial Centre Office and
Colony
North Main Road to Hyliong

South Extended part of Helluling Village
4. Banderdewa District Papum Pare Boundary:

East Residential Area
West Garrage
(Area: 18268 square metres) North Marshy Area
South National Highway 52 to Tezpur and shops
Exemption to specified goods manufactured and cleared by Units located in North Eastern States
Notfn. 33/99-CE., dt. 8.7.1999 as amended by Notfn. Nos. 45/99,1/00,3/00, 1/01, 6/01,35/01, 11/02,
61/02, 65/03, 21/07, 18/08, 32/08, 50/08, 6/16]
[NOTE : For non-applicability of this Notfn. to cigarettes and pan masal containing tobacco masala
with retrospective effect please see section 146 (i) of the Finance Act, 2003].
Importance) Act, 1957 (58 of 1957) and sub-section (3) of Section 3 of the Additional Duties of Excise (Textile
and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts the goods,
(a) specified in the Schedule appended to this notification other than pan masala falling under
Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986); goods falling under Chapter
24 of the said First Schedule and plastic carry bags of less than 20 microns as specified by the Ministry of
Environment and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E) dated
the 17th of June, 2003 and goods falling under Chapter 27 of the said First Schedule and which are produced
by petroleum oil or gas refineries, and cleared from a unit located in the State of Assam or Tripura or
Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh, as the case may be, or
(b) from so much of the duty of excise leviable thereon under any of the said Acts as is equivalent to
the duty payable on value addition undertaken in the manufacture of the said goods by the said unit.
the total duty payable on the said excisable goods of the description specified in column (3) of the Table below
(hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as are
given in the corresponding entry in column (2) of the said Table when manufactured starting from inputs
specified in the corresponding entry in column (5) of the said Table in the same factory, at the rates specified
TABLE
___________________________________________________________________________________________________
the first for manufacture of
Schedule goods in column (3)
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________
than iron ore
generating sets and
parts thereof
12 25 Cement 75 Lime stone and gypsum
tapioca starch
coconut, mustard or
rapeseed oil
manganese or silico
manganese
mentioned above in
S.Nos.1 to 15
___________________________________________________________________________________________________
Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer on the said
excisable goods, other than the amount paid by utilization of CENVAT credit during the month, the duty
first utilizes whole of the CENVAT credit available to him on the last day of the month under consideration for
payment of duty on goods cleared during such month and pays only the balance amount in cash.
(b) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, after such verification as may be deemed necessary, shall refund the duty payable on value
addition, computed in the manner as specified in paragraph 2A to the manufacturer by the 15th of the month
following the one in which the statement as at clause (a) above has been submitted.
2D Notwithstanding anything contained in sub-paragraph 2C above,-
Central Excise Rules, 2004, in subsequent months, and such payment shall be deemed to be payment in cash;
(b) the credit of the refund amount may be taken by the manufacturer in his account current , by the
(c) a manufacturer who intends to avail the option under clause (a) shall exercise his option in writing
for availing such option before effecting the first clearance in any financial year and such option shall be
effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the
financial year;
the option, to take credit of the amount calculated in the manner specified in sub-paragraph 2A in his account
current on his own, as provided for in clauses (a) to (c);
Explanation.-For the purposes of this paragraph, duty paid by utilisation of the amount credited in the account
current, shall be taken as payment of duty by way other than utilisation of CENVAT credit under the CENVAT
Credit Rules, 2004.
2.1 (1) Notwithstanding anything contained in paragraph 2A, the manufacturer shall have the option not to
avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner
of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the
manufacturer for fixation of a special rate representing the actual value addition in respect of any goods
manufactured and cleared under this notification, if the manufacturer finds that the actual value addition in
the production or manufacture of the said goods is at least 115 per cent of the rate specified in the said Table
and for the said purpose, the manufacturer may make an application in writing to the Commissioner of
Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not later than the
goods:
his statutory Auditor containing a calculation of value addition in the case of goods for which a claim is made,
based on the audited balance sheet of the unit for the preceding financial year:
April, 2008 may file an application in writing to the Commissioner of Central Excise or the Commissioner of
Customs and Central Excise, as the case may be, for the fixation of a special rate not later than the 30th day
of September of the financial year subsequent to the year in which it commences production.
(1A) Nothing contained in sub-paragraph (1) shall apply to a unit manufacturing goods falling under Serial
Nos. 12, 13, 14 or 15 of the Table.
Excise may, if he is satisfied that the manufacturer was prevented by sufficient cause from making the
application within the aforesaid time, allow such manufacturer to make the application within a further period
of thirty days:
his statutory auditor containing an estimate of value addition in the case of goods for which a claim is made,
based on the audited balance sheet of the unit, for the preceding financial year;
(2) On receipt of the application referred to in sub-paragraph (1), the Commissioner of Central Excise or
Commissioner of Customs and Central Excise, as the case may be, after making or causing to be made such
inquiry as he deems fit, shall fix the special rate within a period of three months of such application;
at the rate specified in column (4) of the said Table for the goods of description specified in column (3) of the
said Table and falling in Chapter of the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986) as in
corresponding entry in column (2) of the said Table, and on finalization of the special rate, necessary adjustments
be made in the subsequent refunds admissible to the manufacturer in the month following the fixation of such
special rate.
calculated on the basis of the financial records of the preceding financial year, taking into account the following:
(i) Sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any,
paid on the goods;
(iv) Plus: Value of said goods available as inventory in the unit but not cleared, at the end of the financial
year;
(v) Less: Value of said goods available as inventory in the unit but not cleared, at the end of the financial
year preceding that under consideration.
on the goods.
(5A) A manufacturer who commences commercial production on or after the 1st day of April, 2008, shall
be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of
all clearances of excisable goods manufactured and cleared under this notification with effect from the date
of commencement of such commercial production and the difference between the refund payable at such
fixed:
Provided that the refund shall not exceed the amount of duty paid on such goods, other than by
utilization of CENVAT credit.

2.2 (1)In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared
from a unit during a financial year is less than the total duty paid by him on the said goods, other than the
amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded to
him subject to the condition that the total refund made to him during the year, including the aforesaid differential
amount, does not exceed the total duty payable on value addition whether at the rate specified in the Table or
at the special rate fixed under paragraph 2.1.
(2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise,
as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15th day
of May in the subsequent financial year.
(a) New industrial units which have commenced their commercial product on or after the 24th
day of December, 1997, but not later than the 31st day of March 2007.
(b) Industrial units existing before the 24th day of December, 1997 but which have undertaken
substantial expansion by way of increase in installed capacity by not less than twenty five per cent on or after
the 24th day of December, 1997, but not later than the 31st day of March 2007.
exceeding ten years from the date of publication of this notification or from the date of
commencement of commercial production whichever is later.
SCHEDULE
1. Fruit and Vegetable processing:
(i) Canned or Bottled products
(ii) Aseptic Packaged Products
(iii) Frozen products
(iv) Dehydrated products
(v) Oleoresins
2. Meat and Poultry Products:
(i) Meat products (buffalo, sheep, goat and pork)

(ii) Poultry Production
(iii) Egg Power Plant
3. Cereal Based Products:
(i) Maize Milling including starch and its derivatives
(ii) Bread, Biscuits or Breakfast Cereals
4. Consumer Industry:
(i) Snacks
(ii) Non-Alcoholic beverages
(iii) Confectionery including chocolate
(iv) Pasta Products
(v) Processed spices
(vi) Processed Pulses
(vii) Tapioen Products
5. Milk and Milk-based Products:
(i) Milk Powder
(ii) Cheese
(iii) Butter/Ghee
(iv) Infant food
(v) Weaning Food
(vi) Malted milk food
6. Food Packaging
7. Paper products
8. Jute and Mesta Products
9. Cattle or Poultry or Fishery Feed Production
10. Edible Oil processing or Vanaspati
11. Processing of Essential Oils and Fragrances
12. Processing and Raising of Plantation crops or Tea or Rubber or Coffee or Coconut
13. Gas based Intermediate Products
(i) Gas exploration and Production
(ii) Gas Distribution and Bottling
(iii) Power Generation
(iv) Plastics
(v) Yarn Raw Material
(vi) Fertilizers
(vii) Methanol
(viii) Formaldehyde and FR Resin Melamine and MF Resin
(ix) Methylamine or Hexamethylene Tetranine or Ammonium Bi-Carbonate
(x) Nitric Acid and Ammonium Nitrate
(xi) Carbon Black
(xii) Polymer Chips
14. Agro Forestry
15. Horticulture
16. Mineral based
Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this notification,
"Mineral" does not include crude petrolem oils and the expression "Mineral based" shall be construed
accordingly.
17. Floriculture
18. Agro based.
Reference : For effective rates of National Calamity Contingent duty on Pan masala produced in
North Eastern States - please see Notfn. No. 27/01-CE dt. 11.5.2001 below Chapter
21.
Exemption to goods falling under sub-headings 2401.90, 2402.00, 2404.41, 2404.49, 2404.50 and
2404.99 from all the duties of excise cleared by the Units in North Eastern States, if the duty saved
is utilised for investments in North Eastern States.
[Notfn. No. 8/04-CE., dt. 21.1.2004 as amended by Notfn. No. 28/04, 11/07,1/09].
1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957), and sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001),
and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of
Revenue), No 69/2003-Central Excise, dated the 25th August, 2003, published in Gazette of India, vide, G.S.R.
679(E), dated the 25th August, 2003, the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts all goods falling under sub-heading 2401.90, 2402.00, 2404.41,
2404.49, 2404.50 or 2404.99 of the First Schedule and the Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), from the whole of the duties of excise, additional duties of excise leviable
under the said Central Excise Tariff Act, the Additional Duties of Excise (Goods of Special Importance)
Act and National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the
said Finance Act, subject to the following conditions, namely,-
(A) the exemption under this notification shall be available only in respect of a unit which,-
(i) is located in the State of Arunachal Pradesh, Assam, Manipur, Meghalaya , Mizoram,
Nagaland or Tripura ;
(ii) had commenced commercial production on or after the 24th day of December, 1997, but not later
than the 28th day of February, 2001;
(iii) had availed of the benefit under the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No. 32/99-Central Excise, dated the 8th July, 1999 [G.S.R. 508 (E) dated
the 8th July, 1999] or No. 33/99-Central Excise, dated the 8th July, 1999 [G.S.R. 509 (E) dated the 8th July,
1999]; and
(iv) has continued its manufacturing activities after the 28th day of February, 2001;
(B) an amount equal to the sum of basic excise duty, special excise duty, additional excise duty and National
Calamity Contingent duty, payable, but for the exemption in this notification, shall be utilised by the manufacturer
only for investment in,-
(i) plant and machinery in a manufacturing unit which is located in the State of Arunachal
Pradesh, Assam, Manipur, Meghalaya , Mizoram , Nagaland or Tripura ; or
(ii) infrastructure or civil works or social projects in the State of Arunachal Pradesh, Assam,
Manipur, Meghalaya , Mizoram , Nagaland or Tripura ;
(C) the investment in terms of condition (B) shall be made in the following manner, namely:-
(i). an amount equal to the sum of basic excise duty, special excise duty, additional excise duty and
National Calamity Contingent Duty, payable in a quarter, but for the exemption under this notification,
shall be deposited by the manufacturer, within sixty days from the end of the quarter, in an escrow
account opened by the manufacturer, for this purpose, in a bank authorized for excise duty collection;
(ii). operations including withdrawals from and closure of the said escrow account shall be made with the
prior approval of the jurisdictional Commissioner of Central Excise, taking into account the conditions
specified in this notification and to safeguard the revenue;
(iii). the manufacturer shall, pending investment in the manner specified in condition (B), execute a bond,
as may be specified by the Deputy Commissioner of Central Excise or the Assistant Commissioner
of Central Excise, as the case may be, binding himself to pay on demand an amount equal to the
amount referred to in clause (i) along with interest thereon at the rate specified under section 11AB
of the Central Excise Act 1944, and not so invested, in terms of condition (B), with the amount lying
in balance in said escrow account as security or collateral;
(iv). the amount deposited in the said escrow account, in terms of clause (i), shall be invested, in the
manner specified in condition (B), within two years from the date of its deposit in such account;
(v). the amounts withdrawn from the escrow account shall be invested for the purposes specified in
condition (B) within sixty days of its withdrawal from such account;
(D) the manufacturer shall,-
(i). Committee, consisting of the Chief Commissioner of Central Excise, Shillong, the Principal Secretary
or the Secretary or the Commissioner in the Department of Industry of the State concerned in which
the unit is located and the Principal Secretary or the Secretary or the Commissioner in the Department
of Industry of the State in which the investment is being made.
(ii). provide all details relating to the investment made in terms of condition (B), not later than one month
after the expiry of the period of two years referred to in condition (C), to the said Committee;
(iii). prove to the satisfaction of the said Committee that the investment has been made for the purposes
specified in condition (B);
(E) if the Committee referred to in condition (D) is satisfied that the investment as specified in condition
(B), has been made, it shall issue a certificate to this effect to the manufacturer within a period of one month
from the receipt of the details as referred to in condition (D), and on the issuance of which, the liability of the
manufacturer shall stand discharged to the extent of investments so certified;
(EA) if the manufacturer fails to make the deposit or does not invest the amount specified in condition (B),
within the stipulated period and in the manner, then, the duty which is equivalent to the amount not so
deposited or invested shall be recoverable from the manufacture along with interest thereon at the rate
specified under section 11AB of the Central Excise Act, 1944, and without prejudice to any action that may
be taken under the provisions of the said Act or any other law for the time being in force, by forfeiture of
amount in the said escrow account.
(F) the investment made under this notification shall not be allowed to be withdrawn before the
expiry of ten years from the date on which the investment is made except in a case where the investment
withdrawn is reinvested in the same manner as specified in this notification, in any one of the States mentioned
in condition (A):
Provided that if the investment made under this notification is withdrawn before the expiry of ten
years and is not reinvested as mentioned above, the duty which is equal to the amount so withdrawn and not
so reinvested, shall be paid by the manufacturer on the date on which the investment is withdrawn.
2. The exemption contained in this notification shall not be available to goods cleared on or after the 1st
day of March 2007.
Provided that for the goods cleared on or before 28th February, 2007 and in respect of which the
exemption has already been availed of, the conditions specified in this notification shall continue to apply.
Effective rates of all types of excise duties on goods cleared from four specified Refineries of Assam.
[Notfn. No. 29/02-CE., dt. 13.5.2002 as amended by Notfn. No.34/02, 5/09]
(1 of 1944) read with sub-section (3) of section 111 of the Finance Act, 1998 (21 of 1998) sub-section(3) of
section 133 of the Finance Act, 1999 (27 of 1999) and sub-section (3) of section 147 of the Finance Act, 2002
, (20 of 2002) and in supersession of the notification of the Government of India in the Ministry of Finance(
Department of Revenue) No 21/2002-Central Excise, dated the 1st March, 2002[ G.S.R. 142 (E), dated the
1st March 2002], the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and
cleared from
(a) Numaligarh Refinery, or

(b) Indian Oil Corporation Ltd., Bongaigaon Refinery, or
(c) Indian Oil Corporation, Guwahati, or
(d) Assam Oil Division, Indian Oil Corporation, Digboi,
from so much of each of the duties of excise specified in column(2) of the Table hereto annexed, leviable
under the Acts specified in the corresponding entry in column(3) of the said Table, as is in excess of the
amount calculated at the rate of fifty per cent of each of the duties specified in column(2) of the said Table,
namely:-
GENERAL EXEMPTION NO. 12 & 13 940
TABLE
S.No. Duty Act
(1) (2) (3)
1. Duty of excise First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
2. Special duty of excise Second Schedule to the Central Excise Tariff Act, 1985 (5 of
1986)
3. Additional duty of excise Sub-section(1) of section 111 of the Finance Act, 1998 ( 21 of
1998) read with the Second Schedule to the said Act
4. Additional duty of excise Sub-section(1) of section 133 of the Finance Act, 1999 ( 27 of
1999) read with the Second Schedule to the said Act
5. Special Additional Excise Duty Sub-section (1) of section 147 of the Finance Act, 2002 (20 of
2002) read with the Eighth Schedule to the said Finance Act and
notification 28/2002-Central Excise dated the 13 th May, 2002.
Explanation:
(1) For the removal of doubts, it is hereby declared that the exemption under this notification shall
also be available on the said goods if such goods are removed under bond, without payment of the duties of
excise specified in column (2) of the said Table, from any of the refineries specified against clause (a) to (d),
to a warehouse and subsequently removed from the said warehouse on payment of fifty percent of such
duties.
(2) This Explanation shall have effect as if it had always been the part of this notification.
Omitted

Exemption to specified goods cleared from a unit located in the States of Assam or Tripura or Meghalaya
or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim:
[Notfn. No. 20/07-CE., dt. 25.4.2007as amended by 20/08,38/08, 56/08, 5/16]
exempts the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other
than those mentioned in the Annexure and cleared from a unit located in the States of Assam or Tripura or
Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim, as the case may be, from
so much of the duty of excise leviable thereon under the said Act as is equivalent to the amount of duty paid
by the manufacturer of goods other than the to the duty payable on value addition undertaken in the manufac-
ture of the said goods by the said unit.
TABLE
___________________________________________________________________________________________________
the First for manufacture of
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________
than iron ore
generating sets and
parts thereof
12. 25 Cement or cement clinker 75 Limestone and gypsum
tapioca starch
coconut, mustard or
rapeseed oil
manganese or silico
manganese

mentioned above in
S.Nos.1 to 15
___________________________________________________________________________________________________
Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer on the said
excisable goods, other than the amount paid by utilization of CENVAT credit during the month, the duty
addition, computed in the manner as specified in paragraph 2A to the manufacturer by the 15th of the month
2D Notwithstanding anything contained in sub-paragraph 2C above,-
Central Excise Rules, 2004, in subsequent months, and such payment shall be deemed to be payment in cash;
financial year;
the option, to take credit of the amount calculated in the manner specified in sub-paragraph 2A in his account
Credit Rules, 2004.
3. (1) Notwithstanding anything contained in paragraph 2A, the manufacturer shall have the option not
to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the
goods manufactured and cleared under this notification, if the manufacturer finds that the actual value addition
in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the said
Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of
goods:
based on the audited balance sheet of the unit for the preceding financial year:
April, 2008 may file an application in writing to the Commissioner of Central Excise or the Commissioner of
special rate.
paid on the goods;
year;
on the goods.
be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of
all clearances of excisable goods manufactured and cleared under this notification with effect from the date
of commencement of such commercial production and the difference between the refund payable at such
fixed:
4. (1)In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared
at the special rate fixed under paragraph 3.
as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15th day
3. The exemption contained in this notification shall be given effect to in the following manner,
namely:-
(a) the manufacturer shall submit a statement of the duty paid other than the amount of duty
paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2004, to the Assistant
Commissioner or the Deputy Commissioner of Central Excise, as the case may be, by the
7th of the next month in which the duty has been paid other than the amount of duty paid by
utilization of CENVAT credit under the CENVAT Credit Rules, 2004;
(b) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Ex-
cise, as the case may be, after such verification, as may be deemed necessary, shall refund
the amount of duty paid other than the amount of duty paid by utilisation of CENVAT credit
under the CENVAT Credit Rules, 2004, during the month under consideration to the manu-
facturer by the 15th of the next month;
Provided that in cases, where the exemption contained in this notification is not applicable to
some of the goods produced by a manufacturer, such refund shall not exceed the amount of
duty paid less the amount of the CENVAT Credit availed of, in respect of the duty paid on
the inputs used in or in relation to the manufacture of goods cleared under this notification;
(c) if there is likely to be any delay in the verification, Assistant Commissioner of Central Excise
or the Deputy Commissioner of Central excise, as the case may be, shall refund the amount
on provisional basis by the 15th of the next month to the month under consideration and
thereafter may adjust the amount of refund by such amount as may be necessary in the
subsequent refunds admissible to the manufacturer.
4. Notwithstanding anything contained in paragraph 3,-
(a) the manufacturer at his own option, may take credit of the amount of duty paid during the
month under consideration, other than by way of utilisation of CENVAT credit under the
CENVAT Credit Rules, 2004, in his account current, maintained in terms of Part V of the
Excise Manual of Supplementary Instruction issued by the Central Board of Excise and
Customs. Such amount credited in the account current may be utilised by the manufacturer
for payment of duty, in the manner specified under rule 8 of the Central Excise Rules, 2004,
in subsequent months, and such payment should be deemed to be payment in cash:
Provided that where the exemption contained in this notification is not applicable to some of
the goods produced by a manufacturer, the amount of such credit shall not exceed the
amount of duty paid less the amount of the CENVAT Credit availed of, in respect of the duty
paid on the inputs used in or in relation to the manufacture of goods cleared under this
notification.;
(b) the credit of duty paid during the month under consideration, other than by way of utilisation
of CENVAT credit under the CENVAT Credit Rules, 2004, may be taken by the manufacturer
in his account current, by the 7th day of the month following the month under consideration;
(c) a manufacturer who intends to avail the option under clause (a), shall exercise his option in
writing for availing such option before effecting the first clearance in any financial year and
such option shall be effective from the date of exercise of the option and shall not be withdrawn
during the remaining part of the financial year:
Provided that, for the financial year 2007-08, a manufacturer can exercise his option on or
before the 31st day of May, 2007.
(d) the manufacturer shall submit a statement of the duty paid, other than by way of utilization of
CENVAT credit under the CENVAT Credit Rules, 2004, along with the refund amount
which he has taken credit and the calculation particulars of such credit taken, to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case
may be, by the 7th day of the next month to the month under consideration;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise,
as the case may be, after such verification, as may be deemed necessary, shall determine
the amount correctly refundable to the manufacturer and intimate the same to the manufacturer
by the 15th day of the next month to the month under consideration. In case the credit taken
by the manufacturer is in excess of the amount determined, the manufacturer shall, within
five days from the receipt of the said intimation, reverse the said excess credit from the said
account current maintained by him. In case, the credit taken by the manufacturer is less than
the amount of refund determined, the manufacturer shall be eligible to take credit of the
balance amount;
(f) in case the manufacturer fails to comply with the provisions of clause (a) to (e), he shall
forfeit the option, to take credit of the amount of duty paid during the month under consideration,
other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2004,
in his account current on his own, as provided for in clauses (a) and (c);
correctly refundable under clause (e) and not reversed by the manufacturer within the period
specified in that clause, shall be recoverable as if it is a recovery of duty of excise erroneously
refunded. In case such irregular or excess credit is utilised for payment of excise duty on
clearances of excisable goods, the said goods should be considered to have been cleared
without payment of duty to the extent of utilisation of such irregular or excess credit.
Explanation.-For the purposes of this notification, duty paid, by utilisation of the amount credited in
the account current, shall be taken as payment of duty by way other than utilisation of CENVAT credit under
the CENVAT Credit Rules, 2004.
5. The exemption contained in this notification shall apply only to the following kind of units, namely:-
(a) New Industrial units which commence commercial production on or after the 1st day of
April, 2007 but not later than 31st day of March, 2017;
(b) Industrial units existing before the 1st day of April, 2007 but which have undertaken substantial
expansion by way of increase by not less than 25% in the value of fixed capital investment
in plant and machinery for the purposes of expansion of capacity/modernization and
diversification and have commenced commercial production from such expanded capacity
on or after the 1st day of April, 2007 but not later than 31st day of March, 2017.
exceeding ten years from the date of publication of this notification or from the date of commercial production
whichever is later.
8. The exemption contained in this notification shall not apply to:

(a) a new industrial unit engaged in production of refined gold or silver from gold dore, silver
dore or any other raw material, which commences commercial production on or after 1st of
March, 2016;
(b) an existing industrial unit as on 1st of March, 2016, which undertakes substantial expansion
of existing capacity or installs fresh plant, machinery or capital goods for production of gold
or silver from gold dore, silver dore or any other raw material, by using such expanded
capacity or such fresh plant, machinery or capital goods, and commences commercial
production from such expanded capacity or such fresh plant, machinery or capital goods, on
or after 1st March, 2016.
Annexure
(i) Goods falling under Chapter 24 of the First Schedule of the Central Excise Tariff Act, 1985;
(ii) Pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act, 1985;
(iii) Plastic carry bags of less than 20 microns as specified by the Ministry of Environment and
ForestsNotification No. S.O.705 (E), dated the 2nd of September, 1999 and S.O. 698(E) dated the
17th of June, 2003;
(iv) Goods falling under Chapter 27 of the First Schedule of the Central Excise Tariff Act, 1985 and
which are produced by petroleum oil or gas refineries.
Exemption to all goods except cigarettes, cigars, manufactured tobacco and substitutes thereof, soft
drinks and their concentrate cleared from a unit located in the state of Jammu & Kashmir equal to
duty of excise and additional duty of excise paid in cash.
[Notfn. No. 57/02-CE. dt. 14.11.2002 as amended by Notfn. Nos. 05/03,65/03, 11/04, 22/08 35/08,
3/16, 5/16]
Importance) Act, 1957 (58 of 1957), and sub-section (3) of section 3 of the Additional Duties of Excise
necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than goods specified in
Annexure appended hereto, and cleared from a unit located in the State of Jammu and Kashmir, from
so much of the duty of excise leviable thereon under any of the said Acts as is equivalent to the duty
payable on value addition undertaken in the manufacture of the said goods by the said unit.
2 The duty payable on value addition shall be equivalent to the amount calculated as a percentage of
TABLE
___________________________________________________________________________________________________
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________

than iron ore
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________
generating sets and
parts thereof
12. 25 Cement or cement clinker 75 Limestone and gypsum
13. 17 or 35 Modified starch/glucose 75 Maize
mentioned above in
S.Nos.1 to 15
___________________________________________________________________________________________________
Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer on the
said excisable goods, other than the amount paid by utilization of CENVAT credit during the month, the duty
2A In cases where all the goods produced by a manufacturer are eligible for exemption under this
2B The exemption contained in this notification shall be given effect to in the following manner, namely:-
value addition, computed in the manner as specified in paragraph 2A to the manufacturer by the 15th of the
month following the one in which the statement as at clause (a) above has been submitted.
2C Notwithstanding anything contained in sub-paragraph 2B above,-
cash;
writing for availing such option before effecting the first clearance in any financial year and such option shall
be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of
the financial year;
account current on his own, as provided for in clauses (a) to (c);
goods:
following:
paid on the goods;
year;
on the goods.
be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect
of all clearances of excisable goods manufactured and cleared under this notification with effect from the
date of commencement of such commercial production and the difference between the refund payable at
such special rate and the actual refund paid to him from the date of commencement of commercial production
till the date of fixation of special rate, during the period shall be refunded to him.
fixed:
amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded
as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15th
day of May in the subsequent financial year.
(a) New industrial units which have commenced their commercial production on or after
the 14th day of June 2002 but not later than the 31st day of March 2016.
(b) Industrial units existing before the 14th day of June 2002, but which have,-
(i) undertaken substantial expansion by way of increase in installed capacity by not

less than twenty-five per cent on or after the the 14th day of June 2002 but not later
than the 31st day of March 2016; or
(ii ) made new investments on or after the 14th day of June 2002 but not later than
the 31st day of March 2016, and such new investment is directly attributable to the
generation of additional regular employment of not less than twenty-five per cent
over and above the base employment limit, subject to the conditions that,-
(1) the unit shall not reduce regular employment after claiming exemption, and once such
employment is reduced below one hundred and twenty-five per cent of the base employment
limit, such industrial unit shall be debarred from claiming the exemption contained in this
notification in future. However, the exemption availed by such industrial unit, prior to such
reduction, shall not be recoverable from such industrial unit.
(2) the manufacturer shall produce a certificate, from General Manager of the concerned District
Industries Centre to the jurisdictional Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, to the effect that the unit has created
such additional regular employment.
Explanation : For the purposes of this notification,-
(a) "base employment limit" means maximum number of regular employees employed at any point of
time, by the concerned industrial unit, during last five years;
(b) "regular employment" shall not include employment provided by the industrial unit to daily wagers or
casual employees;
(c) "new investment" shall not include investments which are used for paying off old debts or making
payments for the plant or machinery installed prior to the 14th day of June 2002, or paying salaries to
the employees.
amounting to manufacture in the State of Jammu and Kashmir.
March, 2016;
capacity or such fresh plant, machinery or capital goods, and commences commercial pro-
duction from such expanded capacity or such fresh plant, machinery or capital goods, on or
after 1st March, 2016.
ANNEXURE
1. Cigarettes/ cigars of Tobacco;
2. Manufactured tobacco and substitutes thereof;
3. Soft drinks and their concentrates.
SCHEDULE
S.No. Goods manufactured by the following Activities or Industries
(1) (2)
1. Food Processing and agro based industries (excluding conventional grinding / extraction units) such
as:
(a) Sauces, Ketchup;
(b) Fruit Juices and fruit pulp;
(c) Jams, jellies, vegetable juices, puree, pickles;
(d) Fruit Waxing, packaging, grading

2. Leather Processing and Leather goods
3. Tissue culture
4. Silk Reeling Yarn, Yarn spun from silk waste and Woven fabrics of silk or silk waste
5. Wool and Woven fabrics of wool
6. Woven fabrics of cotton
7. Floriculture
8. Medicinal herbs - processing
9. Green House only in Ladakh
10. Computer hardware / Electronics (integrated circuits and micro assemblies)
11. Sports goods and articles and equipment for general physical exercise
12. Auto Ancillaries
13. Eco- Tourism : Hotels, Houseboats, Resorts, adventure and leisure sports, amusement parks, cable
car, Guesthouse only in Ladakh.
14. Handicrafts
15. Precision engineering
16. Exploration of minerals
Explanation:- For the removal of doubts, it is hereby declared that for the purpose of this notification,
mineral does not include crude petroleum oils and the expression Exploration of mineral shall be construed
accordingly.
Exemption to specified goods manufactured by Units located in specified areas of Jammu & Kashmir
[Notifn.No.56/02-CE. dt. 14.11.2002 as amended by Notfn. Nos. 5/03,40/03, 65/03,79/03,
11/04, 34/05, 19/08, 34/08, 52/08, 3/16, 5/16].
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than goods specified in Annexure
I appended hereto, and cleared from a unit located in the Industrial Growth Centre, Industrial
Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or
Industrial Area or Commercial Estate, or Scheme Area, as the case may be, specified in Annexure - II
appended hereto, from so much of the duty of excise or additional duty of excise, as the case may be,
leviable thereon under any of the said Acts as is equivalent to the duty payable on value addition
undertaken in the manufacture of the said goods by the said unit.
2. The duty payable on value addition shall be equivalent to the amount calculated as a percentage of
TABLE
___________________________________________________________________________________________________
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________
than iron ore
generating sets and
parts thereof
tapioca starch
coconut, mustard or
rapeseed oil
manganese or silico
manganese
mentioned above in
S.Nos.1 to 15
___________________________________________________________________________________________________
on the said excisable goods, other than the amount paid by utilization of CENVAT credit during the month, the
duty payable on value addition, shall be deemed to be equal to the duty so paid other than by CENVAT credit.
(a) the manufacturer shall submit a statement of the total duty paid and that paid by utilization
of CENVAT credit, on each category of goods specified in the said Table and cleared under this notification,
to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case
may be, by the 7th of the next month in which the duty has been paid;
value addition, computed in the manner as specified in paragraph 2 to the manufacturer by the 15th of the

specified in paragraph 2 in his account current, maintained in terms of the Excise Manual of Supplementary
cash;
(b) the credit of the refund amount may be taken by the manufacturer in his account current, by the 7th
of the month following the month under consideration;
financial year;
(f) in case the manufacturer fails to comply with the provisions of clauses (a) to (e), he shall forfeit the
option, to take credit of the amount calculated in the manner specified in sub-paragraph 2 in his account
(g) the amount of the credit availed irregularly or availed of in excess of the amount determined correctly
refundable under clause (e) and not reversed by the manufacturer within the period specified therein, shall
be recoverable as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess
credit is utilised for payment of excise duty on clearances of excisable goods, the said goods shall be considered
to have been cleared without payment of duty to the extent of utilisation of such irregular or excess credit.
2.1 (1) Notwithstanding anything contained in paragraph 2, the manufacturer shall have the option not
to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the
goods manufactured and cleared under this notification, if the manufacturer finds that the actual value
addition in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the
said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner
of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not later than the
goods:
Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as
the case may be, may, if he is satisfied that the manufacturer was prevented by sufficient cause from making
the application within the aforesaid time, allow such manufacturer to make the application within a further
period of thirty days:
Provided further that the manufacturer supports his claim for a special rate with a certificate from his statutory
Auditor containing a calculation of value addition in the case of goods for which a claim is made, based on
the audited balance sheet of the unit for the preceding financial year:
Provided also that a manufacturer that commences commercial production on or after the 1st day of April,
2008 may file an application in writing to the Commissioner of Central Excise or the Commissioner of
special rate.

(a) revoke the special rate or amount of refund as determined under sub-paragraph (2) by the Commissioner
of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, or
(b) direct the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the
case may be, to withdraw the rate so fixed.
following:
paid on the goods;
year;
Special rate would be the ratio of actual value addition in the production or manufacture of the said
goods to the sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if
any, paid on the goods.
till the date of fixation of special rate, shall be refunded to him.
fixed:
(a) New industrial units which have commenced their commercial production on or after
the 14th day of June 2002 but not later than the 31st day of March 2016.
(b) Industrial units existing before the 14th day of June 2002, but which have,-
(i) undertaken substantial expansion by way of increase in installed capacity by
not less than twenty-five per cent. on or after the 14th day of June 2002 but
not later than the 31st day of March 2016; or
(ii ) made new investments on or after the 14th day of June 2002 but not later than
the 31st day of March 2016, and such new investment is directly attributable to
the generation of additional regular employment of not less than twenty-five per
cent. over and above the base employment limit, subject to the conditions that,-
(1) the unit shall not reduce regular employment after claiming exemption, and once
such employment is reduced below one hundred and twenty-five per cent. of the
base employment limit, such industrial unit shall be debarred from claiming the
exemption contained in this notification in future. However, the exemption availed
by such industrial unit, prior to such reduction, shall not be recoverable from such
industrial unit.
(2) the manufacturer shall produce a certificate, from General Manager of the concerned
District Industries Centre to the jurisdictional Deputy Commissioner of Central Excise
or the Assistant Commissioner of Central Excise, as the case may be, to the effect
that the unit has created such additional regular employment.
Explanation : for the purposes of this notification,-

(a) ''base employment limit" means maximum number of regular employees employed at any point of
(b) "regular employment" shall not include employment provided by the industrial unit to daily wagers
or casual employees;
(c) "new investment" shall not include investments which are used for paying off old debts or making
payments for the plant or machinery installed prior to the 14th day of June 2002, or paying salaries to
the employees..
exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of
commencement of commercial production whichever is later.
amounting to manufacture in the State of Jammu and Kashmir.
March, 2016;
ANNEXURE-I
1. Cigarettes/ cigars of Tobacco;
ANNEXURE-II
1. KASHMIR PROVINCE
(I) DISTRICT SRINAGAR
(A) Existing industrial Estates run by Directorate of Industries and Commerce, SICOP & SIDCO
______________________________________________________________________________________________________________
S.No. Name of Khasra No. Name of Name of
the Tehsil the Police
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Industrial 124-min,130-min,132-min,134,144, Ganderbal Ganderbal
Estate 67-min,69-min, 70-min,61,125,126, 127,
Ganderbal 124,129,131,137, 752,67,69,72,73,
(D.I.) 74-min,54,138,36,37,39,40-min, 41,47,
50,42,43,44,49,48,51,126, 52,53,54,55,
68-min,58-min,68-min, 58-min,68-min,
74-min,74-min, 127,836,74.
2. Industrial 1163,1164/1,2265,2266-min,2567,2568, Srinagar Khanmoh
Estate 2569,2572,2573, 2574,2575, 2576,2577,
Khanmoh, 2578,2579,2580,2585.2570,2571,2581-min,
Phase I 2582-min.
(SIDCO)
Industrial 2533,2560,2537,2516,2515,2514,3720/ Srinagar Khanmoh
______________________________________________________________________________________________________________
S.No. Name of Khasra No. Name of Name of
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Estate 2509,3308/2509,3300/2511,2512,2508,
Khanmoh, 2510,3303/2511,3305/2511,3623/2556,
Phase II 3625/2556,3624/2384,2385,2386,
(SIDCO) 2388,2383,2382(Misc)3694/2559,2539,
3695/2562,3696/, 2562
3. Industrial 2653-min Srinagar Soura
Estate
Bagh-e-Ali
Mardan Khan
(DI)
4. Industrial 1298/602,600 Srinagar Parimpora
Estate,
Shalteng
(SIDCO)
5. Industrial 116,117,118,119,126,127,128,1131/125, Srinagar Parimpora
Estate 137,144,1129/139, 140,136,138,1133/121,
Zainakote 1135/135,120,142,123,143,122,124,1134/
(SICOP) 151,1132/125,129,130,131,132,133,134,
1136/135,1130/139,1121/145,1122/145,
146,147,148,149,150,151,152,157,158,
159,160,171,911/172,912/172,914/172,
1180/915/172,1181/915/172,173,913/172,
74,75,76,77,78,79, 80,81,82,83,84,85,86,
87,88,89,90,91,113,114,115,241,217,221,
222, 105
6. Industrial 22,23,24,25,26,27,28,29,49,30,31,32,33,34, Srinagar Zakura
Estate 35,36,37,38,39,40,41,1377/59, 1087/1376/
Zakura 59,1088/1376/59,60,61,1589/488,1596/488,
(SICOP) 601/288,1330/289,1369/289,290,291,292,
293,296
______________________________________________________________________________________________________________
(B) Area already notified for acquisition as extension of existing industrial area
______________________________________________________________________________________________________________
S.No Name of Khasra No. Name of Name of
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Food 2403, 2404-min, 2405-min, 2406, 2407 Srinagar Khunmoh
Park min, 2408, 2409, 2410, Khunmoh 1211
(SIDCO) to 2417, 2418-min, 2419, 2420-min, 2428-
min, 2429 to 2433,2430-min,2436 to 2448,
2450M, 2451 to 2453, 2454-min, 2458,

2459, 2465,2466-min, 2467-min, 2488, 2489,
2491, 2493 to 2496, 2497-min, 2498-min,
2499 to 2506, 2507-min, 2517, 2517/1,
2518 to 2521, 2522, 2524-min, 2525, 2526-
min, 2527-min,2528, 2529-min, 2530-min,
2531 to 2534, 2523, 2514, 2490, 2492, 2590,
2415, 2418, 2428
______________________________________________________________________________________________________________
(C) New locations proposed for notification
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Yungroo 1231 to 1272,1029 to 1035, 1058,1057, Srinagar Ganderbal
(SICOP/ 1056,1059,1060,1065,1066,1067,1069,
SIDCO) 1084 to 1092,1132,1100,1101,1102 to
1131/1, 1133/1, 1134 to 1144,1144/1,
1145 to1165. 1229,1230,1273 to 1290,
1312 to 1321, 1320/1, 1322 to 1422,
1422/1,1423,1424, 1424/1,1425 to 1457,
1464,1465,1466,1467,1468.
______________________________________________________________________________________________________________
(D) Commercial estates in the villages/areas having concentration of industrial units
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Madhawan 1607-min Srinagar Khunmoh
Khunmoh
2. Tulpuh- 2070-min,2071-min Srinagar Khunmoh
khunmoh
3. Suman 3652/220,2181,1815/2600,3521/2182, Srinagar Khunmoh
Khunmoh 2598,3817/2600,2186,3906/2600,2818/
2599, 3814/2800,3237/2183,2615,2917/
2600, 3904/2600,2599,2865/2599,3651/
2201,2913/2599,3091/2600,2180,2816,
2600,3090/2600,2184,2864/2599,2681/
2600,2187,3092/2600,2188,2591,2593,
2202,2594,2597,3097/2600,2601/2608,
2821,2599,2609,2611,3096/2600,2612,
2613,2185,3881/2614,2160,3238/2183,
3522,2182
4. Chanthan, 59-min,60-min,56-min,61-min,62-min, Lar

Gulabpora/ 54-min,10-min,15-min,57-min.Gander-bal
Lar
______________________________________________________________________________________________________________
(II) DISTRICT BUDGAM

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Industrial 1154/500, 1157/508, 1293/541, 1291/ Budgam Burzalla
Estate 545, 1157/500, 1156/508, 1280/507, 1277/
Burzalla 510, 1282/520, 1284/506, 1283/ 520, 991/
(DI) 512, 1115/954/544,1297/543, 1280/1/510,
1293/1/541, 1074/956/544, 1600/1210/504,
1602/1180/1112/505, 955/544, 1074/956
2 Industrial 434, 435, 438, 439, 440, 442, 443, 444, Budgam Khanpora
Estate 445, 447, 448, 449, 450, 451, 452, 453,
Ompora 454, 455, 456, 457, 458, 459, 460, 461,
(SICOP) 462, 463, 465, 610/466, 704/466, 467,
468, 469, 470 m, 658/470, 471, 472, 473,
474, 475, 476, 477, 478, 479, 480, 481,
705/482, 706/482, 483, 484, 485, 486,
487, 593/487, 495, 496, 497, 498, 500,
501, 502 m, 503 m, 504 m, 505 m, 587/
488, 488 m, 538, 539 m, 603/540, 604/
540, 597/541, 664/594/541, 565/594/541,
676/665/541, 667/665, 541, 542, 543, 544,
545, 546, 547, 548, 690/519, 689/550,
551, 552, 553, 554, 555, 556, 557, 558,
698/550, 694/549, 697, 549
Zoorigund 5, 2, 57 m, 25, 32, 3, 17, 37, 38, 54 m, 15 m, Budgam
2443/15, 14, 2485/13, 16, 35, 21, 29, 39,
24/1, 2437/13, 24/2, 40 m, 27, 11, 31/1, 41,
20, 28, 18, 22, 30, 4, 31, 8, 7, 6, 33, 36,
55 m, 84 m, 83 m, 83 m, 56 m, 26, 42 m,
9, 57 m, 1, 12, 10, 23, 1160 m, 1160 m,
1160 m, 1161, 1162 m, Budgam Ompora
1162 m,1163 m, 1164 m, 1164 m,1165 m,
1165 m, 1166 m, 1167, 1168, 1168/1,
1169, 1170, 1171, 1172, 1274 m
3. Electronics 262, 151, 152, 153, 158, 159, 160, 358/ Chadura Burzalla
Complex 315, 314, 357/163, 387/154, 307, 161, BK Pora
Rangreth 162, 312, 287, 396/288, 482/284, 318,
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
(SIDCO) 316, 163, 317, 163, 195, 318, 316, 273, 274,
275, 276, 313, 318, 156, 278, 167, 303, 303,
311, 387/154, 301, 477/400, 472/277, 477/
400/283, 315, 256, 256, 315, 272, 279, 282,
489/266, 155, 156, 302, 486/266, 488/265,
399/283, 285, 306, 304, 304, 305, 269, 496/
270, 497/270, 489/267, 196, 251, 479/284,
478/284, 480/284, 481/284, 273/400/283,
469/277, 470/277, 471/277, 474/400/283,
475/400/283, 476/400/283, 256, 257, 258,
483/259, 484/259, 256, 258, 483/259, 485/
264, 263, 498/271, 487/265, 490/266, 490/
266, 492/267, 494/268, 491/266, 276, 268,
271, 165, 167, 303, 303, 311, 387/154, 301,
477/400/283, 472/277, 477/400/283, 315,
256, 256, 315, 272, 279, 282, 289/266, 155,
56, 302, 486/264, 288/265, 399/283, 285,
306, 304, 304, 305, 269, 496/270, 497/270,
293/267, 196, 251, 479/284, 478, 284, 480/
284, 481/284, 473/400/283, 469/277, 470/
277, 471/277, 474/400/283, 475/400/283,
476/400/283, 256, 257, 258, 483/259, 484/
259, 256, 258, 483/259, 485/264, 263, 276,
268, 278, 356/154, 157, 320, 249, 250, 300,
164, 165, 280, 365/296, 500/296, 501/296,
457/456/255, 503/298, 528/452/299, 503/
298, 239, 241, 466/252, 293/290, 308, 235,
466/252, 308, 526/450/286, 518/438/236,
242/238, 458/450/255, 446/260, 517/436/
281, 528/452/299, 444, 244, 443/244, 413/
192, 415/193, 453/308, 451/299, 547/452/
299, 525/450/286, 449/286, 445/260, 435/
281, 414/192, 416/193, 502/298, 520, 454/
308, 414/238, 441/238, 516/436/281, 282/
290, 533/465/252, 524/450/286, 529/454/
308, 534/465/252, 525/465/252, 535/465/
252, 356/154, 157, 320, 249, 250, 300, 164,
165, 280, 265/296, 500/296, 501/296, 357/
456/285, 503/298, 528/452/299, 503/298,
239, 241, 466/252, 393/290, 308, 235, 466/
252, 308, 526/450/286, 548/400/236, 242/
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
238, 458/456/255, 466/260, 527/436/281,
528/452/290, 494/244, 443/244, 413/192,
415/193, 453/308, 451/299, 527/452/292,
525/450/286, 449/286, 445/260, 435/281,
414/192, 416/192, 502/298, 530/454/308,
441/238, 441/238, 516/436/281, 382/290,
465/252, 544/450/286, 525/454/308, 534/
465/252, 535/465/252, 535/465/252, 370/
290, 351/286, 393/290, 455/255, 528/452/
299, 393/290, 447/234, 437/390/236, 518/
390/236, 520/394/237, 166, 173, 174, 177,
181, 186, 184, 187, 191, 199, 245, 246, 247,
248, 243, 170, 169, 170, 178, 179, 180, 182,
183, 185, 189, 202, 200, 203, 204, 205, 197,
168, 171, 172, 188, 175, 194, 185, 198, 197,
201, 204, 200, 205, 245, 170, 200, 242, 300,
190, 261, 291, 292, 293, 294, 295, 297, 297,
309, 319, 253, 253, 262, 262, 151, 152, 153,
158, 159, 160, 358/315, 314, 357/163, 387/
154, 307, 161, 162, 312, 287, 396/288, 482/
284, 318, 316, 163, 317, 163, 195, 318, 316,
273, 274, 275, 276, 313, 318, 176, 278, 370/
290, 351/286, 393/290, 455/255, 528/452/
299, 393/290, 447/290, 437/390/236, 515/
438/236, 520/439/237, 166, 173, 174, 177,
181, 186, 184, 187, 191, 169, 170, 178, 179,
180, 182, 183, 185, 189, 202, 200, 203, 168,
171, 172, 188, 175, 194, 185, 198, 197, 201,
200, 204, 205, 245, 270, 200, 242, 310, 190,
261, 291, 292, 293, 294, 295, 297, 297, 309,
319, 253, 254.
______________________________________________________________________________________________________________
(III) DISTRICT BARAMULLA

Existing industrial Estates run by Directorate of Industries and Commerce, SICOP & SIDCO
______________________________________________________________________________________________________________
S.No Name of Khasra No. Name Name of
Industrial Station/
Area Village
______________________________________________________________________________________________________________
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Kanthbagh, 1/ Kantbagh Baramulla Baramulla
Baramulla 2/Kantbagh
(DI) 1,2,3,4,5,6,9,10,12,13,14,17/Gutiyar,
2320/ Ushkara.
2. Sopore 269, 286, 267 Sopore Sopore

(DI)
3. Sumbal 173 Sumbal Sumbal

(DI)
4. Bandipora 3280/29,30,31,32,33-min,35,36, Bandipore Bandipore

(DI)
______________________________________________________________________________________________________________
(B) New locations proposed for notification

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Match 1,2,2/1,2/2,3,3/1,4,12,339,340,341, Baramulla Dewanbagh
Factory 345,343,346,347,348
Baramulla
2. Sopore 18,5,9-min Sopore Sopore
______________________________________________________________________________________________________________
(IV) DISTRICT ANANTNAG
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Anantnag 1080/637,638,653/639,912/1634,1160/ Anantnag Sadiqabad
(D.I.) 634,1022/616, 615,614,113,114,4934/ Anantnag
315,4935/115,116,117,118.00
2. Ind. 572,573,574,579,1319/820,569-min, Anantnag Anchidoora

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Extension 571/min, 569/min, 571/min, 569/min,
Area, 571/min,571/min, 569/min,569/min,
Anchodoora 571/min,586/min, 586/min,570/min,
(D.I.) 586/min/580,253/586,586/min,575/min,
579/min,580.
3. Bijbehara 262/min,1643/1493/272/min,1644/272/min, Bijbehara Zirpora

(D.I.)
4. Kulgam 3014/70,3020/70/min,3602/76.3078/77, Kulgam Kulgam

(D.I.) 3080/77,78,3222/79/min
5. Sports 613, 636/min, 557/min, 608, 595, 506, Bijbehara Jablipora,

Complex 584, 583, 596, 561, 563, 549, 570, 571, Bijbehara
Bijbehara 573/min, 573/min, 568, 579, 617, 600,
640, 586, 585, 591, 657, 562, 574, 593,
593, 592, 570, 577, 578, 580, 616, 581,
598, 599, 576, 560, 565, 566, 584, 590,597
(B) New locations proposed for notification

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Kharman 240, 273, 239, 278, 242, 276, 238, 233, Kulgam Anantnag
Ganesh 234, 274, 277, 272, 275, 241, 236, 236,
Wanpoh 218, 235, 237, 49, 50, 51, 52, 53, 54, 55,
56, 57, 58, 58/min-1, 60, 61, 62, 63, 64,
65, 66, 172, 173, 174, 175, 176, 177, 178,
182, 183, 184, 185, 186, 187, 188, 189,
190, 191, 192, 193, 194, 195, 196, 197,
198, 199, 200, 203, 204, 205, 209, 210,
211, 212, 213, 214, 215, 216, 217, 219,
220, 221, 222

______________________________________________________________________________________________________________
(C) Commercial estates in the villages/areas having concentration of industrial units
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Betengoo 331, 332, 333, 334 Kulgam Betengoo,
Bijbehara
______________________________________________________________________________________________________________
(V) DISTRICT PULWAMA

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Pulwama 194,195,198,199/1, 201-min,202-min, Pulwama Pulwama
(D.I.) 209-min,208,212,200,213-min
2. Chatpora 150-min,151,152,153-min,154,155,156, Pulwama Pulwama
(D.I.) 157-min,158,159,160,161,162,163,204,
205, 206,207, 208,209,210,211,310,308-
min,
3. I/E Shopian 441/123,442/124,443/125,127,464/128, Shopian Shopian
(D.I.) 444/148,149,445/130,448/138,4450/
139,453/140,454/14,455/142,456/
144,581/144.
4. Lassipora 1,3,4,5,6,7,8,9,316/43,342/329, 316/43, Pulwama Tantraypora,
(SIDCO) 343/329,316/43,346/329,316/43,348/329, Pulwama
316/43,354/ 329,316/43,387/329, 316/43,
388/329,316/43,389/329, 316/43, 391/329,
316/43, 292/329,316/43, 400/329, 316/
43,404/329,316/43,407/329,316/43,408/
329,316/43,409/329,316/43, 410/329,316/
43, 411/329,316/43, 44-min, 45,46
400,410,402,403,404,405,406,407,408,409, Pulwama Gunda

410,411,412,776/413,777/413,414,415,416, Achan,
417,418, 419,420,421,422,423,424,425,426,
427,428,429,430,431,433,779/434,435,436,
437,439,440,443, 4.44445446447448,449,
451,452,
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
531/3/534/5, 9,11,536/12,537/12, 13,14,15, Pulwama Patipora,

16,17,18,29,21,23,24,25, 538/26, 541/30, Pulwama
544/31, 47,48, 71, 72, 80, 360, 361, 362,
369, 370, 389/370, 406/370, 408/370,
411/370, 372, 376, 377, 378, 379, 380, 381,
383, 384,
850/3, 930/3, 929/3, 865/3, 828/3, 870/3, Shopian Tarkwangam

790/3, 1,2, 195, 196, Shopian
29,30,31,47,112,148/112,149/112.150-, Pulwama Ballahnowpora,

15/112, 153/112/171/129, 120/16, 29,30,31, Shopian
121/129/120/ 16/171/129, 120/16,162/
129, 120.16, 150/12/151/112, 149/112.
153/112, 148/12-min, 148/112, 147/112,
171/129, 120/16,171/29,120/16, 162/129,
120/16, 171/129, 120/16, 161/129, 120/
16, 147/112/148/112,153/112,150/
112,149/12, 151/112,29,30,31,136/112/
137/112,138/112, 146/112, 152/112, 157/
112.
______________________________________________________________________________________________________________
(B) Commercial estates in the villages/areas having concentration of industrial units

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Pampore 802-min,803-min,804-min,805-min, Pampore Pampore
(Khrew 806-min,808-min,809-min,753-min,
Ladhoo) 751-min,758-min, 759-min,760-min,767-
in,761-min,750-min,763-min, 764-min,
766- min,762-min,765-min, 749-min,752-
min,748-min,757-min, 796-min,797-min,
781-min,775-min,778-min,853-min, 2130/
11,3002,3073,3066,3075,3118/1,3181/
1,3181,3184, 2191,2192,4397,4349,2193,
2003/2193, 2002/2192,2000/2193,2339/
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
2193,2397/2193,2193/1, 2192, 3862/2193,
2190, 2196,2197,2197/1,2769/2198,2768/
2198, 2778/2199,2202/2199,2200,2201,
2202,2203,22,22,03, 2204,2205,27,47,27/
12206,2207,2207/1,2207/2,2208,2209,
2210, 2210/1,2211,2212, 2213,2214,
2210, 2210/1,2215,2215/1,2215/1, 2216,
2217, 2218, 2219,278,2220,47777,2221,
2222, 2225,2226,2227,4776,4203/2228,
2229,2243,2244,2245,2246,2247,2248,2249,2250,
2251,2252,2253,2254,4353/2252,2258,
2259,2260,2261,2262,2264,2265,2266,
2266/1,2266/2,3955/2266,2267,2267,
2268,2279,2280,2281,2282,2283,2284,3810,3712,
2280,3811,2286,2288,370-min,371-
min,2764,380,383-min,384-min,386-
min,2764,387,385,381,2763,2764,2764,2766,763,
2763,387-min, 2611,2517/1649
2. Khrew 371,370,380,383,384,386,385,381,373, Pampore Khrew

378,390. (Khyber Agro/Gas)
______________________________________________________________________________________________________________
(VI) DISTRICT KUPWARA
(A) New locations proposed for notification
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Drugmulla 2660,2662,2662/2,2642,2643,2644, Kupwara Dragmulla
2642/2,2644/3,2644/2, 2645,2647, 2648,
2649, 2670,2672,2670,2671, 2672, 2673,
2673/1,2672,2670,2670/1,2670/2, 2676,
2677, 2678,2680,2681, 2682, 2683, 2684,
2685, 2686,2687,2688, 2689,2690, 26901,
2691,2692,2693, 2699,2700,2701, 2702,
2703,2712,2713, 2715,2716, 2617, 2718,
2719,2720,2721,2722,2723.
______________________________________________________________________________________________________________
(B)Commercial estates in the villages/areas having concentration of industrial units

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Marble 411,412,413,414,415,418,419,420,421, Kupwara Batergam
Estate 422,427,428,311402396392394,397,
Betergam 398,400,401,398,399,401, 432,430,431,
131,132,137,434
______________________________________________________________________________________________________________
2. JAMMU PROVINCE
(I) DISTRICT JAMMU
(A) Existing Industrial locations
______________________________________________________________________________________________________________
S.No Name of Khasra Nos. Name of Name of
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Digiana 580/Min, 581 to 612, 614 to 621, 623, Jammu Satwari
555,272,273,653
2. Jammu 152,639,639/min, 639/min, 648/min Jammu Satwari
Cantonment
3. Samba 4 to 8 Samba Samba
4. Akhnoor 279 Akhnoor Akhnoor
______________________________________________________________________________________________________________
(B) Existing location run by the Directorate of Industries & Commerce/SIDCO/SICOP
______________________________________________________________________________________________________________
Industrial Station/
Area Village
Gangyal
Government
Land
______________________________________________________________________________________________________________
1. Gangyal 396,428-min and 126-min Jammu Gangyal

Government
Land
2. Gangyal 422, 8-m,13-m,15-m,16-m, 17-m,52, Jammu Gangyal
Private 87-m, 110,114,115,117,118,119
Land 299,300-m,301-m, 309,445-m,448-m, 450,
______________________________________________________________________________________________________________
Industrial Station/
Area Village
Gangyal
Government
Land
______________________________________________________________________________________________________________
453, 465, 465-m, 465/1, 524, 545, 726, 728,
732, 736, 737, 738, 739, 779, 797-m, 803-
m, 849, 850-m, 862, 886, 887, 892-m, 852,
936, 159, 9, 482, 68, 26 to 30, 498/1, 549,
390-min, 402, 471, 14, 413, 414, 70, 12-m,
13-min, 12-min, 389, 116, 65/428, 428, 428-
min, 635/1, 427, 500, 1196-min, 1196-min,
398, 398-min 399, 882, 883, 892, 515-m,
517, 517/2, 463, 457, 933, 358/2, 88, 68-m,
72-m, 851, 367 to 382, 385 to 391, 397,
398 to 404, 851, 797, 863, 892, 850, 852,
740 to 778, 499
3. Birpur 1643 to 1645,1646-min, 1653-min Samba Bari Brahamana
1654-min, 1655, 1656, 1670, 1678, 1690,
212 to 216, 131, 131-min, 1680, 1688,
1690, 1691, 1703, 1706, 1697, 1705,
1734, 98 m/25, 1689, 1692, 1707, 65/
428,180, 211, 509, 25/98m, 48.
______________________________________________________________________________________________________________
(C) Existing location run by the Directorate of Industries and Commerce
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Bari 88, 89, 99, 100 to 103, 190 to 213, Samba Bari
Brahamana 215,223, 223/1, 223/2, 223/3, 224 to 229, Brahamana
229/1, 230, 231, 238 to 240, 240/1, 240/
2, 241 to 258, 875/259, 260 to 269, 273,
274, 271 to 272, 275, 277 to 287, 884/
288, 883/288, 289, 289 to 292, 886/293,
885/293, 294 to 307, 307/1, 308 to 312,
638/1, 640/1, 640/2, 640/3, 641/1, 642/1,
654/1, 659/1, 660/1, 661/1, 663, 671/1, 671/
2, 672, 684/1, 821, 822, 823, 851, 826, 679/
min, 585, 593, 594, 593/1 ,628/1, 635, 665,
692-min, 692-min, 702, 707-min, 711-min,
733-min, 734-min, 735/1, 788, 814-min, 251-
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
min, 251/1, 255/1, 257/1, 259-min, 260-min,
263/1, 266/1,266-min, 269/1, 270, 270/1,
276, 275-min, 276-min, 278/1, 282/1, 285-
min, 288,288/1, 417-min, 418-min, 417, 419-
min, 420-min, 421-min, 422-min, 423-min,
424-min, 425, 426, 426-min, 428-min, 469,
470, 472 to 474, 493, 493-min, 496, 497,
497-min, 498, 498/1 499, 501, 507, 508, 508-
min, 509, 510, 510-min, 515, 517, 506, 502,
503 to 505, 511 to 514, 516, 518 to 520,
520/1, 554, 554/1, 557, 570, 571, 562, 566,
569, 565, 671, 673-678, 471, 494, 495, 556,
558, 556-min, 558/1, 558/1-min, 559, 559-
min, 560, 561, 561-min, 572, 573, 579, 580
to 583, 592, 596, 597, 595, 598, 600 to 603,
613, 614, 616, 617, 663 to 665, 667 to 670,
672-min, 679 to 688, 683-min, 687-min, 696,
1101-1107, 1107-Min,1108 to 1116, 1134,
1134-min, 1135, 1140 to 1153, 1143-min,
1153-min, 1154, 1154-min, 1155, 1156, 1157
to 1162, 1117, 1133, 1136 to 1138, 1163,
1164, 1169, 1857, 1164, 1170, 1170-min,
1171 to 1174, 1171-min, 1180-min, 1180-
min, 1181, 1183-min, 1183-min, 1183-min,
1184-min, 1189-min, 1190, 1191, 1192-min,
1193-min, 1197, 1197-min, 1199-min, 1175,
1144, 1159, 1159-min, 1157-min, 1164, 1160,
1160-min, 1161-min, 1162, 1163, 1857/1164,
1165, 1169, 1169-min, 1170, 1170-min, 1171,
1171-min, 1172, 1180, 1180-min, 1176, 1177,
1185, 1189, 1192, 1194, 1198, 1195, 1178,
1178-min, 1183-min, 1184 to 1188, 1193,
1196, 1179, 1167, 1199-min, 1178-min,
1177-min, 1182, 1181 to1183, 1181-min,
1182-min, 1184-min, 1189-min, 1190, 1191,
1192-min, 1193-min, 1196-min, 1199,
1200,1200-min,1224 to 1226, 1228 to1236,
1237 to1239, 1243 to1251, 1241, 1242,
1244-min, 1251-min, 1240, 1252-min, 1253-
min, 1253.
1248-min, 1255, 1257, 1257-min, 1258,
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1260, 1261, 1263, 1264, 1243-min, 1252,
1254, 1256, 1259, 1262, 1265 to 1267, 1855/
1268, 1269 to1274, 1277, 1257/1268, 1277-
min, 1268, 1263-min, 1856/1298, 1269,
1270-min,1275,1722 to 1726, 1747/1717,
1724-min, 1725-min, 1728, 1728-min, 1729-
min, 1729, 1729-min, 1732, 1732-min, 1923,
1959, 1263
2. SIDCO 300, 301/1, 313,321, 321/1, 322, 323, Samba Bari Brahamana
Industrial 311,315,315-min, 316 to350, 351, 355,
Complex 358, 360, 365,365-min,363-min,366,
Bari 366/1, 367,367/1, 368,369/1,369-min,
Brahamana or 371to379,379/1, 380 to 398, 400 to 403,
E.P.I.P Kartholi 404, 404-min,405,407to409, 452, 454,
or Village 454/1 ,455, 464, 475, 475-min, 476 to
Kartholi 491, 476-min, 477-min, 479-min,
or Village 480-min,481-min,483-min, 487-min,
Birpur 488-min, 521, 522 to 539, 522-min, 523-
min, 525/1, 525-min, 533-min, 534/1, 535-
min, 536-min,541,541-min, 542, 543-min,
548, 550 to 553, 567,575to 677,576/1,578,
584, 584-min, 591, 599, 604 to 612,606-
min, 615,618 to 662, 628-min, 630-min,
632-min, 635-min, 636-min, 638-min,
643-min, 652-min, 653-min, 654-min,
693-min, 689-93, 697 to 714,697-min,
708-min, 715, 716/1, 727 to729, 730 to
733, 1015/733, 734 to739, 740 to745, 740-
min, 729/1, 734 to739, 740 to743, 740-min,
729/1,743-min,665,814, 1013/715, 1011/
1010, 1012/716/1
3. Industrial
Growth
Centre
Samba Samba Samba
(a) Village 67,68,456/69,457/69,458/70,459/70,71,72,

Mera Awwal, 460/73, 461/73,74,75,462/75,463/76,79,
Mera Doem, 338/80,339/80,340/80456/81,467/81,
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Gora Hail, 82-min,83-min,83,84,468/315/85,3,469/
Gair Mumkin 315/85,316/85,86,87,88,470/89,471/89,90,
91,313/127,314/127,519/128,520/128,521/
129,522/129,523/129,368/330,369/130,524/
37/130,525/370/130,131,525/311, 132,527/
311/132,520/312/132,600/281,601/281
(b) Village Mera 114-min, 125,126, 126-min, 174-min

Awwal, Mera
Doem, Gora
Benjar
Qadim Gair
Mumkin
(c) Mera Awwal, 5 ,8, 8-min, 9,9-min, 10 to15, 14-min,

Mera Deem, 15-min, 36/16, 31/16, 33/16, 17 to20,
Benjar 17-min, 18-min,19-min,20-min, 21-min,
Qadim,saileb, 61/22, 62/22, 23 to 33,23-min, 36/24,
Gair 33/34, 39/34, 40/34, 41/34, 42/34, 43/34,
Mumkin 44/34, 45/34, 46/34, 47/34, 48/34, 49/34,
53/50/34, 51/35/24,57/35/24, 53/35/24,
60/37/24, 60/37/34,54/50/34, 55/50/34,
55/50/34-min, 55/50/24-min, 10-min
(d) Mera Awwal, 68 to 70, 68 -min, 69-min,70-min, 71-min,

Mera Deem, 74-min, 75, 76-min, 77-min, 83-min, 84,
Benjar 05/92, 06/92, 87-min, 93-min,93-min,
Qadim,Gair 94-min
Mumkin
(e) Village 2,3-min,4-min,5 to 14,17 to 21, 22 -min,

Mendhera 23-min,24 to 26, 31 to 35 ,62,92 to 99,
Samba to 126, 133 -min, 134-min, 135,136-min,
100 to 119,120 min, 121, 137-min,138
min,174-min, 198-min, 199, 202-min, 297-
min, 164 min
(f) Village 1 to 11,18-min, 115/12,13,14,19,20,21-m,

Karandi 23-min,25-min, 28, 29, 30-min, 31 to 34,
Samba 36-m,15,16,17
(g) Village 191-min,195-min,760-min/ 198/499,761-m/

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Ramnagar, 200/201, 202 to 205, 206 -min, 207, 764/647/
Samba 651, 764/653-656, 764/654-209, 765/209-639, 765/642-641, 765/650-m, 796-M/612/
640, 796-m/646/220, 796-m/645/613, 796-m/227/225, 766/210-640, 766/642-644, 766/
645, 767-min/212-215, 767-m/221-210, 767-m/223 ,768-m/211-217,768-m/
220,211,213min,680/681/682/222,770/224/228,771/229,772/228, 229,252,253-m,261-
min,263-min,303-min,304,305
(h) Village 71-min, 72-min, 73,74-min, 76-min, 77-min,

Rakh 78-min,79 to 82, 83-m, 85-m, 86-m,87-m,
Ambtalli, 88-m, 89,90,603/91, 604/91,95 to 140, 295 to
Samba 304,305 -M,306-Min,307 to 310, 311-min,327-min,328-min,329-min, 330-min, 333-
min334, 335, 336-min,337-min, 507-min, 509, 510, 516, 517, 518, 520 to 523, 343-
min
______________________________________________________________________________________________________________
(D) Commercial Estates on private land

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Top 118,121,128,143,142,425,426,428,429 to Jammu Bakshi Nagar
Sherkhanian 438, 546,547,549,550-Min,267-m,96,267,
416,550,427,548
2. Barnai 432 to 434,438,447,605,668,669,678, Jammu Domana
(Muthi) 771/5,758, 783,788, 1219,1220,235,235-
M,240,255,472,260,355,390,132,132-
Min,267,64,98,180m,183,435,664,743,
744, 843,667,668/1
3. Purkho 1511, 1511-min,1542, 1543-min,1543, Jammu Kanachak
1542-Min,960,961,963, 1006-min,
346-min,1005
4. Kartholi 247,64,64-min, 125 to162, 247 to 252, Samba Bari Brahamana
7 to 12, 718 to 807, 845
5. Dilli 235-min, 937, 733, 37 Jammu Gangyal
6. Narwal 6, 245 to 260 Jammu Gangyal
7. Kangrial 300 to 600, 796 to 820 Jammu Domana
8. Muralian 6 to 9, 22-min, 22, 9-min, RS Pura Miran Sahib
9. Erstwhile 201 , 206, 220, 227, 232, 232-m, 233, RS Pura Miran Sahib
Mill 249, 236, 252, 257, 257-m, 258, 258-m,
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Area of 271, 272, 347, 348, 353, 388, 389-m, 389,
RS Pura 408 to 415, 251, 254,12 to 14, 20, 21, 108, 109, 406, 433, 434, 437, 439, 454, 457,377,
378
10. Ramgarh 41 to 190
11. Muralian/ 216min RS Pura Miran Sahib
Prithvipur
______________________________________________________________________________________________________________
(E) Areas to be notified as extension of existing industrial units

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Kartholi 64, 64-min, 132 to 162, 247,125 to 131, Samba Bari
248 to 252, 7 to 12, 718 to 807, 845 Brahamana
2. Smailpur 799,806, 812,813,820,821,841, 852, 845 Samba Bari
Brahamana
3. Meen Sarkar 950 to 1227, 100 to 593 Samba Bari
Brahamana
4. Yak More/ 3227,3235,1429 to 1481, 1456, 4112
Raiya More
5. Parmandal/ 30-m, 100-m, 162-m, 167-m, 346, 349-m,
Kalu Chak/ 351-m, 366, 95, 251,377, 378,380 to 384,
Rakh Rajpura 388, 398, 399, 401,405, 410, 20 to 38,
511/387, 366, 98m/25, 25/98m
6. Patli More 1 to 83 Samba Bari
Brahamana
7. Sarore 125,126,126/1,130,185,186,499,460,461,497, Bishnah
498,500, 459,515 to 517,990,184 to 195, 747, Bishnah
813, 845
8. Tarore 762 to 765,804,805,860 to 862,871 to 875,883 Samba Bari
Brahamana
9. Kainthpur 222, 223, 290 to 301, 308, 311 to 315,319, Samba Vijaypur
323, 248, 257, 325/258, 226/258,285/259,
286/259, 606/615, 588 to 593, 596 to
598,1103 to 1112, 4112, 2846, 2843,
4116, 4113,201 to 221, 225 to 233, 235 to
249, 254, 256 to 269, 285, 286, 341 to 351,
353 to 364, 366 to 376, 389 to 396, 400 to
403, 410/4, 599, 600, 602 to 605, 320 to
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
328
10. Diani 421,431 to 447,514,430, 410 to 420, 479, Samba Samba
509
11. Patti 375, 418, 419, 434, 437, 439,440,441, Samba Vijaypur
446,447,466,467, 473,450, 460,466, 473,
375, 422-M,449,375,422-M, 449, 442,
549, 545, 546
12. Sujwan 9, 10, 11, 12, 14 to 17, 153 Samba Vijapur

(Nai Basti)
Samba
13. Arji Samba 142 Samba Samba
______________________________________________________________________________________________________________
(F) Commercial Estates
Additional information regarding villages of RS Pura where industrial units have been set up by the
entrepreneurs
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Kotli 308,309,314 to 316,318 to 321,336,341, RS Pura RS Pura
342, 624/322,
Mian Fateh 630/325,631/325,404/377,363/340,337/
340,619/317,620/317,310,325, 337, 322,
324, 636/34Om, 317
2. Muralian 6, 8, 9, 22, 216-min, 7, 9min, 22min RS Pura RS Pura

Prithipur
3. Badyal 465 to 468,477,490,491,600,600/1,606, RS Pura RS Pura

Brahamana 607,668/1, 670,673,676/1,672,678,679,
742,743,744,745,741, 751,752,752/1,
753,700,754,758,760,766,770,771,
771/1,772
4. Baspur 125-min RS Pura RS Pura
Banglow
5. Gagian/ 251-min, 252-min, 108, 109 RS Pura RS Pura
Mill Area
6. Jindlahar 139 to 145 RS Pura RS Pura
7. Rangpur 566, 725-min, 713, 727 RS Pura RS Pura
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Sidhray
8. Sunderpur 31, 32, 37, 358/52-min,84,85,76 RS Pura RS Pura
9. ChackMohd. 735, 755, 737, 743,721,729 RS Pura RS Pura
Yar
10. Bhalesar 338/280 RS Pura RS Pura
11. Khana 38,159 RS Pura RS Pura
Chack
12. Gurha 218, 219-min Jammu Domana
Singhu,
Baba Talab
13. Galvada 777, 813, 814,897min Jammu Marh
Chak
14. Chak 109 Jammu Ramgarh
Salaria
15. Gazey 184 min Jammu Domana
Singh
Pora,
Sangram Pur
______________________________________________________________________________________________________________
(II) DISTRICT KATHUA
(A) New locations proposed for notification
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
A. Industrial
Model Town
Kathua
1. Lagate/ 1-1034 Kathua Lagate/
Lagate Lagate
More, Kathua More
2. Sahar 1-742 Kathua Sahar,
Kathua
3. Uttri 1-535 Kathua Uttri, Kathua
4. Barwal 1-1199 Kathua Barwal,

Kathua
5. Chak Ram 1-265 Kathua Chak Ram

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Chand Chand,
Kathua
B. HIranagar Industrial Area
1. Balooni 1-348 Hiranagar Hiranagar
(Sooni)
2. Ghgwal 1-108 Hiranagar Hiranagar
3. Chhan 1-472 Hiranagar Hiranagar
Khatrian
4. Tapyai(Pyal) 1-677 Hiranagar Hiranagar
5. Katal Brahamana 1-748 Hiranagar Hiranagar
6. Chadwal 1-582 Hiranagar Hiranagar
7. Nenath 1-1878 Hiranagar Hiranagar
(Umanan)
(B) Existing locations run by the Directorate of Industries and Commerce

______________________________________________________________________________________________________________
S.No. Name of Khasra Nos. Name of Name of
Industrial Station/
Area Village
1. Industrial 114/7,88/3,46,47,61/30,32, 39, 40, Kathua Kathua
Estate 118/46, 595/m, 596/m,2m, 15, 43/18,
Kathua 45m, 16, 5m, 4, 6/m, 14m, 13m, 49/18m,
42, 47, 44, 3m, 3m, 9, 195/119m , 194/
119m, 1,8m, 200/120m, 207/121m, 169/
112m187/115m, 188/155, 172/112m, 117/
41m, 116/40m, 196/111, 205/121m, 206,
121, 197,119. 198/120m,191
2. Industrial 1-684 Hiranagar Hiranagar
Estate,
Hiranagar
3. Industrial 443 min, 444 min, 482, 483, 484, 485, 486 Billawar Billawar
Estate,
Dawal,
Billawar
(C) Existing industrial locations run by SICOP, SIDCO
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Industrial 84/9, 91/10, 94/11, 95/71/59/12,58/12, Kathua Kathua
Estate, 99/74/13,101/75/13, 14-18, 103/19, 117/34,
SICOP, 118/35, 116/68/37, 127/68/37, 66/37, 37m,
Kathua 37m,39, 128/65/45, 133/61/45, 133/61/45,
69/59/12, 125/54/155/1, 71/2, 81/6, 7-10,
127/62/11,129/63/11, 94/19, 98/23, 50/25,
64/51/25,64/51/25, 65/51/25, 26, 52/27,
134/49/53/27, 134/49/53/27,57/28, 59/29,
31, 100/33,34-35,131/66/36 & 67/36,116/
68/37, 68/37,133/61/45
2. Industrial 126/68/37m, 66/37, 68/37, 38m,38m,38, Kathua Kathua
Estate, 39, 128/60/40, 129/60/40, 74/2,57/28,
SIDCO, 69/52.52/27, SIDCO Land
Kathua
______________________________________________________________________________________________________________
(D)Commercial Estates established on private land

______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Hatli More 1-131 Kathua Kathua
Chak Seikhiam
2. Chak Rija 109, 254/107,256/108,88m, 89m, Kathua Kathua
(Unit of 240/96m,242/101, 243/101,247/102,
C.T.M.) 103,99, 100, 97m, 249/104, 125/121/116,
260/126/121/116, 96m, 101min, 102m,
104 min, 105min, 106min, 107min, 108
min, 110min, 111,112,113,114,115,119/
116, 120/116, 124/121/116, 136/126, 184/
136/126, 130/126, 245/101, 127/98-min,
86-min, 87, 97-min, 258/110,244/
101,251/185, 183/136/126/121/116, 263/
184/126/121/116
3. Chak Ram 142/47 m, 143/47 m, 46 m, 49 m,60/40min,
Singh 61/40, 42min, 43, 44,
(Unit of 45min, 65/49min, 48min, 142/47min,
C.T.M.) 143/47,50,51,56,57,63/55, 64/49,65/49,
147/52, 62/55,146/52, 133/61/40
4. Taraf 1494/33, 1494/34, 1505/41min, Kathua Kathua
Manjli 1511/64min,65
______________________________________________________________________________________________________________
(E) Additional areas which are to be notified as commercial areas on private land
______________________________________________________________________________________________________________
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Nihalpur 1-387 Kathua Kathua
2. Padyari 1-437 Kathua Kathua
3. Airwana 1-177 Kathua Kathua
4. Chak Skatta 1-275 Kathua Rajbagh
5. Tarore 1-626 Kathua Rajbagh
6. Hamirpur 1-783 Kathua Rajbagh
7. Chak Nathal 1-691 Hiranagar Hiranagar
______________________________________________________________________________________________________________
(F) Areas to be notified as extension of existing industrial areas
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Govindsar 1-707 Kathua
2. Chak Khuni 1-98 Kathua Kathua
3. Chak 1-131 Kathua Kathua
Seikhian
(Chak Sarkar)
4. Chak Partap 1-136 Kathua Kathua
Singh
5. Marooli 1-78 Kathua Kathua
6. Mehtabpur 1-908 Kathua Kathua
7. Kharote 1-1149, 1240min, 1238min, 1239min, Kathua Kathua
1241min
8. Lakhanpur 1-199 Kathua Lakhanpur
(Town)
9. Chak Gota 1-97 Kathua Lakhanpur
(Chak Kota)
10. Jagatpur 1-598 Kathua Lakhanpur
11. Rakh Jalpar 1-121 Kathua Kathua
______________________________________________________________________________________________________________
(III) DISTRICT UDHAMPUR
(A) Existing Industrial locations
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
______________________________________________________________________________________________________________
Industrial Station/
Area Village
______________________________________________________________________________________________________________
1. Rural 54-M, 55-m-56-58- 254/59, 60, 61, 66, Udhampur Thanda
Industrial 67 ,68, 69, 70, 70-m, 73, 72, 74-m, 75-m, Paddar
Estate 77-m, 78-m, 79-m , 80, 81, 205/172/83 Udhampur
Udhampur
2. Mini 661/624/563 Reasi Gran, Reasi
Industrial
Estate, Reasi
(B) Existing Industrial locations

Industrial Station/
Area Village
1. Panthal 271, 272, 273 Reasi Panthal(Kun-
Industrial Kanlan)
Area Katra
(Mineral
Water)
2. Kashirah 27, 35, 53, 42 Udhampur Kashirah,
Industrial Udhampur
Area,
(Silk Reeling)
3. Babbar 94 Reasi Babbar
Industrial
Rasslian,
Area Reasi
(Amba
Cement)
(C) Identified industrial locations proposed for notification
Industrial Station/
Area Village
1. IID Battal 669-M, 854-M, 672-M, 853-Min,

Ballian, 850-Min, 846-Min,848-Min, 847-Min,
Udhampur 845-Min, 843-Min, 834-Min, 840-Min,
(Industrial 839-Min,841-Min, 731-Min, 732-Min,
Estate 734-Min, 814-min, 739-Min743, 963/749
SICOP) 964/749, 750, 751,761, 811, 813, 730, 733,
735, 737, 844, 849,857, 977/855-M 977/855-
M , 831, 832-M, 856, 860, 727, 725, 729,
976-M/855, 976-M/855, 668, 672, 675, 676,
677, 650, 651, 1045/954/670, 1044-M/954/
670, 1044-/953/670, 1075-M/1057/842,
1075-M/1056/842, 1000/838, 1004/838
1005/838
_____________________________________________________________________________________________________________
Exemption to all goods except as in Annexure I manufactured and cleared from units located in
specified areas in the State of Sikkim equal to duty of excise and additional duty of excise paid in cash.
[Notifn. No. 71/03-CE. dt. 9.9.2003 as amended by Notfn. No. 27/04, 21/07, 23/08, 37/08, 55/08, 6/
16].
Annexure I appended hereto, and cleared from a unit located in the Industrial Growth Centre or
Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial
Estate or Industrial Area or Commercial Estate or Scheme Area, as the case may be, in the State of
Sikkim, specified in Annexure - II appended hereto, from so much of the duty of excise or additional duty
of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent to the duty
payable on value addition undertaken in the manufacture of the said goods by the said unit.
TABLE
___________________________________________________________________________________________________
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________

than iron ore
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)
___________________________________________________________________________________________________
generating sets and
parts thereof
tapioca starch
coconut, mustard or
rapeseed oil
manganese or silico
manganese
mentioned above in
S.Nos.1 to 15
___________________________________________________________________________________________________
value addition, computed in the manner as specified in paragraph 2 to the manufacturer by the 15th of the
cash;
the option, to take credit of the amount calculated in the manner specified in sub-paragraph 2 in his account
2.1 (1) Notwithstanding anything contained in paragraph 2, the manufacturer shall have the option not to
goods:
paid on the goods;
year;
on the goods.
till the date of fixation of special rate, shall be refunded to him.
fixed:
3. The exemption contained in this notification shall be given effect to in the following manner,
namely:-
(a) The manufacturer shall submit a statement of the duty paid, other than the amount of duty paid by
utilization of CENVAT credit under the CENVAT Credit Rules, 2002, to the Deputy Commissioner of Central
Excise or Assistant Commissioner of Central Excise, as the case may be, by the 7th day of the next month in
which the duty has been paid.
(b) The Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case
may be, shall, after such verification, as may be deemed necessary, refund the amount of duty paid, other
than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002,
during the month under consideration to the manufacturer by the 15th day of the next month:
Provided that in cases where the exemption contained in this notification is not applicable to some of
the goods produced by a manufacturer, such refund shall not exceed the amount of duty paid less the amount
of the CENVAT Credit availed of, in respect of the duty paid on the inputs used in or in relation to the
manufacture of goods cleared under this notification.
(c) If there is likely to be any delay in the verification, the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, shall refund the amount on provisional basis
by the 15th day of the next month to the month under consideration, and thereafter may adjust the amount of
refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer.
(a) the manufacturer at his own option, may take credit of the amount of duty paid during the month under
consideration, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, in
his account current, maintained in terms of Part V of the Excise Manual of Supplementary Instruction issued
by the Central Board of Excise and Customs. Such amount credited in the account current may be utilised by
the manufacturer for payment of duty in the manner specified under rule 8 of the Central Excise Rules,
2002, in subsequent months, and such payment shall be deemed to be paid in cash:
Provided that where the exemption contained in this notification is not applicable to some of the goods
produced by a manufacturer, the amount of such credit shall not exceed the amount of duty paid less the
amount of the CENVAT Credit availed of, in respect of the duty paid on the inputs used in or in relation to
the manufacture of goods cleared under this notification.
(b) the credit of duty paid during the month under consideration, other than by way of utilisation of CENVAT
credit under the CENVAT Credit Rules, 2002, may be taken by the manufacturer in his account current, by
the 7th day of the month following the month under consideration.
(c) a manufacturer who intends to avail of the option under clause (a), shall exercise his option in writing
for availing of such option before effecting the first clearance in any financial year and such option shall be
financial year:
Provided that, for the financial year 2003-2004, a manufacturer can exercise his option on or before
the30th day of September, 2003.
(d) the manufacturer shall submit a statement of the duty paid, other than by way of utilisation of CENVAT
credit under the CENVAT Credit Rules, 2002, along with the refund amount which he has taken credit and
the calculation particulars of such credit taken, to the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, by the 7th day of the next month to the month under
consideration.
(e) the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, shall, after such verification, as may be deemed necessary, determine the amount correctly
refundable to the manufacturer and intimate the same to the manufacturer by the 15th day of the next month
to the month under consideration. In case the credit taken by the manufacturer is in excess of the amount
determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said
excess credit from the said account current maintained by him. In case, the credit taken by the manufacturer
is less than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance
amount.
option, to take credit of the amount of duty during the month under consideration, other than by way of
utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, in his account current on his own, as
provided for in clauses (a) and (c).
refundable under clause (e) and not reversed by the manufacturer within the period specified in that clause,
shall be recoverable as if it is a recovery of duty of excise erroneously refunded. In case such irregular or
excess credit is utilised for payment of excise duty on clearances of excisable goods, the said goods shall be
considered to have been cleared without payment of duty to the extent of utilisation of such irregular or
excess credit.
Explanation.-For the purposes of this notification, duty paid, by utilisation of the amount credited in the
5. The exemption contained in this notification shall apply only to the following kinds of units,
namely:-
(i) new industrial units which have commenced commercial production on or after the 23rd day of
December, 2002, but not later than the 31st day of March, 2007;
(ii) Industrial units existing before the 23rd day of December, 2002, but which have undertaken
substantial expansion by way of increase in installed capacity by not less than twenty-five per cent on
or after the 23rd day of December, 2002, but have commenced commercial production from such
expanded capacity, not later than the 31st day of March, 2007.
exceeding ten years from the date of publication of this notification in the Official Gazette or from the date
of commencement of commercial production, whichever is later.
ANNEXURE-I
1A. Pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act,
1985 (5 of 1986);
1B. goods falling under Chapter 24 of the said First Schedule
1C. plastic carry bags of less than 20 microns as specified by the Ministry of Environment
and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E)
dated the 17th of June, 2003.
1D. goods falling under Chapter 27 of the said First Schedule and which are produced by
petroleum oil or gas refineries.
2. Branded Aerated beverages;
3. Pollution causing paper and paper products.
ANNEXURE-II
STATE OF SIKKIM
(1) DISTRICT-WEST SIKKIM
( A). REVENUE VILLAGE/ BLOCK-MALBASSEY/BUDANG
___________________________________________________________________________________________________
S. No. Name of the Khasra No.
Industrial Area
(1) (2) (3)
__________________________________________________________________________________________________
1 Malbassey 1386, 1236, 1361, 1366, 1368 to 1370, 1000, 1259, 1561 to 1563, 677,
274, 275, 300, 325, 345, 1269 to 1272, 1301, 1303, 1326, 1414 to1416,
1426, 1444, 1716, 423, 640 to 642, 928, 930 to 934, 597, 601, 604 to 606,
650, 656, 559, 560, 1349, 1390, 1391, 1418, 816, 823, 825, 302 to 307,
543, 544, 1304, 313, 1315, 1422, 363, 575, 1025, 1026, 1030, 1031, 1209,
1467, 1468, 1478, 1479, 1511, 964 to 968, 1538, 1600, 1607, 1517, 1520 to
1522, 1524, 1530, 1813 to 1816, 671, 672, 314, 1787, 336, 1788, 1127,
1129, 1130, 1789, 275, 1241, 1801, 1098, 1126, 1337, 1398 to 1401, 1524,
1611, 766 to 768, 1049, 1050, 1058, 1061, 1705, 1706, 1794 to 1799, 661,
663, 685, 503, 505, 1701, 506, 158, 2219, 1010, 2220, 1018, 2229, 679,
700, 703, 2222, 49, 2232, 63, 2234, 69, 1409, 2236, 1057, 904, 2252, 135,
2255, 152, 2262, 1505,1722 to 1724.
___________________________________________________________________________________________________
Industrial Area
(1) (2) (3)
__________________________________________________________________________________________________
2 Budang 616, 649, 1006, 1657, 387, 389, 1497, 1556, 1568, 1571, 419, 445, 1496, 1504,
335, 1080, 1083, 1132, 1170, 1192, 1193, 1195, 1196, 680 to 683, 706, 878,
879, 886, 699 to 701, 703, 881, 875, 882, 884, 888 to 890, 678, 705, 1243,
1246, 1248 to 1250, 711, 960, 208, 1975, 2028, 2030, 1297, 1777, 2049, 2053
to 2055, 1888, 1889, 1891 to 1893, 2060, 1848, 2098, 2083, 2074, 1950, 2099,
2075, 2082, 2088, 1964, 1972 to 1974, 1980, 1981, 2069, 2057, 2068, 2066,
1159, 1238, 1260, 1261, 1326, 1327, 1239, 1240, 1227, 1157, 1158, 1155,
1150, 1154, 1215 to 1217.
3. Soreng 1794, 2089 to 2093, 1838, 1839, 1041 to 1043, 616, 682, 695, 1796, 1895,
1794, 1859, 1819, 1822, 675, 685, 686, 1703, 520, 521, 611 to 613, 599,
1083, 1087, 1100, 1101, 515, 518, 531, 555, 558 to 561, 567.
4. Majuwa 1793, 1836, 1853, 1795, 1855, 1856, 1817, 1831, 1701, 1846, 1832, 1841,
1834.
5. Suntaley 1037, 925, 1850, 851, 852, 898 to 900, 902.
6. Singling 1857, 103, 155, 170, 177, 182, 192.
7. Khopikharka 758, 751 to 753, 770, 768, 771, 774 .
8. Kaplety 1296
9. Aalp Bota 1774, 1887
10. Timburbong 133
11. Mangsari 1646 to 1648, 2006, 2008, 2016, 2097, 1991, 1992, 1556, 1572, 1573, 1584,
1543, 1546 to1548, 1550, 1555, 1561, 1576, 1662, 1668, 1671, 1672, 1674,
1618, 1628, 1625, 1666, 1676, 1687, 1997, 1544.
12. Chuni Botey 1055, 1134.
13. Ranikhola 1388, 1466, 1468, 1406, 1428, 1455, 1458, 1390, 1400, 1401, 1403 to 1405,
1327, 1345, 1355, 1356, 1372, 1281, 1291, 1293, 1294, 1305, 1306, 1309,
1310, 1312, 1321 to 1323, 1325, 1384 to 1386.
14. Magajung 1514, 1516, 1506, 1709.
15. Tuneybotey 268, 274, 1332 to1334
16. Pharsyil Bari 2027, 2031 to 2033
17. Kataha 1754
18. Dilpali Gairi 389, 761 to 764
19. Amla Botey 276, 291, 292, 1979, 1984
20. Bhulkey pani 458 to 460, 464
21. Maga Jung 1445, 1510, 1518, 1569

22. Nesur Gaon 368, 370, 1185, 1187
23. Gairi Gaon 802, 803, 811, 812
24. Lungdung 280, 285, 286
25. Badahar Botey 1911, 1912, 1914, 1927, 1986
26. Bhirkuna 76, 36, 39 to 41, 43, 311, 986, 1045, 1046, 1275, 1276, 1314, 1382, 1780
27. Tilungdara 1410 to 1412, 1414 to 1416
(B) REVENUE VILLAGE/ BLOCK- ROTHAK/BIRDHANG/SIKKIP

___________________________________________________________________________________________________
Industrial Area
(1) (2) (3)
__________________________________________________________________________________________________
1. Rothak 131, 132, 150, 135, 139
2. Ghumaney 628, 631, 629, 694, 678, 637 to 640, 643
3. Birdhang 388 to 406, 408 to 419, 421, 423
4. Sikkip 234 to 236, 241 to 246, 248 to 251, 735, 677, 255, 256, 232, 696,
258 to 260, 266, 267, 270, 271, 275
5. Baiguney 438, 446 to 453, 419, 420, 424, 425, 470, 471, 473 to 476
6. Sipsu 1366, 1361, 1365, 1371 to 1373
7. Rahut Jhora 1352
(C) REVENUE VILLAGE/ BLOCK- OMCHUNG

___________________________________________________________________________________________________
Industrial Area
(1) (2) (3)
__________________________________________________________________________________________________
1. Omchung 1, 8 to 22, 26 to 31, 34 to 37, 39 to 43, 47 to 50, 59, 64, 74, 79, 108, 116,
216 to 218, 220, 244, 245, 249, 250, 256, 257, 264, 297 to 301, 332, 336,
358, 362, 363, 368, 379, 380, 396, 398 to 400, 403 to 410, 414 to 416, 425,
431, 437, 439, 453 to 460, 470, 472, 474, 491, 495, 502, 503, 559, 560,
572, 573, 575, 576, 640, 650, 651, 556/868, 557/869, 95/992, 157/993,
149/994, 21/995, 262/997, 387/998, 388/999, 383/1239
2. Yoksum 7, 13, 20, 32 to 35, 42, 50, 52, 60 to 65, 80 to 84, 92, 97, 98, 103, 110, 112,
114, 115, 120, 151, 161, 163, 163, 127, 139, 141, 149, 167 to 171, 185,
187, 109, 192, 193, 200, 201, 203, 204, 211, 212, 219 to 222, 226 to 228,
235, 242, 243, 245 to 256, 288, 260, 263, 265, 268, 272, 278, 282 to 287,
289, 273, 295, 315, 333 to 335, 339, 370, 274, 277, 280, 304 to 307, 309,
318, 320, 323, 332, 349, 338, 347, 354, 356 to 359, 361, 362, 369, 365,
366, 380, 397 to 400, 402, 404, 405, 429, 432 to 437, 457 to 469, 471 to
475, 491, 499 to 501, 447, 485, 503, 506, 515, 518, 517, 526, 529, 532,
531, 534 to 537, 561, 568, 570, 575, 594, 539, 540, 542, 546 to 548, 550,
552, 553, 556, 562, 564, 567, 585 to 588, 590 to 593, 596, 600, 601, 604 to
___________________________________________________________________________________________________
Industrial Area
(1) (2) (3)
__________________________________________________________________________________________________
608, 610, 612 to 616, 619, 642 to 644, 624 to 627, 632, 637, 638, 647, 653 to
655, 659, 663, 673 to 676, 685, 649, 657, 664, 669, 682, 686, 693, 696, 702 to
704, 712, 715, 726, 729, 736, 741, 751, 746, 763, 823, 735, 812 to 815, 817,
819, 821, 827, 847, 848, 859, 897, 913, 916, 920, 961, 966, 922, 924, 926,
1082, 1096, 1105, 1115, 1110, 1130, 1117, 296/1442, 309/1446, 310/1445, 141/
1451, 491/1437, 280/1469, 1088/1471, 563/1521, 910/1438, 550/1475, 630/
1489, 445/1543, 28/1544
3. Gyalsing 628, 632, 382, 383, 387, 388, 389, 390, 490, 480, 661, 663, 665, 666, 145, 222,
288, 370, 371, 409, 178, 183, 347, 357, 359, 360, 627, 633, 634, 647, 648, 520
to 525, 553/1040, 556, 614/1046, 190 to 194, 251, 261 to 263, 450, 451, 487,
494 to 505, 489, 494, 496, 497, 499, 510 to 514, 479/1089, 517, 507/1088, 519
508/1087, 692, 406, 693, 707, 708, 715, 708/944, 693/945, 571 to 573, 577,
578, 813, 814, 922/1236, 527, 528, 835, 837 to 840, 266 to 268, 270, 757, 250,
274, 275, 284, 349 to 356, 530 to 533, 536, 537, 539, 541 to 545, 717, 721,
726, 588, 581, 482, 538, 716, 688, 689, 829, 830, 593, 916, 661, 651, 932/
1122, 670, 933, 674, 614, 915, 590, 615, 617 to 619, 633/955, 786, 787, 789
to794, 630, 635 to 639, 641, 642, 646, 633/950, 342, 343, 345, 587, 394 to
398, 491, 558, 559, 834, 285, 513/1084, 507 to 509, 253, 302, 303, 358, 353,
354, 364 to 368, 649, 653, 914, 917, 919, 921, 932, 933, 653/949, 184, 185,
374, 375, 402, 411, 412, 412/949, 424, 429, 433 to 438, 447, 448, 458 to 461,
433/952, 28, 35, 454, 224/961, 150/962, 236/956, 114/963 115/964, 149/966,
117/967, 150/968 218, 120/965, 121/1015, 400 to 402, 472, 473, 488, 117/
969, 117/970 827, 832 , 194/971, 149/990, 117/973, 145/974, 218/ 975 288,
149/976, 145/977, 120/979, 117/970, 150/978, 218/980, 149/981, 145/982,
117/982, 117/986, 11/984, 117/985, 149/987, 117/988, 95/989, 149/990,
149/991, 136, 395, 430, 496, 431, 584/1491, 584/1498, 675/1502, 241
4. Lamathen 52, 669, 674, 842, 843
5. Thangsing 469 to 471, 474
6. Nako Block 2 to 7, 9, 10, 12, 14 to 18, 20 to 22, 24 to 28, 30 to 46, 48 to 55, 57 to 64,
(Top pelling) 67 to 78, 80 to 87, 95 to 99, 101 to 105, 93, 108 to 124, 126 to 128, 133 to
144, 154 to 158, 146 to 152, 160 to 182, 186, 1227, 189 to 200, 244, 245,
203 to 215, 217, 221 to 225, 228 to 235, 237 to 242, 256 to 259, 276, 284 to
288, 267, 247, 249 to 254, 261 to 265, 269 to 274, 278, 279, 281, 282, 292
to 294, 297 to 306, 314 to 321, 323, 290, 308 to 310, 325 to 332, 334 to
339, 347, 364, 341, 343, 350, 353 to 359, 363, 365, 367, 368, 380, 370,
374, 376, 386, 387, 389, 344, 371, 373, 383, 384, 391, 393, 395 to 397, 401
to 403, 405 to 413, 421 to 423, 415 to 419, 425 to 427, 432, 434 to 438,
440, 442 to 448, 450, 451, 454 to 457, 462 to 465, 467 to 471, 489, 475,
___________________________________________________________________________________________________
Industrial Area
(1) (2) (3)
__________________________________________________________________________________________________
473, 476, 478, 479, 481 to 483, 486, 488, 491 to 498, 500, 194/854, 502, 504,
508 to 511, 515, 517 to 522, 527, 524, 525, 528, 530, 532, 534, 536, 542, 537,
539, 540, 544, 546 to 549, 551, 553, 555, 556, 558 to 561, 563, 574, 565, 566,
569 to 572, 579 to 609, 611 to 615, 635, 626 to 628, 489/862, 639, 642, 645,
665, 681 to 683, 698, 699, 693, 694, 618, 620, 622, 632 to 634, 658 to 664,
623, 625, 637, 638, 674, 738, 729, 630, 831/874, 653, 670 to 672, 646, 666,
644, 469/861, 756/935, 805/904, 643, 684, 695, 696, 698, 641, 649, 650, 654
to 656, 668, 669, 676, 2/865, 829, 728/13, 733 to 735, 737, 758, 772, 809, 751,
753, 757, 763, 774, 765 to 767, 769, 770, 779 to 783, 790, 821, 216/877, 218/
878, 219/879, 741, 729, 730, 718, 720, 722 to 729, 739, 827, 749, 796, 798,
778, 740, 745 to 748, 750, 731, 732, 736, 752, 754 to 756, 760, 762, 793, 759,
782, 783, 785 to 788, 793, 798, 799, 791, 805, 807, 810 to 813, 818 to 825,
828, 841, 848, 831 to 833, 843 to 845, 849, 861, 785/871, 801, 820/895, 894,
820/870, 800, 820/869, 510/999, 570/951, 580/593, 518/708, 218/880, 217/
881, 216/882, 217/883, 219/884, 217/885, 209/889, 888/933, 904/934, 755/
889, 810/874, 811/875, 738/860, 464/865, 465/892, 245/893, 800/895, 786/
896, 728/898, 731/899, 838/900, 745/894, 755/932, 820/900, 639/902, 365/
864, 812/903, 758/905, 872/906, 787/907, 794/867, 824/868, 80/852, 52/853,
627/866, 874/975, 729/907, 755/908, 874/909, 844/910, 845/911, 849/912,
758/913, 728/914, 731/915, 874/916, 639/917, 800/918, 875/918, 824/907,
832/920, 824/921, 738/922, 871/923, 728/725, 825/930, 661/726, 688/911,
56/912, 665/727, 738/925, 799/924, 728/928, 752/890, 734/929, 738/931, 753/
935, 824/936, 787/937, 810/938, 810/939, 810/940, 730/941, 871/942, 731/
945, 734/940, 763/947, 945/948, 745/949, 825/949, 824/944, 666/962, 666/
963, 536/970, 666/964, 666/967, 536/971, 666/965, 666/968, 536/972, 66/
969, 636/973, 666/966, 536/974, 763/674, 782/988, 570/976, 253/973, 738/
677, 732/678, 828, 725, 895/980, 209/886, 763/987, 758/985, 800/986, 843/
987, 910/988, 252/989, 284/990, 388/859, 252/991, 730/992, 730/993, 630/
994, 730/995, 739/996, 910/997, 780/1002, 739/1003, 826/926, 824/1004, 868/
1005, 787/1006, 731/1007, 344/961, 344/959, 344/960, 383/957, 373/958,
583/954, 584/955, 12/956, 4536
(2) DISTRICT-EAST SIKKIM

__________________________________________________________________________________________________
S. No. Name of the Khasra No. Name of Sub-
Industrial Area Division Revenue
Village/ Block
__________________________________________________________________________________________________
(1) (2) (3) (4)
__________________________________________________________________________________________________
1. Namchey Bong 1644, 1571, 1542, 1554, 2807, 2774, 2845, Namchey Bong
2834, 1836, 1814, 1780, 1722, 1750, 1813,
__________________________________________________________________________________________________
(1) (2) (3) (4)
__________________________________________________________________________________________________
1799, 1490, 1494, 1495, 1430, 1163, 1372,
1433
2. Pakyong Bazar 33, 38, 152, 160, 286, 321, 323, 281, 265, Pakyong Bazar
266, 256
3. Dikling Pachey 380, 381, 384, 540, 386, 387, 390 to 392, Dikling Pachey
khani 393, 394, 414 to 418, 420, 545, 452, 450, Khani
505, 446 to 449, 464, 460, 465, 514, 459,
458, 456, 356, 320, 312, 314, 308
4. Chalam Thang 352, 357, 365 to 367, 383, 382, 507, 387, Chalam Thang
386, 391, 346, 345, 341 to 343, 338, 333,
331, 309, 2314, 329, 307, 303, 304, 298 to
301, 324, 323, 322, 321, 319, 229 to 231,
240, 244, 247 to 249, 293, 306, 223, 220,
215, 56, 51, 227, 11, 12, 6, 5, 4 to 8
5. Tadong 284, 573, 8, 22/964, 22/265, 187, 183, 172, Tadong
197, 484, 199/701, 471, 472, 473/935, 475/926,
475/712, 476, 478, 473, 474, 475, 408, 407,
187/920, 477/711, 477/713, 176, 169, 164, 388/
710, 240, 243, 2728, 227, 350, 61, 49, 27
6. Dikling 683, 684, 697, 698, 702 to 704, 1226, 721, Dikling
757, 758, 763, 1270, 127, 802, 804, 815 to 817,
820, 822 to 824, 826, 827, 831, 844, 838, 421,
423, 424, 652, 650, 649, 646, 530, 533, 537 to
539, 544/1142, 545, 627, 625, 612, 613,608,
780, 784, 772, 740, 738, 736, 632, 639, 644,
643, 646, 649, 650, 652,521, 544, 402, 536,
537, 905, 914, 917, 918, 937, 893 to 897, 888,
882, 884, 506, 828, 680, 838
7. Aho 382, 379, 380, 387, 425 to 427, 375 to 378, Aho
371, 428, 444, 445, 447, 370, 369, 366, 506,
516, 517, 522, 451, 452, 465, 467, 473 to 475,
527 to 529, 663, 665, 667 to 671, 673, 750,
475, 968, 477, 476, 813, 814, 811, 816 to 818,
821, 839 to 841, 835 to 837, 478, 969, 486 to
489, 491, 495, 494, 427, 425, 432
8. Pachey khani 508, 526, 574, 572, 566, 537, 539, 511 to Pachey
514, 534, 538, 589, 475, 477, 479, 625, khani
282, 215, 217, 207, 218, 242, 240, 238, 231,
__________________________________________________________________________________________________
(1) (2) (3) (4)
__________________________________________________________________________________________________
281, 299, 315, 310 to 312, 268, 349, 134, 137,
138, 141, 144, 80, 83, 127, 299, 407, 19, 41,
88, 89, 67, 322
9. Karthok Block 329, 331, 338, 342, 343, 347 to 349, 320, Karthok
324, 326, 345, 299, 305, 303, 315, 371, 370,
365, 324, 338, 342
Block
10. Rangpo to 2486/2505, 2486/2502, 2486/2499, Rangpo
Sawnay 2486/2503, 2486/2501, 2486/2500, to
Golitar 2486/2504, 2486/2520, 2486/2770, Sawnay
2486/2771, 2815, 2657/2823, 2024/ Golitar
2350, 2486/2797, 2770/2933, 2770/3029,
2563/2571, 2280, 2228, 2291, 2229, 2254,
2304, 2306, 2292/4331, 4333, 2293/4332,
2294, 2295/4334, 2298, 2202 to 2207, 2212,
2213, 2290, 2291/4434, 2234, 2276, 2241,
2244, 2255, 2146, 2147, 2146/2899, 2146/
2900, 2078, 2077/4311, 2077, 2073, 2074,
2040, 2046, 2042, 2044, 2080, 2081, 2094
to 1097, 2118 to 2121, 2127, 2129 to 2132,
2118/4127, 2120/4128, 2120/4129, 2121/
4130, 2059/2917, 2059, 2012/4523, 2015 to
2019, 2048, 1925/4663, 1925, 1913, 1895,
1877, 1889, 1906, 258, 259, 2987/4309, 1/
2986, 1/2985, 1/2984, 1/2983, 1/2982, 1/
2970
(3) DISTRICT-SOUTH SIKKIM
(A) REVENUE VILLAGE/ BLOCK- NAMCHI
__________________________________________________________________________________________________
Revenue Village/
Block
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
1. Namchi 35, 240, 363, 217, 28/501, 28/502, 23/626, 24/599, 25, 255, 12, 18, 42, 43,
44, 45, 46, 15, 272, 314, 315, 316, 184, 34, 37, 38, 36, 230, 232, 2, 4 , 5, 6,
7, 10, 39, 40, 50, 51, 52, 53, 259, 261, 262, 264, 266, 267, 300, 303, 233,
235, 293, 355, 424, 425, 205, 275, 139, 236, 141, 237, 357, 358, 416, 330,
399, 201, 202, 208, 290, 229, 409, 411, 435, 436, 204, 214, 215, 415, 308,
391, 192, 365, 224/471, 225, 281, 366, 367, 394, 373, 370, 379, 320, 396,
382, 383, 386, 431, 372, 377, 340, 301, 306, 324, 395, 341, 342, 421, 422,
434, 343/437, 344/438, 364, 384, 385, 390/440, 342/441, 369, 401, 407,
428, 429, 430, 343, 344, 345, 346, 347, 348, 349, 350, 374, 376, 188, 318,
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
393, 402, 406, 435, 321, 187, 189, 226, 179, 180, 427, 57 to 61, 64 to 67, 70,
72, 76, 78, 79, 80, 81, 86, 87, 88, 90, 94, 95, 96, 97, 98, 99, 102, 103, 104, 106,
107, 108, 109, 110, 111, 118, 120, 123, 126, 127, 128, 130, 131, 132, 133, 136,
142, 144, 145, 146, 153, 154, 155, 157, 159, 162, 163, 164, 165, 167, 168, 169,
170, 171, 172, 174, 176, 135/447, 105, 121, 20/643, 324/446, 325/447, 388/
460, 20/463, 307, 368/444, 305, 323/445, 319/448, 356, 342/449, 323/451,
360/349, 367/453, 367/454, 195, 198, 196, 324/455, 435, 79, 341/459, 20/442,
432, 435, 433, 443/470, 204/480, 960, 31/482, 31/483, 224, 225, 224/469,
225/470, 205/468, 259/458, 323/484, 324/485, 325/485, 368/491, 228/478,
306/492, 323/493, 24/494, 23, 23/495, 364/467, 247/496, 442/497, 377/499,
376/600, 435/500, 435/501, 264/506, 225/507, 205/508, 506/509, 224/510,
255/511, 255/512, 255/646, 255/513, 20/514, 524/516, 525/517, 124/518, 306/
519, 10/521, 205/468, 225/522, 224/523, 345/524, 20/525, 255/526, 309/533,
7/527, 8/528, 39/529, 40/530, 261/531, 266/532, 358/534, 28/536, 28/774, 28/
537, 28/538, 28/540, 478/542, 187/543, 187/544, 189/545, 231, 408, 230/546,
232/547, 224/548, 13, 187/549, 187/630, 255/550, 187/557, 189/552, 271,
272/553, 249/554, 31/556, 267/555, 412, 20/558, 443/560, 224/561, 249/557,
252/645, 251/562, 435/740, 319/563, 318/564, 471/565, 269, 899, 187/566,
189/567, 187/568, 189/569, 224/570, 435/571, 435/572, 435/504, 435/573,
435/574, 435/575, 35/574, 415/578, 187/579, 187/580, 187/581, 81/582, 75/
603, 3, 4/585, 364/586, 203/588, 255/589, 415/590, 187/591, 187/593, 189/
593, 226/954, 189/595, 25/596, 412/598, 187/597, 187/619, 24, 387, 389/711,
388, 895, 896, 343/601, 346/602, 239/602, 187/604, 189/605, 185, 348/
607, 347/608, 345/609, 348/610, 347/611, 325/612, 187/613, 323/617, 187/
618, 28/620, 187/621, 513, 255/622, 302/764, 324/765, 325/766, 252/622,
251/623, 412/624, 422/625, 927, 938, 228/628, 187/630, 195/631, 432/632,
433/633, 415/634, 415/680, 213/635, 224/636, 956, 195/488, 195/636, 204/
639, 204/640, 202, 204/641, 415/642, 252/644, 204, 272/647, 24/649, 323/
457, 204/652, 216/653, 218/654, 575/655, 576/656, 575/657, 576/658, 204/
659, 442/660, 443/661, 308/662, 239/663, 249/664, 251/665, 343/666, 347/
670, 347/671, 224/274, 255/675, 259/677, 20/442, 21/443, 239/679, 344/676,
115, 247, 249, 251, 27/681, 261/682, 28/535, 252/683, 252, 28/785, 28/684,
318/685, 307/505, 304, 324/539, 187/686, 343/687, 344/667, 345/668, 666,
346/669, 667/689, 395/690, 348/481, 6/692, 344/693, 915, 916, 917, 318/694,
27/695, 318/696, 354/697, 354/698, 354/691, 355/699, 355/700, 355/701, 187/
702, 189/903, 203/704, 208/705, 412/707, 224/708, 348/709, 349/710, 265/
714, 305/715, 366/716, 187/717, 189/718, 187/757, 187/498, 224/478, 248/
672, 349/673, 389, 391, 28/541, 224/721, 272/722, 187/723, 395/724, 269/
725, 219, 220, 222/726, 218/727, 192/728, 255/728, 24/729, 24/730, 204/731,
187/732, 187/733, 422/734, 421/735, 421/736, 422/737, 421/738, 322, 396/
739, 187/741, 192/742, 543/678, 204/743, 368/644, 228/745, 14/746, 14/747,
14/748, 224/749, 224/750, 219/751, 220/752, 393/753, 219/754, 366/755, 187/
756, 323, 306/758, 323/760, 323/761, 323/762, 323/763, 229/767, 207, 206/
769, 28/770, 302/473, 301/477, 324/475, 325/475, 424, 307/771, 35/772, 38/
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
515, 35/773, 302, 368/775, 395/776, 395/777, 395/778, 318/782, 224/783,
413, 414, 415/748, 394/786, 14, 14/787, 396/788, 322/790, 322/791, 325, 301/
792, 368/793, 368/794, 378/795, 506/796, 29, 29/797, 29/798, 322/799, 24/
800, 24/801, 27/802, 27/803, 24/804, 27, 326, 805, 806, 807, 808, 809, 810,
811, 812, 813, 814, 815, 816, 817, 818, 819, 423, 423/757, 865, 820, 821, 822,
823, 824, 825, 826, 368/648, 827, 828, 368, 829, 830, 831, 832, 833, 834, 835,
836, 204/651, 856, 206, 858, 859, 860, 861, 862, 863, 864, 866, 882, 867, 868,
869, 870, 871, 872, 873, 874, 875, 876, 877, 878, 879, 880, 881, 883, 884, 885,
886, 887, 888, 889, 890, 891, 892 , 893, 894, 897, 898, 900, 238, 234, 901,
901(A), 902, 265, 903, 904, 905, 906, 907, 911, 912, 913, 914, 908, 909, 910,
20/459, 922, 924, 925, 323/759, 921, 187/544, 189/545, 921, 926, 927, 928,
929, 930, 931, 932, 933, 934, 935, 936, 939, 940, 941, 942, 943, 398, 399, 944,
332/789, 273, 274, 276, 945, 946, 947, 948, 442/559, 949, 950, 951, 952, 953,
954, 594(A), 309, 310, 311, 312, 313, 955, 341/577, 206/768, 956, 958, 959,
961, 962, 210, 963, 183, 965, 967, 968
(B) REVENUE VILLAGE/ BLOCK- NANDU GAON
__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
1. Nandu Gaon 596, 597, 598, 599, 308, 309, 356, 353, 318, 319, 502, 515, 558, 581, 582,
601, 547, 322, 323, 314, 527, 478, 489, 562, 575, 487, 488, 489, 524, 525,
564, 482, 327, 563, 941, 341, 566, 569, 574, 324, 326, 526, 602, 603, 492,
549, 550, 551, 552, 553, 554, 556, 590, 591, 592, 567, 570, 342, 483, 484,
486, 561, 565, 469, 472, 473, 320, 321, 325, 506, 507, 467, 474, 348, 312,
316, 346, 579, 560, 573, 577, 315, 557, 475, 476, 338, 339, 499, 516, 490,
491, 559, 593, 336, 337, 509, 510, 512, 513, 465, 466, 533, 534, 535, 536,
537, 477, 520, 571, 572, 578, 343, 344, 480, 478/770, 536/774, 340, 943,
478, 477/775, 547/783, 536/791, 537/792, 347/798, 350/799, 537/796, 536/
800, 537/795, 537/793, 468/801, 340/802, 485, 311, 537/794, 327/829, 560/
835, 310, 848, 851, 518, 874, 875, 876, 877, 878, 879, 503, 504, 880, 521,
882, 516, 883, 944, 889, 893, 894, 957, 523, 895, 501, 897, 898, 511, 517, 542,
947, 948, 949, 950, 952, 955, 960, 961
(C) REVENUE VILLAGE/ BLOCK- BOOMTAR

__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
1. Boomtar 13, 23, 24, 15, 16, 25, 79, 80, 410, 413, 414, 415, 439, 458, 459, 476, 472,
41, 395, 396, 397, 398, 14, 17, 22, 9, 21, 238, 239, 10, 11, 12, 298, 300,
301, 363, 296, 302, 303, 287, 288, 289, 332, 406/796, 39, 433, 443, 444,
445, 387, 431, 432, 299, 341, 343, 358, 359, 342, 423, 172, 176, 177, 180,
181, 186, 228, 230, 240, 322, 78, 125, 198, 126, 200, 127, 96/790, 183,
331, 152, 156, 157, 170, 184, 185, 245, 246, 247, 325, 327, 393, 399 to
401, 429, 364, 66, 81, 82, 83, 84, 85, 265, 166, 102, 110, 365, 366, 162,
165, 447, 391, 104, 57, 58, 60, 61, 62, 69, 223, 224, 233, 317, 319, 323,
282, 286, 304, 305, 470, 471, 482, 39/552, 912, 309, 159/504, 101/508,
406, 417, 276, 277, 278, 310, 311, 312, 313, 153, 171, 178, 244, 248, 409,
290, 292, 117, 453, 454, 455, 456, 483, 159/505, 161/506, 164/507, 368,
370, 373, 384, 441, 442, 468, 469, 488, 489, 96, 202, 197, 106, 112, 114,
115, 116, 318, 422, 424, 381, 436, 462, 464, 465, 490, 491, 250, 253, 254,
262, 264, 266, 268, 269, 111, 199, 128, 129, 126/503, 297, 339, 350, 353,
371, 360, 324, 329, 402, 446, 451, 440, 386, 434, 383, 385, 437, 438, 493,
495, 496, 499, 335, 336, 337, 338, 159, 161, 164, 154, 155, 167, 168, 169,
174, 175, 242, 466, 351, 352, 355, 356, 429, 448, 449, 450, 144, 148, 182,
241, 388, 270, 378, 379, 380, 492, 48, 49/520, 47, 55, 425, 426, 98, 100,
828, 452, 330, 362, 407, 408, 333, 361, 423, 307, 308, 430, 118, 119, 120,
122, 236, 237, 316, 320, 321, 77, 89, 258, 273, 275, 39/511, 39/530, 55/
512, 42, 43, 94/513, 47/514, 47/515, 47/516, 47/517, 40/518, 49, 103/538,
419, 48/522, 48/524, 103/526, 39/527, 15/531, 16/523, 47/533, 45, 46, 51,
47/534, 47/435, 14/536, 22/537, 17/538, 17/539, 47/540, 47/542, 49/545,
47/546, 41/547, 14/548, 47/549, 104/550, 104/553, 923, 47/554, 39/556,
47/557, 39/558, 47/559, 48/729, 39/562, 47/561, 49/563, 47/565, 512/566,
148/564, 47/522, 25/568, 232, 231, 232/569, 232/570, 235/571, 468/572,
469/573, 489/574, 25/575, 105, 65, 49/576, 49/577, 49/578, 48/577, 49/
580, 49/581, 151/582, 39/583, 47/584, 49/585, 117/586, 117/587, 232/588,
232/594, 232/633, 47/589, 14/590, 528/591, 58/592, 58/593, 103/595, 49/
596, 103/607, 523/597, 523/598, 103/599, 148/600, 148/601, 14/602, 235,
536/604, 103/605, 10/606, 10/643, 104/555, 46/608, 49/609, 102/613, 102/
614, 402, 404, 406/610, 406/611, 416/613, 418, 418/519, 419, 420, 44, 47/
615, 322/616, 406/795, 47/617, 47/618, 47/619, 47/620, 273/621, 275/622,
14/628, 17/560, 17/629, 17/630, 22/631, 103/632, 291, 103/634, 47/635,
82/637, 83/638, 154/637, 155/640, 66/641, 84/642, 197/944, 124, 197/649,
192, 521/645, 525/646, 17/560, 71/647, 46/648, 95, 197/650, 202/789, 49/
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
541, 151/651, 151/751, 151/777, 907, 47/652, 47/653, 49/523, 463, 462/654,
464/655, 465/656, 487, 460, 461, 642/657, 487/658, 494, 487/659, 370/661,
47/662, 167/663, 47/664, 47/543, 71/667, 73, 97, 71/668, 72/669, 71/670, 846,
841, 71/671, 71/674, 67, 842, 75/675, 151/677, 103/603, 103/626, 107/627,
107, 107/509, 109/510, 47/678, 46/679, 119/623, 119/80, 119/681, 197/697,
197/698, 197/699, 202/625, 202/704, 202/705, 202/706, 197/700, 197/701,
119/682, 119/683, 191/687, 119/684, 191/688, 191/689, 119/685, 191/690, 193/
691, 194/693, 196, 119/686, 194/964, 197/702, 197/703, 196/696, 204/707,
206/716, 202/777, 204/710, 202/708, 204/711, 205/714, 205/715, 204/712,
206/717, 204/713, 206/718, 209/721, 210/724, 212/725, 208, 206/719, 209/
72, 193/692, 194/695, 208/720, 209/723, 154/726, 47/728, 47/727, 276/736,
276/737, 278/738, 46/739, 187, 188, 189, 190, 226, 186/730, 230/731, 322/
732, 67/733, 186/734, 228/735, 232/588, 232/740, 46/741, 46/742, 46/743,
14/744, 843, 103, 13/745, 220/746, 220/747, 220/748, 220/749, 220/750, 75/
752, 71/753, 102/754, 257, 77/755, 89/756, 258/757, 258/758, 91, 77/759,
257/760, 258/761, 258/762, 89/763, 90, 77/764, 91/765, 257/766, 258/767,
258/768, 87, 88, 89/769, 77/770, 258/771, 260, 261, 332/772, 332/773, 406/
774, 324/775, 329/776, 47/778, 478, 479, 482/857, 71/779, 66/780, 47/781,
49/521, 48/525, 477, 478/782, 479/783, 481/784, 482/785, 476, 832, 833, 834,
835, 274, 123, 124/786, 252, 198/787, 200/788, 85/792, 47/793, 47/794, 103/
797, 197/798, 124/799, 78/800, 78/801, 72/802, 72/803, 71, 72, 71/676, 75,
913, 103/804, 103/805, 403/806, 11/807, 7, 93, 123/809, 850, 851, 78/810, 75/
811, 71/812, 278/813, 815 to 821, 390, 822, 823, 306, 824, 825, 826, 827, 151,
75/673, 71/808, 828, 829, 830, 103/660, 837, 873, 838, 191, 193, 194, 196,
119/623, 639, 840, 844, 845, 847, 848, 849, 427, 854, 855, 856, 858, 860, 861,
862, 863, 71/672, 68, 864, 865, 866, 867, 868, 869, 870, 871, 872, 47/544, 847,
875, 876, 877, 878, 879, 880, 881, 882, 883, 884, 885, 886, 887, 888, 889, 894,
895, 890, 891, 892, 893, 896, 897, 898, 899, 900, 901, 902, 903, 904, 905, 19,
20, 40, 392, 394, 906, 908, 909, 910, 911, 912, 852, 853, 914, 915, 78/791, 917,
918, 921, 931, 919, 920, 922, 924, 925, 926, 927, 928, 929, 930, 932, 933
(D) REVENUE VILLAGE/ BLOCK- MELLI

__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
1. Khanikhola 1 to 20, 22, 23, 25 to 42, 49, 44 to 58, 60, 64 to 72, 0/124, 125, 40/126
2. Pajigaon 122
3. Malli Bazar 81, 69, 85, 90, 92, 97, 78/127, 79/128, 59, 61, 129 to 134, 62,
4. Majigaon 100 to 119, 123
5. Melli Bazar 73, 78, 79, 74, 75, 76, 77, 80, 82 to 84, 86, 87, 89, 91, 93 to 96, 98, 99
6. Rolu 500, 501, 513, 509

__________________________________________________________________________________________________
(E) REVENUE VILLAGE/ BLOCK- MAMRING
__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
1. Mamring 68, 69, 72, 73, 104, 125 to 127, 158, 159, 41, 41/164, 46, 79, 80, 74/219,
89, 74/220, 160, 118, 119, 121, 63, 64, 36, 136, 140 to 142, 74, 74/221,
145, 80/222, 148, 149, 1to 4, 130/214, 42, 51, 52, 13 to 16, 82, 108, 111,
117, 120, 123, 129 to 131, 23, 24, 26 to 28, 30, 37, 44, 44, 56, 6 to 8, 10,
103/180, 138, 139, 57, 66, 31, 32, 143, 144, 155, 156, 65, 67, 38, 110, 133,
135, 122, 123, 62, 70, 71, 147, 70/190, 161, 34, 39, 54, 78, 103, 105, 130/
166, 131/165, 150, 132/167, 131/165, 150, 132/167, 103/168, 120/169, 33,
83 to 102, 120/170, 103/171, 103/172, 103/173, 105/174, 103/175, 136/
179, 103/177, 38/178, 136/179, 136/181, 137/182, 136/183, 136/184, 137,
105/186, 105/187, 131/188, 136/180, 136/185, 137/235, 112, 62/191, 70/
192, 71/193, 120/194, 103/195, 132, 130/208, 242, 105/196, 136/197, 120/
198, 120/199, 120/200, 132/201, 132/202, 97/204, 122/205, 130/106, 131/
207, 117, 246, 97/210, 111/218, 132/203, 130/211, 136/212, 105/213, 130/
215, 130/216, 130/217, 74/223, 145/224, 80/225, 74/226, 74/227, 80/228,
80/229, 122/132, 122/131, 35, 59, 108/232, 108/233, 111/234, 236 to 241,
17, 21, 243 to 245, 247 to 276, 19, 82/209
(F) REVENUE VILLAGE/ BLOCK- CHISOPANI

__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)

__________________________________________________________________________________________________
1. Chisopani 3 to 9, 45 to 47, 49 to 57, 36, 37, 59 to 62, 66, 67, 73, 75, 76, 78, 80 to 84,
86, 88, 90, 92, 95, 101 to 105, 107 to 111, 113 to 118, 121 to 127, 129 to
144, 146 to 148, 174 to 181, 184 to 189, 150 to 156, 158 to 161, 163 to
172, 191 to 194, 196, 197, 199 to 209, 211 to 216, 218 to 222, 225 to 227,
231, 235 to 241, 249, 250, 252 to 259, 262, 265, 266, 268, 276, 278 to 282,
284 to 289, 291 to 294, 296 to 299, 242, 263, 264, 270, 308 to 310, 313,
315, 312, 317 to 321, 343, 344, 352 to 354, 357 to 360, 365, 432, 477 to
482, 516, 264, 368, 372, 374, 530, 504, 516 to 523, 501, 497, 444 to 451,
424, 458 to 460, 462, 463, 481, 482, 472, 473, 510, 486, 281/541, 398 to
401, 437 to 439, 415 to 417, 386, 389 to 391, 395, 412, 420, 422, 423, 425
to 429, 424/573, 428/539, 472/544, 472/542, 544/545, 435, 510 to 515,
__________________________________________________________________________________________________
(1) (2) (3)

__________________________________________________________________________________________________
263/557, 472 to 476, 537, 457, 461, 464, 465, 531 to 536, 349, 321/553, 263/
558, 326, 330 to 336, 523, 524, 350, 293/570, 474, 313/548, 318/549, 322 to
324, 377 to 387, 443 to 447, 452, 461, 467, 468, 470, 487, 537/543, 537/551,
636 to 645, 277/583, 647 to 655, 660 to 665, 668, 670 to 685, 687 to 690, 692,
693, 634, 95/581, 263/582, 263/584, 266/585, 59/587, 60/588, 498/589, 102/
615, 100/616, 116/616, 415/617, 416/618, 107/619, 107/620, 163/621, 79/622,
105/627, 105/628, 95/629, 107/630, 335/633, 107/634, 263/623, 55/547, 221/
565, 222/566, 78/546, 90/550, 281/554, 281/555, 282/556, 475/573, 517/574,
518/575, 105/576, 105/577, 105/578, 424/579, 424/568, 424/569, 424/586
(G) REVENUE VILLAGE/ BLOCK- KITAM

__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
1. Kitam 2 to 5, 9, 11, 13, 15, 16, 17, 23, 24, 26 to 32, 37, 39 to 43, 45, 47 to 56, 60
to 70, 74 to 84, 86, 88, 89, 91 to 95, 97 to 127, 129 to 131, 134, 135, 138 to
152, 154 to156, 163, 164, 166 to 173, 181, 182, 185 to 187, 191, 193 to
195, 199, 200, 211, 212, 215 to 220, 222, 223, 225, 226, 229, 233, 234,
237, 240 to 242, 244 to 251, 256, 258, 259, 262 to 266, 270 to 274, 277 to
281, 284 to 286, 289, 290, 292 to 294, 296 to 300, 303, 305 to 308, 316,
317, 322, 326 to 331, 333, 334, 336, 345, 346, 349, 351 to 353, 357, 358,
362 to 365, 367 to 370, 372, 373, 375, 377, 379 to 384, 386, 388 to 393,
395 to 401, 403 to 405, 408, 412, 414, 416 to 424, 426 to 428, 430, 432 to
436, 441 to 448, 450, 451, 462, 463, 469 to 473, 475, 476, 478, 479, 481 to
486, 488, 489, 496 to 499, 501 to 507, 509, 510, 512, 513, 515, 517 to 520,
522, 524 to 526, 528, 529, 571, 715, 716, 719, 138/586, 496/588, 54/587,
31, 44, 46, 85, 86, 133, 177, 205 to 207, 227, 228, 239, 282, 283, 287, 291,
295, 302, 304
__________________________________________________________________________________________________
(H) REVENUE VILLAGE/ BLOCK- MANPUR

__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
1. Manpur 320 to 328, 330, 332, 334 to 339, 342, 343, 344, 345, 347, 348, 340/381,
335/370, 355/371, 358, 359, 375, 391 to 393, 533, 328, 348, 339, 340/381,
334, 335, 320, 326, 327, 330, 332, 321, 322, 323, 324, 338, 342, 343, 344,
345, 347, 335/370, 355/371, 359, 336/371, 358, 321/362, 323/362, 324,
325, 335/364, 336/365, 342/366, 391, 336, 337, 392, 393,

(I) REVENUE VILLAGE/ BLOCK- MAJHITAR
__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
1. Majhitar 535, 537, 538, 540, 544, 546, 548, 549, 551, 553, 554, 555, 557, 558, 559,
564, 566, 567, 568, 579 to 581, 583, 549/589
(J) REVENUE VILLAGE/ BLOCK- JORETHANG/SALGHARI/MAJHI GAON/DARA GAON

__________________________________________________________________________________________________
Industrial Area
(1) (2) (3)
1. Sal Ghari 827, 731, 713, 812, 87/850, 590, 740, 714, 598, 734, 611, 629, 714/838,
595, 596/1011, 714/840, 585, 594, 732, 620, 809, 810, 813, 747, 790, 791,
614, 628, 793, 14, 717, 718, 720, 721, 722, 723, 726, 727, 735, 738, 741,
742, 743, 744, 745, 750, 751, 758, 746/836, 714/841, 627, 733, 781, 784,
785, 768/937, 605, 698, 719, 758/851, 695, 697, 616, 611/878, 530, 625,
692, 693, 696, 579, 597, 601, 646, 599, 588/1118, 739, 714/839, 739/112,
818, 819, 820, 814/1187, 822, 615, 611/885, 611/1242, 621, 622, 1316,
712, 580, 795, 794/896, 823, 586, 600, 711, 769, 770, 771, 772, 789, 792,
614, 623, 624, 607, 611/1094, 506, 508, 509, 510, 511, 512, 587, 588/1118,
593, 596, 603, 582, 806, 824, 830, 831, 832, 729, 831/1067, 714/842, 780/
872, 737, 828, 584, 626, 756, 606, 608, 613, 738/846, 717/847, 771/858,
717/854, 717/855, 717/856, 779, 717/870, 87/863, 36/865, 530/875, 319/
904, 822/1775, 767/974, 746/938, 831/940, 781/942, 781/950, 693/899,
694/900, 696/901, 795/958, 611/961, 1303, 744/903, 786/970, 805/977 (b),
51, 831/985, 805/986, 24/893, 831/988, 819/989, 796/990, 797/991, 781/
992, 781/993, 780/997, 802/997, 805/1001, 831/1004, 813/1186, 768, 768/
1191, 753, 753/1009, 716, 610, 819/1027, 596/1028, 805/1032, 805/1037,
812/1039, 805/1044, 730, 589, 604/1049, 812/1051, 812/864, 812/1052,
812/934, 605, 771/930, 746, 768/1054, 696/1055, 891/1056, 728, 742, 718/
1066, 936/1071, 733/1073, 805/1075, 786/1078, 611/1081, 629/1082, 611/
1084, 617/1085, 617/1086, 618/1087, 612, 641/1089, 602, 587/1092, 835/
1057, 831/1096, 799/1102, 610, 611/1098, 611/1099, 719/1103, 788/1105,
758/1107, 718/1109, 805/1111, 717/1116, 788/1117, 694, 693/1122, 829,
528, 824/878, 819/880, 831/879, 786/857, 779/835, 611/964, 786/1131,
768/1137, 768/1138, 692/1005, 786/1140, 611/1141, 612/1144, 714/1146,
835/1058, 781/1156, 841/1165, 716/1167, 612/1148, 771/1168, 785/1169,
785/1170, 785/1170, 785/1171, 729/1174, 832/1177, 832/1178, 767/1179,
767/1203, 831/1181, 819/1183, 818/1184, 745, 751, 750/872, 716/1188,
780/1189, 750/1190, 612/1185, 738/1191, 819/1192, 781/1193, 2805/1194,
814/1196, 607/1202, 781/1204, 718/1205, 832/1207, 698/1208, 108/976,
698/1211, 698/1212, 698/1213, 698/1214, 698/1215, 698/1216, 698/1217,
(1) (2) (3)
715, 611/1223, 697/1225, 697/1226, 697/1127, 697/1128, 1311, 733/1073,

732/1255, 629/1129, 87/1110, 87/1230, 611/1231, 739/1233, 714/1234, 739/
1236, 611/1237, 625/1238, 692/1005, 718/1239, 830/1093, 1309, 1310, 1312,
1313 1266, 1342, 611/948, 1326, 1267, 617, 1270, 1271, 1269, 1272, 1276,
1277, 1279, 1278, 1280, 1281, 1282, 1284, 1382, 1285, 1286, 1287, 1288,
1289, 1290, 1291, 1292, 1293, 1294, 1295, 1297, 1300, 1358, 1361, 1362,
231/925, 1370
2. Majhi Gaon 16, 13, 507, 38, 40, 88, 90, 91, 63, 64, 115, 45, 96, 807, 83/1063, 67, 46/
887, 83/994, 29, 60, 76, 81/1036, 53, 113, 112/1100, 58, 66, 68, 83, 89, 50,
59, 102, 72, 99, 100, 101, 108, 795, 799, 802, 803, 805, 806, 110, 111, 112,
116, 786, 787, 81, 786/844, 85, 104, 89, 44, 56, 57, 93, 95, 30, 18, 52, 55,
56, 61, 808, 36, 74, 75, 114, 39, 3877, 47, 25, 782, 783, 24, 27, 28, 32, 33,
37, 786/845, 19, 15, 773, 121, 774, 778, 789, 779, 777, 31, 2363, 109, 42,
85/1206, 35/861, 87, 1381, 717/853, 812/848, 775, 24/866, 35/867, 812/
868, 812/969, 83/869, 83/929, 83/994, 83/870, 78, 79, 780/871, 35/876,
39/884, 37/886, 696/890, 26, 94, 717/1106, 87/875, 87/1031, 812/877, 35/
888, 103, 35/893, 87/935, 87/1080, 83/941, 786/943, 44/944, 46/945, 780/
946, 118, 786/947, 786/951, 27/1166, 35/963, 71, 70, 350/966, 35/1197,
786/967, 83/968, 55/837, 73, 781/971, 106, 771/973, 53/982, 786/977(a),
107, 107/980, 34/981, 35/980, 32/1068, 53/983, 35/987, 812/1006, 804,
87/1018, 781/1019, 100, 758/1023, 50/1026, 1273, 32/1029, 33/1230, 87/
1033, 87/1095, 819/1034, 49, 786/1038, 32/1043, 108/1047, 121/1048, 32/
1050, 33/1200, 87/1059, 800/1060, 87/1061, 35/1062, 786/1064, 48, 809/
1069, 809/1070, 14/1072, 819/1074, 809/1076, 99/1077, 812/1079, 850/
1129, 42/1088, 61, 61/843, 809/1090, 809/1091, 97, 505/1097, 805/1104,
781/1108, 87/1114, 799/1115, 797, 87/1119, 87/1235, 805/1120, 55/957,
850/1129, 187/1130, 87/1134. 786/1135. 1350, 819/1136, 32/1139, 35/1147,
87/1149, 21, 831/1150, 87/935, 37/1080, 35/1153, 87/110, 87/1121, 34/
1151, 35/1152, 87/1155, 17, 96/1158, 807/1159, 108/1164, 800, 771/1172,
37/1173, 781/1175, 782/1176, 781/1195, 832/1198, 819/1199, 24/1200, 814,
814/1201, 34/1209, 95/1218, 24/1219, 32/1120, 32/1121, 33/1222, 87/852,
111/1145, 87/1124, 58/1014, 1302, 1304, 1305, 106, 1307, 1308, 1274,
1275, 1283, 1296, 1298, 1299, 1301, 32/1139, 1364, 1365
3. Jrt. Bazar 380, 381, 382, 398, 763, 764, 558, 395, 736, 819/861, 809/949, 809/862,
47/877, 819/871, 96/874, 87/880, 598/921, 22, 59/952, 717/953, 718/954,
511/955, 512/956, 771/959, 769/960, 119, 120, 696/1246, 750/975, 596/
998, 530/997, 787/1002, 51/1003, 596/1012, 805/1013, 587/1020, 718/1021,
734/1022, 696/1024, 56/1025, 812/1035, 105, 598/1045, 758/1046, 512/
1053, 733/1065, 768/1101, 796, 607/1112, 768/1113, 619, 618, 24/1125,
839/1127, 836/1132, 471/1133, 52/1142, 593/893, 51, 768/1154, 34/1157,
71/1170, 72/1161, 89, 72/1162, 750/1182, 781/1180, 768/936, 830/995, 735/
859, 15/891, 54, 798, 1268, 1359, 96, 207, 208, 1366, 1367
4. Dara Gaon 741/1290, 754

(J) REVENUE VILLAGE/ BLOCK- KARFECTOR
__________________________________________________________________________________________________
Industrial Area
__________________________________________________________________________________________________
(1) (2) (3)
__________________________________________________________________________________________________
1. Karfector 11, 13, 14, 15, 16, 17, 19, 20, 22, 24, 25, 90, 95, 96, 97, 98, 107, 108,
109, 110, 111, 112, 121, 116, 228, 289, 44/309, 3, 100, 102, 104, 106, 122,
124, 99,
(4) DISTRICT-NORTH SIKKIM

__________________________________________________________________________________________________
S.No. Name of the Khasra No. Name of Sub-
Industrial Division
Area Revenue
Village/
Block
(1) (2) (3) (4)
1. Thangchung 628, 627, 626, 625, 624, 622, 621, 620, Thangchung
618, 615, 614, 613, 611, 3410, 609, 605,
602, 601
2. Thangu 409, 410, 404, 400, Thangu
3. Lachen 1487, 1549, 1490, 1493, 1513, 1514, 1515, Lachen

1610, 1618, 1796, 1752, 1756, 1755, 1761,
1765, 1766, 1855, 1784, 1788, 1866, 1877,
1881, 1783, 1789, 1847, 1848, 1847, 1871,
1874, 1689, 1526
4. Yakthang/ 946, 933, 942, 934, 947, 945, 943, 941, 932, Yakthang/Lachen
Lachen 934, 929, 927
5. Chungthang 675, 674, 671, 670, 608, 609, 659, 612, 613, Chungthang
613, 624, 627, 574, 573, 572, 558, 559, 549,
6. Shingring, 426, 356, 369, 371, 422, 372, 373, 417, 3359, Shingring,
Lachung 386, 391, 464, 467, 590, 570, 421, 418, 414, Lachung
413, 412, 411, 463, 468, 460, 457, 466, 430,
432, 499, 510, 434, 433, 436, 451, 450, 471,
472, 452, 455, 446
7. Yakchey, 935, 934, 938, 946, 932, 947, 948, 949, 950, Yakchey,
Lachung 950, 951, 956, 958, 966, 961, 960, 984, 983, Lachung
(1) (2) (3) (4)

982, 980, 981, 979, 978, 973, 972, 971
8. Sharchok, 116, 1260, 1474, 1472, 1471, 1123, 1134, Sharchok,

Lachung 1155, 1156, 1125, 1113, 1107, 1109, 1555, Lachung
1156, 1561, 1560
9. Bichu, 297, 296, 260, 293, 290, 272, 271, 274, 174, Bichu,
Lachung 174, 150, 157, 176, 140, 155, 143, 205, 244, Lachung
241
10. Thangu/ 549, 547, 414, 526, 514, 517
Lachen
________________________________________________________________________________________
Exemption to all goods except as per Annexure cleared from units located in State of Sikkim equal
to duty of excise and additional duty of excise paid in cash.
[Notifn. No. 56/03-CE. dt. 25.6.2003 as amended by Notfn. Nos. 72/03, 27/04, 21/07, 21/08/
36/08, 54/08, 6/16].
necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and
Annexure appended hereto, and cleared from a unit located in the State of Sikkim, from so much
of the duty of excise leviable thereon under any of the said Acts as is equivalent to the duty payable on
value addition undertaken in the manufactue of the said goods by the said unit.
TABLE
___________________________________________________________________________________________________
(1) (2) (3) (4) (5)

(1) (2) (3) (4) (5)

than iron ore
generating sets and
parts thereof
tapioca starch
coconut, mustard or
rapeseed oil
manganese or silico
manganese
mentioned above in
S.Nos.1 to 15
___________________________________________________________________________________________________
addition, computed in the manner as specified in paragraph 2 to the manufacturer by the 15th of the month
cash;
account current on his own, as provided for in clauses (a) to (c);
Credit Rules, 2004.
goods:
following:
paid on the goods;
year;
on the goods.
till the date of fixation of special rate, during the period shall be refunded to him.
fixed:
at the special rate fixed under paragraph 2.1.
3. The exemption contained in this notification shall apply only to the following kind of units,
namely:-
(i) new industrial units which have commenced their commercial production on or after
rd
the 23 day of December, 2002, but not later than the 31st day of March, 2007;
(ii) industrial units existing before the 23rd day of December, 2002, but which have
undertaken substantial expansion by way of increase in installed capacity by not less than twenty-five
per cent on or after the 23rd day of December, 2002, but have commenced commercial production
from such expanded capacity, not later than the 31st day of March, 2007.
ANNEXURE
1A. Pan masala falling under Chapter 21 of the First Schedule of the Central Excise Tariff Act,
1985 (5 of 1986);
1B. goods falling under Chapter 24 of the said First Schedule
1C. plastic carry bags of less than 20 microns as specified by the Ministry of Environment
and Forests Notification No. S.O.705 (E) dated the 2nd of September, 1999 and S.O. 698(E)
dated the 17th of June, 2003.
1D. goods falling under Chapter 27 of the said First Schedule and which are produced by
petroleum oil or gas refineries.
2. Aerated branded beverages;
3. Pollution causing paper and paper products.
SCHEDULE
__________________________________________________________________________________________________
S.No. Goods manufactured by the following Activities or Industries
______________________________________________________________________________________________________________
(1) (2)
______________________________________________________________________________________________________________
1. Eco- Tourism including Hotels, resorts, Spa, amusement parks and Rope ways
2. Handicrafts and handlooms
3. Wool and Silk Reeling, weaving and processing, printing
4. Floriculture
5. Precision engineering including watch making
6. Electronics including computronics hardware and software and Information Technology related
industries
7. Food processing including Agro-based industries. Processing, Preservation and packaging of fruits
and vegetables ( excluding conventional grinding/ extraction units)
8. Medicinal and aromatic herbs Plantation and processing
9. Raising and processing of plantation crops i.e. Tea, oranges and cardamom
10. Mineral based industry
11. Pharmaceutical products
12. Honey
13. Biotechnology
Explanation:- For the removal of doubts, it is hereby declared that for the purposes of this notification,
mineral does not include crude petroleum oils.
GENERAL EXEMPTION NO.18
Exemption to all goods except as per Annexure I manufactured by units located in specified areas
in State of Uttarakhand& Himachal Pradesh.
[Notfn. No. 50/03-CE. dt. 10.6.2003 as amended by Notfn. Nos. 54/03, 76/03, 27/04, 27/05, 34/05,
13/06, 38/06, 48/06, 1/08, 7/14, 6/16].
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles
and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts the goods specified in the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the goods specified in
Annexure-I appended hereto, and cleared from a unit located in the Industrial Growth Centre or
Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial
Estate or Industrial Area or Commercial Estate or Scheme Area, as the case may be, specified in
Annexure-II and Annexure-III appended hereto, from the whole of the duty of excise or additional
duty of excise, as the case may be, leviable thereon under any of the said Acts.
Provided that the exemption contained in this notification shall apply subject to the following conditions,
namely:-
(i) The manufacturer who intends to avail of the exemption under this notification shall exercise
his option in writing before effecting the first clearance and such option shall be effective from
the date of exercise of the option and shall not be withdrawn during the remaining part of the
financial year;
(ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the
jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central
Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the
following particulars, namely:-
(a) name and address of the manufactuer;

(c) description of inputs used in manufacture of specified goods;
(d) description of the specified goods produced;
(e) date on which option under this notification has been exercised;
(iii) The manufacturer may, for the current financial year, submit his option in writing on or before
the 30th day of November, 2003.
2. The exemption contained in this notification shall apply only to the following kinds of units, namely:-
(a) new industrial units set up in areas mentioned in Annexure-II and Annexure-III, which have
commenced commercial production on or after the 7th day of January, 2003, but not later
than the 31st day of March, 2010;
(b) industrial units existing before the 7th day of January, 2003 in areas mentioned in Annexure-
II, but which have undertaken substantial expansion by way of increase in installed
capacity by not less than twenty-five per cent. on or after the 7th day of January, 2003, but
have commenced commercial production from such expanded capacity, not later than the
31st day of March, 2010.
exceeding ten years from the date of publication of this notification in the Official Gazette or from
the date of commencement of commercial production, whichever is later.
amounting to manufacture in the States of Uttarakhand or Himachal Pradesh.
ANNEXURE-I
SI. Good or Activity not to be exempted Excise Sub-class
No. classification under NIC
Chapter/ classification
Heading / 1998
Sub-heading/
tariff item
(1) (2) (3) (4)
1. Tobacco and tobacco products including cigarettes and pan masala 2401 to 2403 1600
and 2106
2. Thermal Power Plant (coal and oil based) 40102/40103
3. Coal washeries or dry coal processing
4. Inorganic chemicals excluding medicinal grade oxygen (2804 40 10), 28
medicinal grade hydrogen peroxide (2847 00 00), compressed
air (2853 00 30)
5. Organic chemicals excluding Provitamins or vitamins, hormones 29 24117
(2936 or 2937ides (2938), sugars (2940 00 00) Sugar reproduction
by synthesis not allowed as also downstream industries for sugar
6. Tanning and dyeing extracts, tanins and their derivatives, dyes, 32 24113/24114
colours, paints and varnishes, putty, fillers and other mastics, inks
7. Marble and mineral substances not classified elsewhere 2502 00 00 14106/14107
2503 to 2522,
2525 to 2530
8. Flour mill or rice mill 1101 00 00 15311
9. Foundries using coal
10. Mineral fuels, mineral oils and products of their distillation; 27
(1) (2) (3) (4)

Bituminous substances: Mineral waxes
11. Synthetic rubber products 4002 24131
12. Cement clinkers and asbestos, raw including fibre 2523 10 00,
13. Explosive (including industrial explosives, detonators and fuses, 2524 3601 24292
fireworks, matches, propellant powders and other goods of heading to 3606
No.36.01 to 36.06)
14. Mineral and chemical fertilizers 3102 to 3105 2412
15. Insecticides, fungicides, herbicides and pesticides 3808 24211/24219
(basic manufacture and formulation)
16 Fibre glass and articles thereof 7019 26102
17. Manufacture of pulp-wood pulp, mechanical or chemical 47 21011
(including dissolving pulp)
18. Branded aerated water or soft drinks (non-fruit based) 2201 10 20 15541/15542
2201 10 10
19. Paper 4801 21011 to 21019
Writing or printing paper for printing of educational textbooks 4802
Paper or paperboard, in the manufacture of which,- 4802
(i) the principal process of lifting the pulp is done by hand; and
(ii) if power driven sheet forming equipment is used, the Cylinder
Mould Vat does not exceed 40 inches
Maplitho paper supplied to a Braille press against an indent placed 4802
by the National Institute for Visually Handicapped, Dehradun
Newsprint, in rolls or sheets 4801
Kraft paper supplied to a Braille press against an indent placed by 4804
the National Institute for Visually Handicapped, Dehradun
Sanitary towel and tampons, napkins and napkin liners for babies 4818
and similar sanitary articles
Cigarette paper, whether or not cut to size or in the form of booklets 4813
or tubes
Grease-proof paper 4806 20 00
Toilet or facial tissues and other goods 4803
Paper and paper board, laminated internally with bitumen, tar or 4807
asphalt
Carbon or similar copying paper 4809 90 00
Products consisting of sheets of paper or paperboard, impregnated, 4811 41 00,
coated or covered with plastics and other goods of tariff item 4811 49 00,
4811 41 00, 4811 49 00, 4811 51 00 or 4811 59 00 (excluding floor 4811 51 00, or
covering on a base of paper or of paperboard, whether or not cut to size) 4811 59 00
Paper and paper board, coated, impregnated or covered with wax

and other goods of tariff item 4811 60 00 4811 60 00
20. Plastics and articles thereof 3909 to 3915
21. Industries, notified under the Doon Valley notification [S.O. 102(E),
dated the 1st February, 1989] as amended from time to time, issued
by the Ministry of Environment and Forests, in the Doon
Valley area of the State of Uttranchal.
____________________________________________________________________________________________________
ANNEXURE II
1. STATE OF UTTARAKHAND
(1) DISTRICT-ALMORA
(A) Existing Industrial Estates
S. Name of the Name of Khasra Nos. Name of

No. Industrial Villages Tehsil
Estate/Area/ coming in
Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Industrial Pataldevi 1910, 1933 to 1951 Almora
Estate Pandeykhola,
Pataldevi Almora Urban
Region, Naikhola,
Rallakot, Shall
2. Industrial Sayalidhar, 699, 799, 800, 585, 654, 596, 428, Almora
Estates Adheli, 909, 822, 665 to 674, 657 to 661,
Sayalidhar Tewadi, 947 to 963, 588 to 593, 804 to 808,
Matela 932 to 943, 945
3. Mini Badhan, 8033, 8038 to 8049, 8051 to 8057 Almora
Industrial Chillynola,
Estates Kotuli
Tadikhet
4. Industrial Dhagadi, 48 acres Erstwhile forest land Bhikiyasen
Estates Mohan
Mohan
5. Industrial Bhikiyasen, 285, 287, 288 Bhikiyasen
Estates Panpola
Bhikiyasen
6. Industrial Dwarghat, 1575, 1576, 1578, 1585 to 1589, Ranikhet
Estates Dharamgaon 2049 to 2058, 2078 to 2082, 2085
Dwarghat Dadoli, to 2090, 2096, 2097, 2099, 2100
Gochar
(B) Proposed Industrial Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Industrial Danya,
Estate Danya Sonasiling 385 to 390, 393 to 403, 614, Almora
2. Industrial Jamdiya, 2117 to 2127, 2130 to 2145,
Estate Ganai, 2151 to 2166, 2168 to 2178,
Chokhutiya Shokhutiya, 2179m, 2180 to 2188, 2233
Baskaniya to 2235, 2226 to 2229 Ranikhet
(C) Non Industrial Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. TadhiKhet Cooperative 615, 623, 640 to 644, 646 to 658, Ranikhet
Durg Factory 660 to 665, 668 to 687, 689 to 691,
Ranikhet 694 to 700, 702 to 709, 712, 729,
736, 737
Orein Metal 796, 796/1 to 796/8, 810, 812/1 to 812/12
Powder
(2) DISTRICT-BAGESHWAR
Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Industrial Gadser, Paye, 1910, 1933 to 1951 Bageshwar
Estates- Silli, Matena
Garud
(B) Proposed Industrial Area/ Region

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Industrial Manigaon, 720, 721, 730, 731, 903 Bageshwar
Area Junail,
Manigaon Mehalkhet,
Phusera,
Dophad
2. Industrial Bilkhet, 2608 Bageshwar
Area Budhguna,
Budhguna Dhidha tola
and Siroli
3. Industrial Naudhar, 651, 653, 913 Bageshwar
Area Paye,
Naudhar Bhagankhola
and Gadser
4. Industrial Bamsera, 269/1504 to 269/1513, 269/1515 to Kapkot
Area Bharadi, 269/1534, 269/1534 to 269/1551
Bamsera Edad
(C) Non- Industrial Estates/ Industrial Units present in the region and their expansion

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Kausani Kausani, 10377 to 10389, 10392 to 10394, Bageshwar
Vimalkot Vimalkot 10397 to 1008
2. Jhirolli, Jhirolli, 1 to 955, 1471 to 1498
Karasbonga Karasbonga,
Billori, Billori,
Sinduri, Sinduri,
Baskhola, Baskhola,
Matela Matela
(3) DISTRICT-CHAMPAWAT
(A) Existing Industrial Estates/ Region

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Mini Punedi 2016 to 2020, 2025 to 2038,
Industrial 2063, 2078 to 2080
Estate
(B) Proposed Industrial Estate/Region

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Vindatiwari Vindatiwari 7943, 7944
Industrial
Estate
2. Khunabora Khunbora 5656, 5644
3. Idakot Daisali 6258, 6260, 6456
Industrial
Area
4. Patan Pau 11709, 11790, 12757, 12459, 12460
Industrial
Area
5. Bakoda Manch 1319
Industrial
Estate
6. Khetar Khetar Nariyal 2, 4, 6, 7, 9, 10, 26, 28, 58 to 60,
Nariyal 77, 81, 84 to 92, 116, 126, 129, 130,
Industrial 209 to 230, 232, 235 to 254, 470,
Estate 473 to 475, 477, 518, 552, 554, 594,
343 to 366, 368 to 375, 1935 to 1940,
1946 to 1951, 1997, 2001, 2020
7. Sukhidang Sukhidang 2133
Estate
8. Tanakpur Tanakpur 65
9. Banbasa Bamanpuri 52
(Bamanpuri),
Industrial Area
(C) Non- Industrial Estates/ Industrial Units present in the region and their expansion

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Rojan and Kharkkhakari 4950 to 4952, 5034 to 5040,
Tarpantine 5366 to 5370, 5440, 5443, 5486
Factory to 5589, 5551 to 5555, 5579 to
5584, 5586, 5588 to 5592, 5617
to 5619
2. Gosani , Gosani 4963, 4964, 4966, 4967, 4982, to
(Khetikhan) (Khetikhan), 4985
3. Diyuri Diyuri 3722, 3725 to 3727, 3744m,
3746m, 3747 to 3750, 3751m,
3752m, 3753 to 3756
4. Himalayan Manihargodh 99/1
Magnesite
5. Khetan Manihargodh 100/2, 101/12
refectories
6. Shiv Industries Fagpur 7M
7. Jai Ganesh Gyankheda 205
Agro Mills Aambag
8. Agarwal Gyankheda, 95
RiceMills Manihargodh
9. Purnagiri Gyankheda 183, 184
Rice Mills
10. Ramratan Tanakpur,
Lal andSons Gyankheda 476
Rice Mills
11. Sharda Stone Tanakpur 415
Crusher
12. Kumaon Rosin Tanakpur 297
Factory
13. Annpurna Bamanpuri 108
Industries banbasa
Bhajanpur
(4) DISTRICT DEHRADUN


Region Industrial
Estate/Areas
1. Patelnagar Dehrakhas 501 to 510, 556 to 558, 564 to Dehradun

576, 648 to 665, 667 to 830
2. Omitted
3. Dhorankhas Gujrada 448Ka Dehradun
Mansingh
4. Dhorankhas Dhorankhas 174J Dehradun
5. Dhorankhas. Danda Lakhaud 242 Dehradun
6. Dhorankhas Danda 77, 78Ka, 76Kha Dehradun
Nooriwala
7. Kuanwala Kuanwala 2A, 34A, 36A, 37A, 31A, 32A, Dehradun
48A, 47, 67, 111A, 111B, 46A, 3A,
43B, 43C, 44A, 44B, 44Dh, 45A,
48B, 44C, 45B, 26B, 49A, 49B, 49C,
50A, 50B, 51, 61A, 62A, 61B, 62B,
63, 64A, 64B, 62D, 70A, 71A, 72A,
71B, 65A, 65B, 244A, 244B, 247,
245A, 245B, 245/292, 254, 260A,
260B, 263A, 263B, 264, 265A, 265,
259, 243A, 135A, 135B, 86A, 86B,
85, 242, 241A, 241B, 238 to240,
237A, 273B, 194J, 194B, 236, 195,
235A, 235B, 235C, 235D, 235Ch,
235J, 235Jh, 234A, 234B, 232A,
232B, 232C, 232D, 232Ch, 231A,
231B, 231C, 231D, 231h, 230A,
230B, 230C, 230D, 230Ch, 230J,
230Jh, 230M, 230, 230Rn, 228, 229A,
229B, 229C, 229D, 229Ch, 229J,
229Jh, 229YW, 225A, 225B, 223A,
223B, 224, 222A, 222B, 221A, 221B,
220, 217A, 217C, 217D, 217M,
217Ch, 216A, 216B, 216C, 216D,
216M
8. I.D.P.L., Shyampur Forest Land under I.D.P.L.597 to Rishikesh

Veerbhadra 687, 730 to 742
9. Lal Tappad Majri Grant 2893 to 2895, 2921B, 3804, 3938, Rishikesh
3987, 3988A, 3939, 3945A, 3945 to
(1) (2) (3) (4) (5)

3952, 3961 to 3965, 3850, 3896,
3966 to 3971, 3906B, 3907, 3865,
3958A, 3863, 3958B, 3886 to 3892,
3912A, 3912B, 3912C, 3908,
3909A, 3909B, 3910, 3906A, 3903,
3904, 3901, 3852A, 3852B, 3853 to
3855, 3881 to 3884, 3823 to 3825,
3826A, 3827, 3857, 3859 to 3861,
3866 to 3868, 3869B, 3869A, 3870,
3836, 3875, 3877A, 3877B, 3837,
3877C, 3878
10. Ranipokhri Ranipokhri 888D, 889, 890B, 932Jh, 961B, Rishikesh

890A, 955C, 879B, 939B, 880, 881, 932A, 940, 888B,
962A, 963 A, 942 D, 50Mi
11. Selakui Village 122Mi, 123, 124Mi, 125Mi, Vikasnagar
Industrial Selakui, 126Mi, 127Mi, 129Mi, 130Mi,
Region Central 131, 132Mi, 134Mi, 135Mi,
Hope Town 137Mi, 138Mi, 140Mi, 141Mi,
and Camp 144Mi, 145Mi, 148Mi, 150Mi,
Road 152Mi, 153Mi, 156Mi, 157Mi, 159Mi,
161Mi, 162Mi, 163Mi, 166Mi, 167Mi,
171Mi, 172Mi, 173, 174Mi, 177Mi,
178Mi, 180Mi, 186, 187Mi, 189Mi,
190Mi, 194Mi, 201Mi, 202 to 204,
205Mi, 206Mi, 207Mi, 209Mi, 211Mi,
212Mi, 235 to 243, 245, 248 to 256,
258, 259, 260Mi, 261Mi, 262, 263,
265Mi, 266Mi, 267Mi, 268Mi, 269Mi,
270, 271, 272Mi, 273Mi, 274Mi, 275
to 293, 294Mi, 295Mi, 296Mi, 297,
298Mi, 299Mi, 300Mi, 301Mi, 302Mi,
303Mi, 304Mi, 306, 308, 317, 320, 321,
212/1365, 273/1366Mi, 285/1367,
285/1368, 292/1369, 296/1370, 122/
1378 to 122/1390, 274/1392, 274/
1393Mi, 274/1394Mi, 274/1395Mi,
274/1396Mi, 294/1397, 295/1398,
295/1399, 282/1400, 284/1401, 294/
1402, 293/1403, 293/1404, 138/1406
12. Selakui Camp Road, 1011 to 1019, 1021 to 1031, 1033 Vikasnagar
Industrial Central Hope to 1047, 1049 to 1051, 990 to
Region to Town 995, 997 to 1002, 1006, 1008,
1009, 1054, 1055, 1064, 1081
13. Charba (Langha Charba (Langha 1401 to 1409, 1410Mi, 1399, Vikasnagar
(1) (2) (3) (4) (5)

Road) Road),/Ghamoli 1378, 1379, 1392 to 1394, 1383
to 1388, 1347/22, 1347/40, 1276,
1100Mi, 1101 to 1107, 1272 to
1274, 1424, 1275/1, 1275/2, 1275/3,
1275/4, 1421, 1423, 1411 to
1413, 1414Mi, 1415Mi, 1395/1,
1395/3, 1394/4, 1399Mi, 1380/2,
1381, 21, 22, 23A, 23B, 24, 25A,
25B, 26, 27
14. Charba Charba 1348 Vikasnagar
(Langha Road)
15. Vikasnagar Jeevangarh 1575B Vikasnagar
16. Mini
Industrial Kunha Road No. 32/816 or Khasra Chakrata
Estate No. 35 to 37
Ragwad
(B) Expansion of Existing Industrial Areas

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Patelnagar DehraKhas 1209, 1209B, 1220A, 1220, Dehradun
1223, 1361, 1362A, 1362C, Sadar
1363A, 1363B, 1364A, 1364C,
1406, 1424A, 1424B, 1425A,
1425B, 1426, 1500, 1501, 150A,
1502B, 1502C, 1503A
2. Kuanwala Kuanwala 5A, 10, 8Mi, 5B, 6A, 7A, 9NMi, Dehradun
10JH, 130, 133,134A, 132B, Sadar
269V, 274D, 277p, 287, 288A,
289, 290A, 83B, 84B, 134B, 137A,
138A, 265M, 266C, 267C, 130, 133,
134A, 132B, 269v, 286, 291B, 279 to
285, 245, 247, 248B, 127B, 132A,
135A, 127B, 255A, 183t, 254, 253B,
55A, 55B, 53A, 53B, 53M, 59B, 59C,
(1) (2) (3) (4) (5)

59D, 59M, 59p, 60QMi, 60AMi, 60B,
60BMi, 01, 01B, 05 to 08, 42, 49, 50,
52 to 54, 59, 60, 63 to 66, 68 to 78,
270, 275, 277, 255, 267, 185C, 250A,
262 A
3. Omitted
4. Omitted
5. Omitted
6. Gumniwala Gumniwala 197 to 230 Rishikesh
7. Shyampur Shyampur 343 to 350, 352 to 366, 368 Rishikesh
8. Charba Charba 1395, 1395/1, 1789, 1385Mi, Vikas Nagar
1395/2Mi, 1395/3Mi, 1397 Mi,
20, 22/1
(C) Proposed Industrial Estate

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Prateetnagar 233 to 238, 243 to 245, 247 to 257 Rishikesh
2. Raiwala 651, 652, 637, 860 to 863, 866, 867 Rishikesh
3. Haripur kalan 774 to 777 Rishikesh
4. Fatehpur Tanda 33, 37Mi, 39, 40, 156, 352Mi, 362, Rishikesh
365Mi, 367, 368, 370 to 372, 375,
376, 334
5. Kanharwala 254, 256, 258, 913 to 915, 880, Rishikesh
884 to 886, 905 to 908, 522, 523,
525, 526, 179, 308, 309, 175
6. Athurwala 25, 28, 30, 52, 62, 315, 319, Rishikesh
320, 322, 328, 334, 335, 444, 448, 591,
594, 1104, 1105, 1107 to 1109, 1111, 1112,
1115, 1116, 1117A, 1118A, 1119, 1123,
1124, 1126 to 1132, 1135, 1137, 1139,
1149 to 1152, 1157, 1146, 1147, 1160,
1164, 1654, 1656, 1664, 1666, 1667,
1673, 1676
7. Bhaniawala 516, 582, 583, 800, 813 A, 818, Rishikesh
819B, 855, 858 A, 1037, 603 B,
596 A
8. Badkot mafi 1172 Mi, 1207 to 1214 Rishikesh
9. Gohri mafi 66, 70, 74 Rishikesh
(1) (2) (3) (4) (5)

10. Nakronda 551, 562, 560, 585, 568, 566, Dehradun
564, 567, 571, 577, 581, 618, Sadar
644 to 648, 651, 652, 654 to 658, 667 to
673, 663, 638 to 641 608D, 609B,
610AMi, 613A, 614, 617, 618B, 650A,
649, 650B, 651, 614Ch, 616, 591 to 596,
629, 631Mi, 347A, 597C, 627, 630B,
579B, 608B, 397C, 399, 400A, 397B,
398, 400B, 402, 403, 414, 590A, 590B,
585A, 585B, 598, 597A, 597B, 597C,
597D, 597Ch, 599, 605A, 605B, 601 to
604, 606A, 606B, 568, 563A, 563B,
563C, 563D, 558A, 558, 559A, 559B,
395A, 395B, 395BMi, 395C, 396,
405Mi, 404, 404Mi, 401, 406, 407A,
407B, 407C, 409, 410, 412, 413A, 413B,
415 to 423, 424B, 425A, 425B, 426A,
426B, 427B, 427 to 429, 430A, 430B,
430BMi, 431A, 431B, 432A, 432B,
433A, 433BMi, 434A, 434BMi, 435,
436, 437A, 437B, 438, 439A, 439B,
439C, 440, 441, 443, 443B, 444 to 447,
448B, 459A, 459B, 459C, 460, 461,
620A, 620B, 620C, 621A, 621B, 621C,
622, 623A, 623B, 624, 625, 626A,
626BMi, 626, 626C, 631Mi, 632A,
632B, 633, 634A, 634B, 635A, 635B,
635Bi, 635C, 635D, 635DMi, 635Mi,
635Ch, 636A, 636B, 637A, 684A, 690A,
699A, 685B, 686, 687, 612C, 565, 584B,
575, 576D, 577C, 578, 579A, 580, 581A,
609A, 608A, 685A, 566A, 570, 573,
574A, 582, 583, 586, 587A, 588A, 589,
442A, 449, 450, 451, 452A, 453 to 458,
462 to 465, 520B, 639, 641C, 665, 666A,
682A, 683B, 684B, 685C, 682C, 882B,
689B, 688, 689A
11. Guniyal gaon 88, 90, 214, 215A, 216, 217B, Dehradun
219, 220, 289 A, 290, 292, 188C, Sadar
209, 210A, 211A, 212
12. Kusali gaon 27A, 28, 29A, 30B, 32, 33, 35, Dehradun
36, 39, 40, 41 B, 42B, 43A, 44A, Sadar
51Mi, 45B, 46, 53, 54 Mi, 56 B,
49 Mi, 48 Mi, 50 Mi,
(1) (2) (3) (4) (5)

13. Hansuwala 113 to 117, 118A, 118B, 119, Dehradun
120, 121A, 121B, 122A, 122B, Sadar
123A, 123B, 124 to 134, 135A,135B,
136, 174 to 179, 180A, 180B, 181A,
181B, 181C, 181D, 182, 182B, 182C,
183A, 183B, 183C, 183D, 183, 183D,
183Ch, 184A, 184B, 184C, 185, 186A,
186B, 187 to 189, 189A, 190A, 191A,
191B, 192, 193A, 193B, 193C, 194, 207,
208, 209A, 209B, 210 to 214, 215A,
215B, 215C, 216 to 220, 221A, 221B,
222A, 222B, 222C, 222D, 222, 223A,
223B, 223C, 224, 225, 226A, 226B,
227A, 227B, 227C, 228, 229A, 229B,
230 to 233, 234A, 234B, 234C, 234D,
234D, 235, 236A, 236B, 237A, 237B,
238A, 238B, 238C, 239, 240A, 240B,
241, 242A, 242B, 243, 244A, 244B, 245
to 251, 252A, 252B, 253A, 253B, 254
to 260, 261A, 261B, 262A, 262B, 263A,
263B, 264 to 271, 140
14. Ghisarpadi 01 to 03, 04A, 04B, 05 to 10, 11A, Dehradun
11B, 12A,12B, 13A, 13B, 14, Sadar
15A, 15B, 16A, 16B, 17A, 17B, 20, 21A,
22, 23, 51, 52A, 52B, 53A, 53B, 54 to
56, 57A, 57B, 57C, 58 to 65, 66 A, 66B,
67 to 70, 27, 28, 31A, 31B, 32A, 32B,
34B, 34C, 40B
15. Marotha 165, 166, 175 to 207, 249 to 280 Dehradun
Sadar
16. Kedarpur 335Di, 336, 352, 354, 355C Dehradun
Sadar
17. Purkal Gaon 236A, 232C, 234A, 236B, 207C, Dehradun
230A, 231C, 232B, 236C, 229, Sadar
230B, 234D, 236D, 237, 228A,
231B, 232A, 235B, 236J
18. Garhi Pargana 327, 334, 336, 337, 356, 358 to Dehradun
361, 363, 364/2, 427, 428, 867 to Sadar
879, 881 to 893, 895, 904, 1211
19. Prempur Mafi 02 to 06, 11, 23A, 112A Dehradun
Sadar
20. Kaulagarh 2 D, 4A, 5A, 07, 12, 38, 56A, Dehradun
May Chakbhud 56B
Sadar
21. Tarla nagal 478, 479, 480, 481A, 481B, 482, Dehradun
(1) (2) (3) (4) (5)

Industrial Estate 483A, 483B, 483C, 484A, 484B, Sadar
485A, 485B, 486A, 486, 487A, 487B,
487C, 487D, 487D, 487Ch, 488, 488B,
488Bk, 488C, 488D, 489A, 489B, 489,
489D, 490, 491, 492A, 492B, 492C,
492D, 492Ch, 493A, 493B, 493C, 494,
495A, 495B, 495C, 496 to 502, 503A,
503 B, 503B, 504, 505B, 506 to 510,
511A, 511B, 512, 513, 513B, 514A to
514D, 514B, 515 to 519, 520 A, 520B,
521, 522, 522B
22. Tilwadi 01 to 10, 16 to 18, 20 to 29, 35, Chakrata
41, 47, 49, 54, 55, 57, 59, 61, 73B, 74B,
75B, 79, 82B, 89B, 93B, 95B, 97B, 98,
99, 101 to 103, 105B, 106, 115, 116, 124,
126, 128, 139, 141, 147, 163, 170B, 12,
14, 32, 38, 65B, 130, 139B, 144, 158,
161, 164
23. Kuna Khat 35 to 40
Chakrata
Babar
24. Khushalpur 1 to 35, 49, 52, 58, 60, 65, 66, 80 to Vikas Nagar
83, 61, 85 to 88, 90 to 96
25. Dharmawala 509A, 509B, 509C, 510A, 510B, Vikas Nagar
511A, 511B, 512 to514, 515A, 515B, 516
to 520, 521A, 521B, 521C, 522A, 522B,
523, 524A, 524B, 657A, 657B, 659 to
662, 663A, 663B, 665B,
26. Shahpur 1652A, 1652B, 1652C, 1652D, Vikas Nagar
Kalyanpur 1653, 1651, 1650, 1649A, 1649B,
1649C, 1645A, 1645B, 1645C, 1645D,
1633A, 1633B, 1634, 1632, 1631, 1630A,
1630B, 1600A, 1600B, 1626A, 1626B,
1627 to 1629, 1615, 1616A, 1616B,
1616C, 1617A, 1617B, 1618A, 1618B,
1619A, 1619B, 1619C, 1620 to 1623
27. Prateetpur 97 to 117, 121, 347 to 352, 355 Vikas Nagar
Kalyanpur to 360, 362 to 372
28. Suddhowala 716 to 729, 732 to740, 742, 754 to Vikas Nagar
764, 766 to771, 796 to 801
29. Kolhupani 204 to 206, 196 to 201, 171 to 190, Vikas Nagar
169, 208
30. East Hope 919/1to919/4, 919/89, 870/1Mi, Vikas Nagar
Town 870/2to870/76, 893/1to 893/16
(1) (2) (3) (4) (5)
31. Enfield grant 1896 to 1900, 2820 to 2860, 2871, Vikas Nagar
2879 to 2882, 2886 to 2905,
32. Dhakrani 1174 to 1201, 1211 to 1224, Vikas Nagar
1238, 1239
33. Ambadi 581, 587 to 590 Vikas Nagar
34. Jeevangarh 1861 to 1881, 1884 to 1927, 1953, Vikas Nagar
1971 to 2030, 2048to2050, 2053 to
2055, 2057 to 2061, 2077 to 2098,
2115 to 2118, 2131 to 2159
35. Majri 75, 79, 81 to 89, 92, 97 to 101, 104 Vikas Nagar
to 109
36. Mednipur- 538, 544 to 548, 550 to 560, 568 Vikas Nagar
Badripu to 572, 578 to 597, 599 to 608, 719
to 734, 736 to 740
37. Karbari Grant 1165, 1166A, 1166B, 1167,1168, Vikas Nagar
1169A, 1169B, 1170, 1171A, 1171B, 1172
to 1175, 1174B, 1176A, 1176B, 1176C,
1176D, 1177, 1178A, 1178B, 1179A,
1179B, 1180A, 1180B, 1180C, 1181A,
1181B, 1182, 1183A, 1183B, 1184 to
1187, 1188A, 1188B, 1189, 1190A,
1190B, 1191A,1191B,1192,1193, 1194A,
1194B, 1194C, 1194D, 1194Ch, 1195A,
1195B, 1195C, 1195K, 1195D, 1195Ch,
1195J, 1196A, 1196B, 1197, 1198A,
1198B, 1199 to1201, 1201B, 1201C,
1202A, 1202B, 1202C, 1203 to 1205,
1206A, 1206B, 1207A, 1207C, 1207D,
1207Ch, 1207J, 1207, 1207Hk, 1207V,
1207B, 1209/1202
38. Palio Natuwala 291A, 291B, 291C, 292A, 292B, Vikas Nagar
293, 294A, 294B, 294C, 294D, 295, 296,
297A, 297B, 298A, 298B, 306 to 308,
309A, 309B, 310 to 313, 314A, 314B,
316A, 316C, 315 to 318, 319A, 319B,
319D, 319CH, 320, 321, 322A, 322B,
323A, 323B, 323C, 324A, 324B,
325to328, 327A, 327C, 327D, 327Ch,
329A, 329B, 329C, 329D, 330A, 330B,
331A, 331B, 331, 332A, 332B, 332C,
332D, 333A, 333B, 334, 335, 336A,
336B, 336C, 337A, 337B, 337, 337D,
338A, 338B, 339, 340, 341A, 341 to 344,
(1) (2) (3) (4) (5)

345A, 345B, 346 to 348, 249A, 349B,
350, 351A, 351B, 352A, 352B, 353A,
353B, 354, 355, 356A, 356B, 357, 358,
359A, 359B, 360A, 360B, 360C, 360D,
361, 362A, 362B, 363 to 365, 366A,
366B, 367A, 367B, 363C, 441A, 441B,
442 to 445, 446A, 446B, 447, 448, 449A,
449B, 449C, 450A, 450B, 451A, 451B,
451, 451D, 452A, 452B, 453, 454A,
454B, 455A, 455B, 455C, 455D, 455Ch
39. Sheeshambada 6A, 6B, 6C, 7 to 10, 9B, 11A, Vikas Nagar
11B, 11C, 12,12B, 12C, 13A, 13B, 13C,
14, 15A, 15B, 17B, 17C, 17D, 17Ch, 16
to 21, 22 A, 22B, 23A, 23B, 24A, 25A,
26A, 26B
40. Sherpur 707A, 707B, 708A, 708B, 709A, Vikas Nagar

709B, 710A, 710B, 711, 712A, 712B,
713A, 713B, 714 to 716, 717A, 717B,
717C, 717D, 717D, 717Ch, 718A, 718B,
718C, 718D, 718D, 718h, 718CH, 718J,
719 to 723, 724A, 724B, 724C, 724D,
725A, 725B, 683A, 683, 683C, 684,
685A, 685B, 686A, 686B, 687A, 687B,
687C, 688A, 688B, 689, 690, 691, 692A,
692B, 692C, 692D, 693 to 695, 696A,
696B, 696C, 696D, 697A, 697B, 697C,
697D, 698, 699 to 702, 704, 705A, 705B,
706A, 706B, 706C
41. Sabhawala 1039, 1040A, 1041A, 1040B, Vikas Nagar
1042A, 1042B, 1043, 1044, 1045A,
1045B, 1045C, 1045D, 1046A, 1046B,
1047A, 1047B, 1047, 1048A, 1048B,
1049, 1050A, 1050B, 1050C, 1051A,
1051B, 1052, 1053A, 1053B, 1054A,
1054B, 1055A, 1055B, 1056A, 1056B,
1057, 1058, 1059A, 1059B, 1060,
1061A, 1061, 1062A, 1062B, 1062C,
1063A, 1063B, 1064A, 1064B, 1065 to
1072, 1073A, 1073B, 1074 to 1080,
1080B, 1080C, 1081A, 1081B, 1082 to
1084, 1085A, 1085B, 1086, 1087,
1088A, 1088B, 1089, 1090, 1091A,
1091B, 1092 to 1097, 1098A, 1098B,
1099, 1100, 1101A, 1101B, 1102A,
(1) (2) (3) (4) (5)

1102B, 1103, 1116A, 1116B, 1116C,
1116D, 1017A, 1017B, 1017C, 1017D,
1017, 1104A, 1104B, 1104C, 1104D,
980A, 980B, 980C, 979, 977, 978A,
978B, 976, 975B, 975A, 972A, 972B,
973, 974, 1105A, 1111A, 1111B, 1112 to
1115, 1118, 1119A, 1119B, 1120A,
1120B, 970, 971A, 971B, 971C, 971,
971D
42. Central 49/1, 49/2, 49/3, 49/3/1, 49/3/2, Vikas Nagar
Hope Town 49/4, 50, 51/1, 52/1, 54/1, 54/2, 55/1, 55/
2, 56, 57, 58/1, 59, 60 to 61/1, 61/3, 62
to 67, 68/1, 68/2, 69, 71, 72, 73/1, 73/2,
74/1, 74/2, 75/1, 72/1/2, 75/1/3, 75/2, 76
to78, 79/1, 80/1, 80/2, 81, 80/1358, 110/
1360, 111/1363, 111/1361, 108, 109/1,
109/2, 107/1, 106, 105, 104/1, 104/2,
102/1, 102/2, 103/1, 103/2, 110/1, 110/2,
111/1, 111/2, 111/2/1, 112/1, 112/2/2, 113/
1, 113/2, 113/3, 114/1, 114/2, 114/3, 115,
116/1, 116/2, 117/1/8, 119/1, 119/2, 120/
1, 120/2, 120/1364/1, 120/1364/2, 120/
1364/3, 121, 122
43. Omitted
44. Rampur Kalan 876 to 1002, 1053 to 1072, 1077 Vikas Nagar
to 1174
45. Rampur Kalan-1 306 to 318, 323 to 340, 343 to 394, Vikas Nagar
399 to 413, 584 to 630, 673 to 676
46. Atakfarm 313/1, 313/2, 314/1, 314/2, 314/3, Vikas Nagar
315/1, 315/2, 315/3, 316/1, 316/2, 316/
3, 317/1, 317/2, 317/3, 317/4, 318, 319/
1, 319/2, 320/1, 320/2, 320/3, 321/1, 321/
2, 321/4, 322/1, 322/2, 322/3, 322/4, 322/
5, 322/6, 323/1, 323/2, 323/3, 323/4, 323/
5, 324/1, 324/2, 324/3, 325/1, 325/2, 326/
1, 326/2, 327, 328, 329/1, 329/2, 330 to
334, 335/1, 336/1, 337/1, 337/2, 338/1,
338/2, 339/1, 340/1, 340/2, 341 to 344,
345/1, 345/2, 346/1, 346/2, 347/1, 347/
2, 336/712, 353/713, 353/713/1Mi, 353/
713/10, 353/713Mi
47. Rudrapur 2071, 2123, 2170, 2175, 2100 to Vikas Nagar
2104, 2142 to 2169, 2093 to 2099, 2181
to 2185, 2196 to 2236, 2238 to 2246,
2285 to 2299, 2304 to 2307, 2310, 2311,
(1) (2) (3) (4) (5)

2247 to 2284, 2171 to 2174, 2176 to
2180, 2186 to 2195, 2124 to 2141, 2111
to 2121, 2072 to 2084, 2070, 2071Mi,
2234
48. Soarna 1088 to 1091, 1093 to 1106, 1094, Vikas Nagar
1120 to 1140, 118, 507 to 510, 499
to 504, 497, 486 to 488, 479 to
484, 458 to 464
49. Laxmipur 337to349, 387, 388, 394 to 468, 492, Vikas Nagar
522 to 584, 585Mi, 594Mi
40. Dhakimaya 01, 2A, 2B, 3A, 3B, 4A, 4B, 4D, Vikas Nagar
chak 4C, 5A, 5B, 5C, 06, 7A, 7B, 08 to 10,
11A, 11B, 12A, 12B, 13A, 13B, 14, 15A,
15B, 16A, 16B, 17
51. Indrapur 01 to 20, 88 to 91, 95 to 98, 117 Vikas Nagar
to 127, 131 to 137, 138Mi
52. Baluwala 1104 to 1108, 1116 to 1125, Vikas Nagar
1281 to 1455
53. Kedarwala 529 to 584, 586 to 646, 649 to Vikas Nagar
655, 671, 675 to 710
(D) Industrial activity in Non-Industrial Area

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Harrawala 16/1, 17, 18, 67Mi., 68 to 70, Dehradun
71/2, 72 to 74 Sadar
2. Laalpur 64, 74/1 to 74/19 Dehradun
Sadar
3. Ballawala 598 to 601, 602/1, 1207/5, 1207/1, Dehradun
1207/2, 607/1, Sadar
4. Markham Grant 321/2, 322/5, 390, 392, 394 to 398, Dehradun
400, 406/1, 407/1, 406/2, 409 to Sadar
411, 407/2
5. Ranghadwala 58 to 61, 63, 64, 65Mi. Dehradun
Sadar
6. Badripur 314 Dehradun
Sadar
7. Chakraypur 195 to 200 Dehradun
Sadar
(1) (2) (3) (4) (5)

8. Niranjanpur 231/1, 232, 234 to 236, 274/1, 275/1 Dehradun
Sadar
9. Turner Road, 610, 624 Dehradun
Clement Town Sadar
10. Kanwali Road 07 Dehradun
Sadar
11. Lakhi bagh 659 Dehradun
Sadar
12. Sewala Khurd 161B, 181A, 160Ch, 181B, 181C, Dehradun
181D Sadar
13. Malsi 66, 67/2, 72/2, 73, 74/3, 75/3, 60/3, Dehradun
61/2, 62 to 64, 68/2, 236/1 Sadar
14. Kanwali 1513/2 Dehradun
Sadar
15. Manduwala 359 to 363, 364B, 365, 366 Vikas Nagar
16. Shankarpur 2442Rh, 2413, 2515A, 2516 to 2518, Vikas Nagar
Hukumatpur 2520, 2521, 2442A, 2469, 2490B, 2495B,
2414A, 2500, 2501A, 2501B, 2501M,
2501C, 2454, 2455, 2510, 2436A, 2412,
2442Ch, 2499, 2442B, 2414B, 2494B,
2495A, 2513A, 2481, 3112A, 3113,
3246A, 86 to 88, 89/1, 90, 91, 92/1, 92/
2, 93/1, 93/2, 95to98, 49/2, 50, 51, 66,
67/2, 161, 226/2, 227/2, 232/2, 81/1, 81/
2, 82/1, 82/2, 281 to 285, 286/1, 287/1,
287/2, 290, 288/1, 288/2, 289to296, 297/
1, 297/2, 299/1, 1044, 1050/1, 321/1,
321/1/1, PlotNo.1033, 353/1/6, 353/1/
8, 353/1/7, 353/1/2/1, 65/2, 73Mi, 74 to
76, 352Mi, 348/1, 349/1, 350/1, 351/1,
353/1/3, 353/1/2/1, 353/1/7, 122/34
17. Rampur Kala 341A, 341 B, 449 to 451 Vikas Nagar
18. Kolhupani 203, 216B, 217A Vikas Nagar
19. Sudhdhowala 449C, 450, 451 Vikas Nagar
20. West Hope Town 1804/2 Vikas Nagar
21. Shyampur 633A, 671, 689B, 666B, 666A, Rishikesh
743A, 749B, 209Mi., 197Mi.,
197/2Mi., 160Mi., 192/2Mi.
(5) DISTRICT- HARIDWAR


Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. 1. Jamalpur 13 to 21, 23, 30 to 42, 44 to 53 Haridwar
Khurd 594 to 600,
2. Rawli 607, 882, 888, 890/2M, 891M, 893
Mahdood to 903
2. 1. Shekhpur 2/1, 2/3, 2/4 31 to 37, 39 to 67, Haridwar
or Kankhal 68/2
2. Mayapur Haridwar
3. Banswali 1 to 144 Haridwar
4. Rajpur 1 to 169 Haridwar
5. Ahmedpur 2 to 4, 6, 7, 9 to 18, 20, 21, 23, 27 Haridwar
Kadach to 30, 32 to 34, 37 to 44, 46, 47, 49, 50,
52 to 61, 63, 65, 66, 70, 72, 73, 75 to 84,
86 to 89, 91 to101, 103, 104, 106, 107,
109 to 130, 132 to 134, 136to139, 142,
143, 145 to 150, 152, 155to158,
160to164, 166to175, 177 to 179,
181to186, 188 to 193, 195 to204, 207,
208, 210, 211, 214 to229, 232 to243, 269,
281 to287, 289, 292, 294 to 297, 299
to302, 304 to311, 313 to 356, 358 to362,
364 to368, 370 to 374, 376, 377, 380 to
416, 420, 423, 425 to430, 432 to 442,
446 to 451, 453, 455, 456, 460 to 468,
470, 471, 476, 479 to487, 520 to528, 531
to 534, 536, 541, 542, 544 to 548, 554,
558, 559, 562, 563, 565, 568, 569, 572,
573, 1013, 1022 to 1024, 1027, 1031to
1035, 1037 to 1039, 1042to1055, 1058,
1062, 1063, 1069, 1072 to 1082, 1084,
1097 to 1103, 1105 to1112, 1114 to1122,
1124 to1128, 1130, 1132 to 1135, 1137
to1141, 1144 to1146, 1148 to1151, 1153
to1173, 1175 to 1182, 1184 to 1188, 1196,
1197, 1199 to1201, 1203, 1205 to 1216,
1218 to 1220, 1224 to 1227, 1229 to
1231, 1233, 1234, 1236, 1237, 1239 to
1241, 1243 to 1246, 1248 to 1251, 1253,
1255, 1256, 1258 to 1269, 1271 to 1276,
1279 to1281, 1286 to1290, 1292, 1293,
1351
6. Ranipur 1 to 151, 295 to 308, 312 to 349, Haridwar
362, 364 to 370, 386 to 394, 401
(1) (2) (3) (4) (5)

to 403, 406, 419 to 423, 425, 431,
432, 436 to 458, 460 to 485, 488,
507, 511, 594, 609.
7. Jamalpur Khurd 13, 14, 16, 22 to24, 31, 32, 34, 35, Haridwar
38, 42 to 47, 50 to 67
8. Jwalapur 1, 3, 5, 7, 11 to 13, 15, 16, 19, Haridwar
22, 24, 26 to 35, 45, 46, 48,
49, 52, 54 to 56, 59, 61 to 63,
65, 67 to 69, 71, 73
9. Salempur 539, 542, 545 Haridwar
Mahdood,
10. Rawli Mahdood 3, 4, 6, 8, 18 to 102, 104 to 107, Haridwar
111, 112, 115, 116, 119, 120, 123, 125,
126, 131 to 146, 148 to 159, 162 to 346,
351, 352, 356 to 362, 364 to 378, 394,
599 to 602, 604, 605, 607, 610, 615,
638, 654 to 671, 673 to 675, 679, 680, 683
to 689, 691 to 746, 748 to 789, 791 to
801, 808 to 812, 841, 843, 855 to 861,
892, 926,932, 933, 937 to 940, 947, 956,
957, 972, 979, 986, 1000 to 1011, 1015
11. Punderpur 62 to 64 Luxsor
or Pipli
12. Khempur 1 to38, 40M, 43, 44, 47to106, 111, Roorkie
112, 118, 121, 123, 126, 127
13. Salempur 1170/1, 170/3, 1171, 1172, 1190/1, Roorkie
Raputan 1190/3, 1191to 1194/1, 1193.1196/1,
1199, 1197/1, 1191/2, 1192, 1195/1, 1198,
1172/2, 91B, 140,
142B, 143B
Sunehra 144, 145B, 179B, 180, 181, 197
(B) Proposed Industrial Area/Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Begumpur 108 to 206, 71 to 83, 207 to 219 Haridwar
2. Padartha or 22, 23, 26 to 65, 90 to 95 Haridwar
Dhanpura
3. Mustafabad 184 to 229, 231 to 238, 256 to 267 Haridwar
4. Ahatmal 813, 815, 818 to 822, 824 to 830, Haridwar
Bunglow 832, 834 to 840, 843 to 852, 855 to
862, 864, 866, 869, 870, 872, 873, 1092
(1) (2) (3) (4) (5)

5. Gangnauli 222 to231, 235 to 248, 253 to263, Luxsor
266, 268, 279to 284, 286, 287
6. Khedi 20 to 34, 28, 30 to 33, 37 to 42, 44 Luxsor
Mubarikkpur to 61, 64 to 79
7. Khanpur 95 to 145, 286 to 320 Roorkie
Kasauli
8. Lathaeva 221 to 274, 276, 279 to 301, 305 Roorkie
Hoondh to 311
9. Bantakhedi 13 to 30, 31/1, 32 to 40 Roorkie

10. Nalhedi 134, 135, 144 to 196, 204 to 211, Roorkie
Dehveeran 213 to 228, 249 to 279, 281, 287,
289 to 296, 298, 251/300
11. Raipur 100, 101, 103, 71 to 99, 102, 103M, Roorkie
104 to 220, 223, 232, 234 to 246, 259
to 275, 302 to 378,
12. Lakeshwari 1 to 40, 44 to 126, 135 to 370 Roorkie
C) Existing Industrial Activity in Non-Industrial Area.

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. 1. Rawli 590 42/2 Haridwar
Mahdood
2. Bahadrabad
2. Ranipur 783, 786, 787, 792/1, 718/1, 709, Haridwar
710/3, 718 to 749, 753 to 770,
3. Jwalapur 766, 767, 774 Haridwar
4. Kedda (Luxor), 22, 80 to 94, 96 to 99, 101, 192 to Luxsor
194, 206 to 220, 11 to 16, 20, 21, 23
to 31, 69 to 75, 95, 105 to 107
5. Salempur 1086 to 1088, 1091M, 1092M, Roorkie
Raputan 1093M, 1094M, 1095M, 1151,
1156/3, 1166/1, 1167/1, 1168/1,
1173, 1174M, 1175/2, 1176 to
1188, 1200, 1201/2 M
6. Sunehra 64A/6, 65A, 118 Roorkie
7. Kulchandi 106/1, 107, 108/1, 108/2, 108/3, Roorkie
108/4, 108/6, 109, 110, 111, 118
8. Khundi 42, 45 to 77 Roorkie
9. Mundiyaki 360 to 413 Roorkie
(1) (2) (3) (4) (5)

10. Dahiyaki 1 to 9, 11 to 14, 77 to 116, 118, Roorkie
151 to 155, 189
11. Shantarshah 8, 179, 245M, 205 to 231, 296 to Roorkie
311, 320 to 330, 332 to 454
12. Bahadurpur 101, 102, 49 to 100, 103 to 150, 154 Roorkie
Saini to 156, 158 to 172, 174, 175, 180
to 224
13. Bawri Kalanjari 1, 2, 2M, 3, 4 M, 46 M, 43 to Roorkie
47, 311M, 329 to 465, 474M, 476 M
14. Chaparsher 248, 276, 366/1 Roorkie
Afganpur
15. Bhagwanpur 125, 141, 149, 358, 359, 472C Roorkie
16. Saliyar 337/2, 563 Roorkie
Salhapur Mu.
17. Behedeki 54, 271, 328, 329, 331 to 333, Roorkie
Sedabad 331M, 335, 338 to 343, 345 to
347, 350, 351, 357, 434
(D) Expansion of existing Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. 1. Rawli 584/1, 584/2, 585/2, 585/2, 586, Haridwar
Mahdood 587, 588, 589/1, 589/2, 589/3
2. Salepur 1314 to1316, 1459 to 1567, 1569
Mahdood to 1615, 1617 to 1729, 1806 to
1839, 1543/244
2. 1. Punderpur 57 to 100, 120 to 128, Luxsor
or pipli
2. Akbarpur 475 to 487, 489 to 492, 494 to 517,
Urd 517, 519 to 522, 524 to 527, 529,
531 to 535, 537 to 540, 572 to 574,
576 to 597, 599 to 604, 607 to 613,
899/599
3. Salempur 1 to 163, 172 to 182, 940, 941, Roorkie
Raputan 947 to 953, 958 to 967, 974 to
1061, 1072 to 1085, 1089, 1090,
1096M, 1097 to 1107, 1112 to 1129,
1135 to 1142, 1144 to 1146, 1152
to 1158
(1) (2) (3) (4) (5)

4. Khempur 39, 40M, 41, 42, 45, 46, 333 to Roorkie
337, 576/630
5. Shikarpur 347 to 358, 382 to 384, 394 to Roorkie
399, 549 to 627
6. Thathaula 1 to 162, 170 to 175, 178 to Roorkie
227, 232, 233
(6) DISTRICT-NAINITAL
(A) Existing Industrial Estates/ Areas

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Mini Ropa 109 M Betalghat
Industrial Estate
Betalghat
2. Industrial Aanu 259 to 263, 265, 267, 269, 484, Nainital
Area 486 to 488, 490, 491, 493, 494,
Bheemtal 496a, 496b, 496c, 496d, 497a,
(of UPSIDC), 497b, 498, 499b, 500, 501, 503, 505 to
509, 526, 531 to 536, 538m, 539, 540a,
541, 543, 544, 545m, 546a, 546d, 547,
548, 550 to553, 554b, 555, 556, 557m,
559m, 560, 562a, 562d, 563M, 564, 565,
566, 568, 570, 571m, 572, 574, 575m,
577 to 579, 581, 582, 584m, 586, 588,
589m, 610, 613, 662m, 664, 665, 666m,
671m, 672m, 682m, 683m, 969m, 972m,
974m, 544/1346, 949 to 951, 955m, 956,
957, 960, 961, 1210, 1211, 1213m,
1219m, 1220, 1222, 1226, 1223, 1199,
1206 to 1211, 952, 953m, 955, 958, 959m,
962 to 964, 967, 968m, 966m, 965m,
961m, 948, 1227, 1228, 1230, 584, 1213,
1214m, 1215m, 1216m, 1217m, 1218,
1220 to1222, 575, 641 to648, 650, 652,
654, 656 to 661, 662m, 638m, 639m, 667
to 670, 671m, 672m, 674, 676 to 680,
682m, 683m, 684 to 687, 689, 691 to
695, 698, 699, 700m, 701m, 702m, 703,
706m, 707m, 716 to 735, 738to 746, 748,
(1) (2) (3) (4) (5)

749, 695, 696, 1009m, 627m, 626, 624,
628m, 623m, 604m, 617m, 618m, 510
to 512, 514 to 518, 520, 522, 524, 525,
526m, 527, 528, 530, 531, 538, 545m,
547m, 559m, 571m, 589m, 591 to 593,
604m, 606, 608, 613m, 615, 618m, 619
to 622, 623m, 627m, 628m, 629 to 634,
636, 637, 638m, 639m, 666m, 697, 698m,
700m, 701m, 702m, 704, 705, 706m,
707m, 708 to 715, 952m, 753m, 959m,
968m, 969m, 970, 971, 972m, 973, 974m,
975 to 1012, 1014 to 1036, 1057 , 1058,
1059b, 1060, 1081, 1095 to 1099, 1101
to1108, 1109m, 1110 to 1136, 1138 to
1142, 1144, 1145, 1147 to 1152, 1154m,
1155 to 1158, 1159a, 1163, 1164a, 1181to
1198, 1200 to 1205, 1206m, 1212,
1214m, 1215, 1216, 1229, 1224, 517/
1344, 520/1345, 544/1346, 947m
3. Industrial 12, 13m, 704, 705, 737, 738, 739, Nainital
Estates 740m, 741m, 742 to 749, 750m,
(of State Govt.) 751m, 754, 755, 756m, 757m,
758, 759m, 760m, 761m, 762m, 763,
764m, 778, 849, 850, 856
4. Industrial Pipalsana 5/2, 6/2, 7A, 8, 5/1, 7b Ramnagar
Area of UPSIDC,
Pipalsana
5. Hill Electronics Kaniyan 193, 194b, 195b, 196A, 197A, 198 to Ramnagar
Industrial Area 203, 205 to 212, 215A, 213, 216 to
236, 237/1, 292 to 301, 303, 304
6. Haldwani Talli 251 Mi,252 Mi,253 Mi Haldwani
(B) Proposed Industrial Area

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Vohragaon Bheemtaal 216, 218m, 212m, 213m, 269m, Nainital

Industrial Van 270m, 456m, 458m, 515, 65/627
Area Panchayat
2. Ramgarh Jutiya Patti 4315, 4316, 4342 to 4344, 4346, Nainital

Industrial Ramgarh 4348 to 4354, 4356, 4391, 4393,
Area-I 4395 to 4404, 4414 to 4430
3. Ramgarh Tea Garden, 1a, 5, 9, 10, 16, 56, 61 to 64, 67, Nainital
Industrial Patti, Ramgarh 68, 71 to 79, 81 to 97, 99, 100,
Area-I (Ceiling Land), 101b, 102 to 106, 110, 119, 122,
156, 157b, 159 to 162, 171, 172,
179, 65/191, 66/192, 17195, 95/197
4. Maldhan Devipura 2 to 5, 54, 8, 55, 30 to 35, 42 to Ramnagar
Chaur 44, 50, 51
Industrial
Area
5. Ramnagar Ramnagar Forest Land (20 hectares) Ramnagar
Industrial Forest Deptt.
Area
6. Kanchanpur Forest land Forest Land (80 hectares) Ramnagar
Industrial Kanchanpur
Area Chhoi
7. Paadlipur 172, 173, 180 to 183, 187 Mi, Haldwani
174, 178 Mi, 188 to199, 200 Mi, 201 to
204, 34, 35 Mi, 36, 50, 51, 53, 54, 76 Mi,
77, 80Mi, 81 to 84, 85 Mi, 99 to 104,
175Mi, 5Mi, 6, 16 Mi, 17 to 20, 55 to 57,
59, 60, 73 to 75, 76Mi, 86, 87, 97, 98,
116, 117Mi, 118, 119, 121 Mi, 122, 123,
132 Mi, 133, 134, 229, 233, 142 Mi, 143
to 161, 163 to 168, 169 Mi, 171 Mi, 175
Mi, 184 to 186, 206 to 216, 247 to 252,
61 to 72, 78, Mi, 88, 89, 91 to 94, 96,
135 to 141, 175 Mi, 176, 177, 178Mi,
217 to 223, 234 to 236, 237 Mi, 241 to
243, 244 Mi, 245 Mi, 246Mi, 29, 30,
33, 41, 46 to 48, 79, 105 to109, 35 Mi,
37, 38, 40, 49, 80 Mi, 128, 129, 130z,
131, 175 Mi, 21 to 28, 42 to 45, 110 to
113, 125 to 127, 3, 4 Mi, 7 Mi, 8 Mi, 9
Mi, 10, 11 Mi, 12 to15, 114, 115, 124,
169 Mi, 5 Mi, 16 Mi, 132 Mi, 142 Mi
8. Bhavanipur 23 to 25, 26Mi, 28 to 32, 33Mi, 34 Haldwani

Krishna to 39, 40Mi,41, 42 Mi, 45 to 51,
95Mi, 80, 81Mi 97, 96, 98 to 103, 105 to
111, 113, 114/1, 226 to 228, 26/272, 92Mi,
93 Mi, 94, 95, 131, 132, 133Mi, 19, 21,
33, 43, 44Mi, 52 to 58, 59 Mi, 62 to 67,
69Mi, 70, 133 Mi, 134, 144/1, 69 Mi, 71,
(1) (2) (3) (4) (5)

72, 73 Mi, 74, 75, 80 Mi, 81 Mi, 82 to
86, 87 Mi, 88 to 91, 92Mi
9. Manpur Purab 58, 60 to 62, 80/2, 81/2, 87 to 89, Haldwani

90/2, 91/2Mi, 97/2, 98/2, 109/2, 110 to
113, 115, 116, 119 to 121, 122/2, 123/2,
124/4Mi, 57/2, 59/2, 86/2, 94/2, 95/1, 98/
3, 99, 102/5, 106/4, 109/1, 116/1, 118,
124/3, 57/1, 59/1, 78, 80/1, 81/1, 83/1,
84/1, 94/1, 95/2, 97/1, 98/1, 98/5, 101,
102/1, 102/2, 102/4, 103/1Mi, 103/2, 104/
4, 106/1, 106/3, 124/4, 45, 46 Mi, 48Mi,
49 Mi, 50 Mi, 51, 53 to 56, 74Mi, 75 Mi,
76 Mi, 77, 85/1, 104Mi, 47Mi, 52Mi, 63/
1, 63/2, 65to 67, 68/1, 68/2, 70/2, 71/2,
73, 82/1, 82/3, 83/2, 84/2, 85/2, 86/2, 90/
1Mi, 92, 93, 98/4, 106/2, 107 Mi, 108
Mi, 114Mi, 117, 124/2, 69, 70/1, 71/1,
72/1, 90/1Mi, 91/1 Mi, 124/1
(C) Industrial Activity in Non industrial Area ( with their expansion)

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. U.P Govt. Nagari Gaun 144, 157AM, 157dm, 158m, Nainital
Agro 159m, 160, 163, 164, 233, 234,
Industrial 235, 236, 237, 238, 239a, 240,
Limited 241, 242, 243, 244a, 245, 246,
259, 260, 261, 262, 263, 264,
265, 266, 268b, 269, 270
2.. U.P digital Kahalkweera 1381, 1382, 1383a, 1384 to 1386, Nainital
Limited 1387a
3. H.M.T Jantwal Gaon 1616 to 1622, 1624, 1626, 1627, Nainital

watch factory 1629 to 1645, 1647, 1648, 1650
Ranibagh to 1653, 1655 to 1658, 1649,
1660, 1661, 1669 to 1683, 1685
to 1698, 1684, 1702, 1704 to
1714, 1748, 1749, 1750a, 1752,
1753, 1754a, 1761m
4. Eureka forbes Tweshaal 1696 to 1698, 1702, 1703, 1705, Nainital
(1) (2) (3) (4) (5)

1707, 1709, 1710, 1241 to 1243, 1243/
2785, 2116m, 2115, 2118, 2119, 2109,
2108, 2094, 2123, 2122, 2126, 2125,
2175, 2184, 2187, 2177, 2178, 2181,
1267, 1246, 1250, 1256 to 1258, 1267 to
1269, 1260, 1261, 1263, 1245, 1248,
1700, 1685, 1686, 1278, 1280, 1291,
1293, 2185, 1240, 1619, 1269
5. Hindustan Ramnagar 200 Mi, 207Mi Ramnagar
Salt Ltd. Depot
6. Northern Nayagaun 57, 58, 62/1, 71 to 73, 89 Ramnagar
Plywood Chauhan
7. Arora Plywood Gangapur 20 A Mi Ramnagar
Pahadi
8. New India Shankarpur 150, 160, 212, 214, 220 Ramnagar
Match Co and Khajanchi
General Timber
Product
9. Naini Seeds Jassaganja 339 Mi, 344 Mi, 345 Mi Ramnagar
10. Indofiet- Sakhnapur 118/2, 118/3, 118/1, 118/7, Ramnagar
Chemical 119/3, 124/2
11. Indian herbs Tanda Mallu 213, 215, 225, 227 to 229, 261 Ramnagar
Extraction to 263, 316 to 318
12. Fruit Processing Lampur Lachchi 40/1Mi, 32, 28 Ramnagar
Udyog
13. Haldwani, Talli 62 Mi, 63 Mi, 65, 66 Haldwani
14. Kathgodam Forest land(Parvati Plastic Factory), Haldwani
-0.316 hectares
15. Kathgodam Forest land(Transcable Factory), Haldwani
0.253 hectares
16. Bachchipur 99Mi, 100Mi, 104 Mi, 105Mi, 106, Haldwani
108, 110, 112, 114 to118
17. Haldwani Khas 714 Mi, 683Mi Haldwani
18. Bametha Bangar 207 to 214, 215Mi, 230, 234 to Haldwani
Kheema 239, 240Mi, 247 to 251, 265 to
268, 279 to 276, 222, 278 to 284,
286, 288, 289, 291 to 293, 295 to 297,
298Mi, 314 to 316, 317Mi, 318Mi, 350
to 352, 190 to 193, 202Mi, 203Mi,
204Mi, 205, 206, 225, 226Mi, 227 to 229,
230Mi, 232, 233, 243 to 245, 259 to 261,
263, 264
19. Haldwani Malli 157, 158Mi, 159 Mi Haldwani
20. Manpur Uttar 31Mi, 36/2Mi, 43/1Mi, 33Mi, Haldwani
34Mi, 35Mi, 36/2Mi, 37Mi, 39Mi
(1) (2) (3) (4) (5)

21. Manpur 71Mi, 75Mi, 81/1, 87, 80Mi, 86, Haldwani
Paschim 77Mi, 78 Mi, 83,84, 139Mi,
119Mi, 120 Mi
22. Devalchaud 281Mi, 282Mi, 437Mi, 438 Mi, Haldwani
Khamak 439Mi
23. Devalchaud 362Mi, 379Mi, 332Mi, 284Mi Haldwani
24. Haripur Motiya 152Mi, 153Mi, 164Mi, 167Mi, Haldwani
169Mi, 195Mi, 196Mi, 200Mi,
201, 196 Mi, 200 Mi
25. Lalkuan Forest Land(Century pulp Haldwani
paper mill),160.419 hectares
26. Tula Rampur 2/1Mi, 10Mi, 83Mi, 84Mi, 85 Haldwani
27. Bachchipur 250, 251Mi Haldwani
28. Bhagwanpur 381Mi, 382Mi Haldwani
Durgadutt
29. Padampur 346 c, 373, 374, 375, 376, 378c Haldwani
Devliya
30. Jawahar Jyoti Forest land(Sharda lisa factory), Haldwani
0.316 hectares
31. Dumuvadhunga 501, 504, 508, 513Mi, 551Mi, Haldwani
856Mi, 857 Mi
32. Kamluvaganja 65, 66, 67, 69, 73, 74, 75, 76, Haldwani
Narsinhatalla 50, 51, 70Mi, 71, 72, 57Mi,
58Mi, 59Mi, 60Mi, 61, 68, 77,
78, 10/1, 38Mi, 135Mi,
132Mi, 138Mi, 139Mi, 142Mi
33. Puranpur 42/2, 47/2 Haldwani
Kumatiya
34. Haripur 17Mi, 18Mi, 19Mi, 20Mi, Haldwani
48/481Mi, 58, 60, 61
35. Hathikhal 433/2, 436, 437, 464, 465 Haldwani
(D) Expansion of Existing Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Hill Electronics Kaniyan 238 to 252, 254A, 254b, 255, Ramnagar

256, 257b, 257c, 258A, 258b,
283, 284, 286 to 290
(7) DISTRICT-PITHORAGARH

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Industrial Kasani Khatauni No. 7 Pithoragarh
Estate
Vin, Pithora-
garh
2. Industrial Ghorpatta Khatauni No. 1570, 1571, 1573 to Munsyari
Estate Munsyari 1579, 1581 to 1583, 1591 to 1594

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. 1. Ogla, Khata No. 23, Khasra No.524 Pithoragarh
2. Devstahl Khata No. 409, 4100,407
3. Chokori Khata No. 2, 3 Khasra No. 3888, 3936
4. Kandey Khata No. Khasra No. 261, 263 265 316
5. Dhaniyakhan Khata No. 41 Khasra No. 974, 995, 996
6. Joyuda Khata No. 42 Khasra No. 974, 995, 996
7. Ranthi Khata No. 366Khasra No.54565, 34663, 34686
8. Shosha Khata No. 49, Khasra No.4050, 4092, 4200, 4174
9. Gunji Manila Khata No. 40 Khasra No. 2242
10. Gavyarg Khata No. 51 Khasra No. 5
11. Navidang Khata No. 51Khasra No. 5
12. Dharpangu Khata No. 26 Khasra No. 3955
13. Dar Khata No. 75 Khasra No. 2709
(1) (2) (3) (4) (5)

(C) Industrial Activity in Non Industrial Area

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. 1. Chandak Khata No. 65 Pithoragarh
2. Tarigaon Khatauni No. 3, 18, 53, 59, 35
3. Bana Khatauni No. 15, 16, 81
4.Dooni Khata No.1

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Kasani Khatauni No.7
(8) DISTRICT-PAURI GARHWAL


Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Gangnali 111, 74, 381, 37, 132/4, 329/4, Srinagar
(Garhwal) 281, 205, 206, 102, 137, 128, (Garhwal)
325, 2111, 213, 25, 412, 216,
408, 30, 85, 353, 156, 2252, 1243/1, 359/
1, 359/2, 178, 382, 260, 941, 942, 114,
333, 844, 417, 147, 234, 328, 131, 138,
405, 149, 414, 345, 349, 20, 296, 290,
84, 258, 141, 215, 124/1, 224, 274, 158,
421, 361, 376, 352, 150, 380, 173, 172,
386, 101, 276, 329/2, 329/3, 329/4, 332/
2, 332/3, 332/4, 278, 385, 28, 223, 207,
377, 214, 160, 96, 95, 123/2, 343, 90,
(1) (2) (3) (4) (5)

423, 122, 341, 176, 387, 133, 330, 326/1,
329/1, 329, 219, 404, 134, 331, 327, 123,
431, 375, 255, 113
2. Gadoli 1867, 1851 Pauri
3. Sitavpur 67/2 B, Kotdwara
4. Balabhadrapur 5/1, 013, 12/1, 14, 16,17,19, 45 to Kotdwara
Kotdwara 47, 12/100, 15/101, 2/102, 18/2,40/1
5. Jashodhpur 14 to 20, 35 to 38, 41 to 52, 55, 56 Kotdwara
_________________________________________________________________________________________
(B) Proposed Industrial Estates/ Area

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Museri 1959 Thalisen

2. Bagwadi 3024 Thalisen
3. Gangau 4223, 4224, 4225, 4227, 4228 Thalisen
4. Sayunsi-I 900 Thalisen
5. Sayunsi-II 529 to 562 Thalisen
6. Khola 2841, 2842, 2843, 2845 Srinagar
7. Khola/ kotchula 2847, 2849, 2855, 2856 Srinagar
8. Arkani/ Janasu 188, 189/1, 190/1, 203/2, 213, Srinagar
14, 20, 55, 15, 20 to 32, 34 to 52
9. Sitakoti/ 91, 92, 15 to 26, 28 to 32, 34, 36 Srinagar
Mujhiyali to 46, 52, 55, 57, 58, 62 to 65, 67,
68, , 73, 75 to 83, 85 to 89,
94 to 97
10. Shrikhongandh 129 Pauri
11. Sitonsu 672, 678, 680 Pauri
12. Bhatkovalla 1, 8 Pauri
13. Valangaon 747 Pauri
Sitonsu
14. Rai Gagvadsu 1641 to 1740 Pauri
15. Kotali / 7 Pauri
Kudhdodhsu
16. Chindalu 441, 442 Pauri
17. Bakroda 761 Middles Pauri
18. Pavo Malla 1126 Middles Pauri
(1) (2) (3) (4) (5)

19. Chattkot 656Middles Pauri
20. Jvalpasera 43 Middles Pauri
21. Thapali 4024Middles Pauri
22. Kanda 1867, 1951 Middle Pauri
23. Khundoli 381 Lansedowne
24. Simalpa 1369 Lansedowne
25. Satpulisainh 424 to 891, 892 Middles Lansedowne
26. Odel Bada 62 to 136 Lansedowne
27. Sarimalli 88 Middles Lansedowne
28. Malethi 275 to 3085, 3086 Middles Lansedowne
29. Handul 809, 810, 811, 812 Lansedowne
30. Eta 25 Kotdwara
31. Maganpur, 14 Kotdwara
Telibada,
Haldukhata
32. Haldukhata 11 Kotdwara
Talla /
Motadhak
33. Kishanpur, 21 Kotdwara
Haldukhata
34. Padampur 06 Kotdwara
Motadhak
35. Gaganpur / 18 Kotdwara
Haldukhata
36. Srirampur 5, 10, 12, 13, 03 Kotdwara
37. Kishandevpur 48, 09, 10, 51 Kotdwara
Jaydevpur
Bhupdevpur
38. Jeevanandpur 7, 6, 2, 8 Kotdwara
(C) Industrial Activity in Non Industrial Area (with their expansion)

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Khoonibad 22, 38, 66, 69, 31, 7, Kotdwara
__________________________________________________________________________________________________

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Jashodhpur 26, 30, 35, 9, 28 to 30, 4, 33 Kotdwara
(9) DISTRICT CHAMOLI

(A) Existing Industrial Estates/ Mini Industrial Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Industrial Tatasu, Majyadi 11.6 hectare Karnprayag
Estate
2. Industrial Jayakandi 1.00 hectare Karnprayag
Estate
(B) Newly Marked Places ( New Industrial Area)

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Jaisal 1106, 1125 Chamoli

2. Chamnaon 344 Chamoli
3. Roli Gawad 416 Chamoli
4. Bhumla 337, 360, 363, 367, 313 Chamoli
Lagga Khanuri
5. Agthala 540 to 549, 551 to 556, 559 to Chamoli
Bhenta to 564, 587 to 591, 594 to 596
6. Naurakh 426, 427, 429 to 431, 441 to 448, Chamoli
Peepalkauti 450 to 460, 464 to 499
7. Batula 2432 to 2442, 2448 to 2450, 2452 Chamoli
to 2476
8. Kunkuli 25 to 34, 36 to 42, 82, 86 to 105 Chamoli
(1) (2) (3) (4) (5)

bairangana
9. Maidhana 3436 to 3438, 3446 3449, 3548, Chamoli
3551, 3560, 3562, 4358, 2372, 4376,
4385, 4408, 4409, 4412, 4413, 4415, 4417
4420, 4422, 4426, 4428, 4429, 4435 to
4437
10. Sonal 344 to 380, 385 to 404, 435 to Chamoli
437, 417, 418, 421, 423, 427 to 430, 441
to 443, 448 to 460, 441, 442, 443, 451 to
454, 470 to 472
11. Nandprayag 545 to 547, 549 to 562, 564, 566, Chamoli
568 to 569, 572 to 579
12. Nandprayag 53 to 76, 78 to 100, 102, 104, 105 Chamoli
(Pulrsri),
13. Joshimath 5865 to 5919, 4732 to 4761 Chamoli
14. Devradh (Dhari) 673, 674, 676 to 691, 902, 910 Tharai
to 912
15. Bamanba 1040, 1042, 1043 to 1050, 1052 Tharai
to 1056, 1058, 1089 to 1092,
16. Kot 496 to 499, 502 to 504, 644 Gairsain
to 655
17. Malkot 330 to 332, 346 to 352, 369 to Gairsain
381, 404 to 415, 440, 445, 459,
460, 465, 466,
18. Kalyadi Talli 823 to 855, Gairsain
19. Rohida 4730 Gairsain
20. Malsi Plot No.1 (1850 to 1871, 1902 to Gairsain
1905, 1907 to 1924, Plot No. 2
(2109, 2110, 2111, 2116 to 2119,
2122 to 2123, 2125 to 2130, 2150
to 2176)
21. Kheti 1502, 1503, 1507, 1508, 1511 to Gairsain
1513, 1517 to 1527, 1566 1569, 1571
1583, 1585 1588, 1590, 1592, 1593 1606,
1610, 1622, 1623, 1627, 1628, 1630, 1649
to 1651,
22. Kunali, Lagga, 121, 128 to 136, 140 to 150, Gairsain
Saliana 139, 151 to 199, 203 to 225, 227 to 261,
265, 271, 274, 275, 299 to 304, 139
23. Rangchoda 600 to 615, 617 to 618, 620 to Gairsain
621, 623, 526 to 528, 530 to 535, 544 to
547, 552, 554, 556 to 560, 563, 565, 566
to 569, 574 to 578, 584, 586 to 590, 594
to 599
24. Brahman Khal 9 Gairsain
25. Bhatnagar 83 to 99, 101 to 109, 165 to 204, Karnprayag
(1) (2) (3) (4) (5)

208 to 364, 367 to 374
26. Baidaunu 886 to 921, 933 to 986, 988 to Karnprayag
(Umrakot) 1003, 1005 to 1011, 1016, 1017, 1019 to
1026, 1028 to 1034, 1036, 1038 to 1046,
1052 to 1063, 1065 to 1078, 1085 to
1093, 1096 to 1105, 1107 to 1110, 1112,
1120 to 1140, 1190 to 1220
(10) DISTRICT- RUDRAPRAYAG
(A) Newly Marked Places ( New Industrial Area)

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Saud Lagga 02 to 38, 45 to 90 Rudraprayag

Kalna
2. Sandar 1807 Rudraprayag
3. Tilani 731 Rudraprayag
4. Tilwada 32 to 34, 36 to 38, 73 to 76, 84 to Rudraprayag
111, 129, 130
5. Rampur 140 to144, 146 to 154, 176 to 180, Rudraprayag
182 to 204, 206, 215, 216, 218 to
221, 228
6. Jhrmoli 76 to 95, 97, 99 to 102, 104 to 106, Rudraprayag
112, 114 to 131, 133, 134
7. Raitoli 192 to 197, 225, 226, 229 to Rudraprayag
232, 249, 253 to 258, 260 to 265, 267,
268, 270, 271, 273 to 282, 286 to 298
8. Nagrasu 740, 741, 745, 748, 762, 763, Rudraprayag
1005, 1020, 1021, 1025, 1035 to
1038, 1040
9. Chandrapuri 02 to 104 Ukhimath
10. Bhatwadi/Sunar 273 Ukhimath
11. Bhiri 414 Ukhimath
12. Chunni 18 Ukhimath
13. Giwala 02 to 125 Ukhimath
14. Gabanichat 05 to 59 Ukhimath
15. Chamrada 296 Ukhimath
16. Nala 2549 Ukhimath
17. Sumadi (A) 830, 839, 841, 856, 925, 927, Jakholi
(1) (2) (3) (4) (5)
931, 933
18. Sumadi (B) 1823, 1825 to 1828, 1833, 1849, Jakholi
1913 to 1924
19. Tuneta 1567 to 1569, 1571, 1593, 1594, Jakholi
1598 to 1600, 1605 to 1610, 1625,
1626, 1638
20. Mayali 4051 to 4055, 4057 to 4079, 4101 Jakholi
to 4111, 4143
(11) DISTRICT-UDHAM SINGH NAGAR

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Industrial Sandkhera 17/1, 18/2, 18/4, 31/1, 31/2, Kashipur

Region Kashipur 13/1, 13/2, 20, 21, 28, 37 to 39, 42
Sanskheda
2. Industrial Hempur Ismail 215/2, 216, 217/2, 219/1, 222, Kashipur

Region 225/1, 226/2, 227, 228/2, 229,
Hempur 232 to 235, 245/1, 246, 223,
Ismail 224/1Mi, 225/2, 226/3, 228/1,
239/1, 242, 243/1, 252, 253, 254 /2
3. Industrial Hempur 2/1, 2/2, 3Mi, 7Mi, 9Mi to Kashipur

Region 11Mi, 13 Mi, 16 Mi, 3 to18, 19,
Hempur 21 to 59, 21/124, 26Mi to 30Mi,
62 to 70
4. U.P.S.I.D.C. Umaon 515/1 to 515/4, 515/3mi Khatima

Industrial
Region
5. Badripur 62/4, 63/1, 64/1, 65/4/2 Bazpur

(1) (2) (3) (4) (5)
6. Jagannathpur 130, 142 to 161, 184 Bazpur
7. Pipliya 290 to 298, 302, 304 to 317 Bazpur
8. Rudrapur 379 /1/3 Kichcha
9. Kishanpur 389, 557, 558 Kichcha
(B) Proposed Industrial Area

_______________________________________________________________________________________________
Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Lalarpatti 26 to 34, 37, 41a, 46, 49, 42, 44, Sitarganj

47, 50a, 51 to 53, 54a, 55 to 62, 64, 69b,
69, 66b, 70, 71, 62b, 62a, 76b, 80 to 84,
86 to 91, 92a, 93a, 95, 102b, 103, 104,
106 to 108, 97, 111, 113, 114, 115a, 117,
119, 121, 54b, 62a, 72a, 73, 74, 75, 76a,
77, 78, 86b, 92b, 105, 115b, 126, 92b,
30b, 131, 141, 164b, 166b, 143b, 123,
19/11, 124, 139, 140, 156, 158, 171, 24,
23, 25, 63a, 65a, 66a, 67, 68, 98, 100,
118, 134 to 137, 143a, 144, 146, 148,
152, 154, 170, 133/174, 43, 85, 150, 151,
153, 155, 17, 162, 35, 38, 40, 96, 99, 125,
14, 22, 48, 110, 116, 165, 4, 101, 102b,
109, 112, 120
2. Meravahrana 1,4 to 22, 23a, 24, 26, 29a, 31, 32a, Sitarganj
33b, 35a, 16/1, 38 to 40, 13b, 25 to 28,
29b, 30b, 35b, 34, 36, 3b
3. Ukrauli 1 to 4, 5a, 10a, 15 Sitarganj

(1) (2) (3) (4) (5)
4. Kalyanpur 2 Sitarganj
5. Rudapur 73, 77, 88/7, 90, 108/2, 108 Sitarganj
6. Dohra 1 to 8, 9/1, 9/2, 10 to 23, 24/1 Sitarganj

to 24/4, 25/1, 25/2, 26/1, 26/2, 27, 28,
29, 30/2, 31 to 39, 40/1/1, 40/1/2, 40/
2, 41, 42, 43/1, 43/2, 45, 46, 48 to 50,
52 to 54, 56 to 63, 64/1 to 64/4, 65, 66/
1, 66/2, 67/1, 70 to 73, 76 to 83, 84/1/
1, 84/2/1, 85 to 90, 91/1, 91/2, 92/1 to
92/4, 93, 94/1, 94/2, 95, 96, 97 to 101,
102/1, 102/2, 103/1, 103/2, 104, 105,
106/1, 106/2, 107, 108/1, 108/2, 109/
1, 109/2/1, 109/2/2, 110, 111/1, 111/2,
111/3, 111/4, 112, 113, 114/1, 114/2,
115 to 118, 119/1, 119/2, 120/1, 120/2,
152/1/2, 152/1/3, 152/1/4, 152/1/5, 152/
2, 153, 154, 155/1, 155/2, 156, 157/1,
157/2, 157/3, 158 to 164, 165/1, 165/2,
166 to 170, 171/1, 171/2, 172, 173/1,
173/2, 174/2, 175, 176, 177/1, 121,
122/1, 122/2, 123 to 129, 130/1, 130/2,
131/1, 131/2, 133 to 137, 138/1 to 138/
4, 139, 140, 142 to 151, 152/1/1, 177/
2, 177/3/1, 177/3/2, 178/1, 178/2, 179
to 181, 182/1, 182/2, 183, 184/1 to 184/
4, 185/3, 185/5, 186, 188, 189, 190/1,
190/2, 191 to 193, 194/1, 194/2, 195,
196/1, 196/2, 197/1, 197/2, 198, 199/1
to 199/5, 200 to 202, 203/1, 203/2, 204,
205/1, 205/2, 206 to 209, 210/1, 210/2,
211 to 218, 219/1, 219/2, 220, 221,
222/1, 222/2/1, 222/2/2, 223/1, 223/2,
224, 225, 226/1 to 226/4, 227 to 231,
232/1, 232/2, 233, 234, 235/1 to 235/3,
236/1/1, 236/1/2, 236/1/3, 237/1, 238
to 240, 241/1, 241/2, 242/1, 242/2, 243/
2, 244/1, 244/2/2, 244/3, 244/4, 244/5,
(1) (2) (3) (4) (5)

244/6, 244/7, 244/8, 245/2, 245/3, 245/
4, 245/5, 246/2, 246/3, 247, 248/1,
250 to 259, 260/1, 260/2, 261, 262, 263/
1, 263/2, 263/3, 264 to 267, 268/1,
268/2, 269, 270, 271/1, 271/2, 272,
273, 274, 275/1, 275/2, 275/3, 275/4,
276, 277, 278/1, 278/2, 279, 280/1,
280/2, 281 to 289, 290/1, 290/2, 291 to
298, 303, 304, 305/1, 305/2, 307, 308,
309/1, 309/2, 311 to 313, 314/1, 314/2,
315/1, 315/1/2, 315/2/2, 315/2/3, 316
to 318, 319/1, 319/2, 320 to 323, 324/1,
329 to 333, 334/1, 334/2, 336/1, 336/2/
1, 336/2/2, 336/2/3, 337/1, 338, 340/1,
340/2, 341 to 345, 346/1, 346/2, 346/3,
347 to 353, 355 to 360, 362, 363/1, 364,
365/1, 365/2, 365/3, 366, 367, 369,
370, 371, 373, 374, 375, 376, 377/1,
377/2, 378, 379, 380/3, 384 to 390,
391/1, 391/2/1, 391/3, 392, 393/1, 393/
2, 394/1, 394/2, 396 to 399, 400/1, 400/
2, 400/3, 401 to 403, 404/1, 404/2, 405
to 415, 416/1, 416/2, 416/3, 417/2, 418
to 426, 427/1/1, 427/1/2, 427/2, 427/2,
427/3, 428 to 439, 444/1, 444/2, 445 to
448, 449/1, 449/2, 450 to 452, 453/1,
453/2/2, 454, 456, 457/1, 457/2, 458/1,
458/2, 458/3, , 459/1 to 459/3, 460/1,
460/2, 461/1, 461/2, 461/3, 462/1, 462/
2, 463/1, 463/2, 464 to 468, 470 to
475, 476/1, 476/2, 477, 478/1, 478/2,
479/1, 481, 483/1, 483/2, 484/1, 484/
2, , 484/3/1, 484/3/2, 485, 486, 487/1,
487/2, 488/1, 488/2, 489/1, 489/2, 490/
1, 490/2, 491/1, 491/2, 491/3, 491/4,
491/5, 491/6, 491/7, 492/1, 492/2, 493/
1, 493/2, 494, 495, 496/1, 496/2, 497/
1, 497/2, 498, 499/1, 499/2, 500, 501,
502, 503/1 to 503/4, 504, 505, 506/1,
506/2, 509/1, 509/2, 511, 512/1, 512/2,
(1) (2) (3) (4) (5)

513 to 515, 516/1, 516/2, 516/3, 516/4/
1, 516/4/2, 517 to 521, 522/3, 523 to
549, 550/1/1, 550/1/2, 550/1/3, 550/2,
551 to 557, 558/1, 558/2, 558/3, 559 to
561, 562/1, 562/2, 563 to 568, 569/1,
569/2, 570, 571, 572/1, 572/2, 573 to
578, 579/1, 579/2, 580, 581/1, 581/2,
582/1, 582/2, 583 to 590, 591/1, 591/2,
592 to 595, , 598, 599/2, 600/1, 600/2,
603/2, 607, 609, 612, 617, 618, 620/1,
620/2, 622, 628, 629/1, 629/2, 630,
631, 632, 639, 641, 642/1, 642/2, 643,
644, 645, 646/1, 648, 649, 652, 653,
654, 656, 657/1, 657/2, 657/3, 658,
659/1, 659/2, 660/1, 660/2, 663 to
668, 670, 671, 672, 673/1, 673/2, 673/
3, 674 to 677, 678/1, 678/2, 679 to 691,
693, 694/1, 694/2, 695, 696, 697/1,
697/2, 698, 699, 700, 701/1, 701/2,
702/1, 702/2, 703 to 709, 710/1, 710/2,
711 to 713, 714/1, 714/2, 715, 716/1,
716/2, 717, 718, 719/1, 719/2, 720/1,
720/2, 721, 722, 723, 724/1, 724/2,
724/3, 725/1, 725/2, 726/1 to 726/3,
727 to 735, 736/1, 736/2, 737, 738/1,
738/2, 739, 740/1, 740/2, 742 to 756,
757/1, 757/2, 758, 763/1, 763/2, 764/
1, 764/2, 764/3, 764/4, 764/5, 765, 766/
1, 767 to 770, 771/1, 771/2, 772 to
776, 777/1, 777/2, 778/1, 778/3, 779,
780, 781, 782/1, 783, 784 to 796, 797/
1, 797/2, 797/3, 797/4, 798/1, 798/2,
799 to 801, 802/1, 802/3, 802/4, 804 to
821, 822/1, 822/2, 823/1, 823/2, 823/3,
824 to 832, 833 to 840, 841/1, 841/2,
842, 843/1, 843/2, 844/1, 844/2, 845 to
851, 852/1, 852/2, 853, 854/1, 854/2,
854/3, 855 to 858, 859/1/1, 859/1/2, 860,
861/1, 861/2, 861/3, 861/4, 862/1, 862/
2, 863/1, 863/2, 864 to 872, 873/1, 873/
(1) (2) (3) (4) (5)

2, 874 to 876, 877/1, 877/2, 878/1, 878/
2, 879 to 887, 888/1, 888/2, 889 to 892,
893 to 905, 906/1, 906/2, 907 to 909,
910/1, 910/2, 911 to 933, 939/1, 940 to
944, 945/1, 945/2, 946 to 950, 951/2,
952 to 977, 978/1, 979 to 993, 994/1,
994/2/1, 994/2/2, 995/1, 995/2, 996/1,
996/2, 997, 998, 999/1/1, 999/1/2, 999/
2, 1000 to 1027, 1030/1, 1030/2, 1031
to 1038, 1039/1, 1039/2/1, 1039/2/2,
1039/2, 1040, 1041/1, 1041/2, 1042 to
1046, 1047/1, 1047/2, 1048, 1049/1,
1049/2, 1050, 1051, 1052, 1053/1,
1053/2, 1054/1, 1054/2, 1055, 1056,
1057/2, 1058, 1059/1, 1059/2, 1060/1,
1060/2, 1060/3, 1061/1, 1061/2, 1062,
1063, 1664 to 1086, 1087/1 to 1087/4,
1088/1, 1088/2, 1089 to 1092, 1093/1,
1093/2, 1094, 1095/1, 1095/2, 1097,
1098/1, 1098/2, 1099, 1100, 1101/1,
1101/2, 1103, 1104, 1105/1, 1105/2,
1106 to 1114, 1115/1, 1115/2, 1116, 1117,
1118/1, 1118/2, 1119, 1120/1, 1120/2,
1121 to 1123, 1124/1, 1124/2, 1125 to
1129, 1130 to 1136, 1138, 1142, 1143,
1144/1, 1144/2, 1145/1, 1147, 1149/1,
1149/2, 1150 to 1152, 1154 to 1160, 1165
to 1169, 1173, 1174, 1175/1, 1175/2,
1181, 1182, 1183, 1186, 1187, 1188,
1189 to 1192, 1194 to 1200, 1202/1,
1206/1, 1206/2, 1207, 1208/1, 1208/2 ,
1209/1, 1209/2, 1210, 1211, to 1213,
1215/1, 1215/2/1, 1215/2/2, 1216, 1217,
1218/2, 1219, 1220, 1221/1, 1221/2,
1222, 1223/1, 1223/2, 1224/1, 1224/2,
1225 to 1233, 1234/1, 1234/2, 1235 to
1240, 1241/1, 1241/2, 1241/3, 1242 to
1245, 1246/1, 1246/2, 1247, 1248, 1249,
1250/1, 1250/2, 1250/3, 1250/4, 1250/
5, 1251, 1252/1, 1252/2, 1252/3, 1253
(1) (2) (3) (4) (5)

to 1256, 1257/1, 1257/2, 1258, 1259/1,
1259/2, 1259/3, 1260/1 to 1260/4, 1261,
1262/1, 1262/2, 1263 to 1266, 1267/1
to 1267/3, 1268/1, to 1268/3, 1269 to
1275, 1276, 1277, 1278/1, 1278/2, 1279,
1280/1/1, 1280/1/2, 1280/2, 1281/1,
1281/2, 1281/3, 1282/1, 1282/2, 1283
to 1295, 1296/1, 1296/2, 1297 to 1303,
1304/1, 1304/2, 1304/3, 1306/1, 1307
to 1310, 1311/1, 1311/2, 1312/1, 1312/
2, 1313 to 1315, 1316/1, 1316/2, 1317,
1318, 1319/1, 1319/2, 1320 to 1325,
1326/1 to 1326/3, 1327 to 1334, 1335/1,
1335/2, 1336/1, 1336/2, 1337 to 1345,
1346/1, 1346/2, 1347, 1348/1, 1348/2,
1349, 1350/1/1, 1350/1/2, 1350/2, 1351/
1, 1351/2, 1352/1, 1352/2, 1353 to 1357,
1358/1, 1358/2, 1358/3, 1359, 1360/1,
1360/2, 1360/3, 1361, 1362, 1363 to
1373, 1374/1, 1374/2, 1375/1, 1375/2/
1, 1375/2/2, 1376/2, 1377 to 1384, 1380/
1, 1380/2, 1385/1, 1385/2, 1386/1,
1386/2, 1390/1, 1391/1, 1391/2, 1391/
3, 1392/1, 1392/2, 1392/3, 1393, 1396,
1397 to 1401, 1402/1, 1402/2, 1403,
1404/1 to 1404/3, 1405/1 to 1405/4,
1406/2, 1407/1/1, 1407/3, 1407/5/2,
1408/1/1, 1408/1/2, 1408/2, 1408/3,
1409/1, 1409/3, 1409/4, 1409/5, 1410/
2, 1411/1, 1411/2, 1412, 1413, 1415,
1416, 1417/1, 1417/2, 1418, 1419/1,
1419/2, 1420/1, 1420/2, 1421/1, 1421/
2, 1422 to 1424, 1225/1, 1425/2, 1426,
1427, 1428, 1429/1, 1429/2, 1430 to
1435, 1436/1, 1436/2, 1437, 1438 to
1440, 1441/1, 1441/2, 1442/1, 1442/2,
1444/2, 1445/1, 1445/2, 1446/2, 1447/
1, 1447/3, 1448, 1449/1, 1449/2, 1450/
1, 1451/1, 1451/2, 1452, 1453, 1454/1,
1454/2, 1454/3, 1455, 1456, 1457/1,
(1) (2) (3) (4) (5)

1457/2, 1458 to 1479, 1480/1, 1480/2,
1481, 1482, 1483/1 to 1483/3, 1484,
1485/1 to 1485/3, 1486, 1487, 1488/1,
1488/2, 1489/1, 1489/2, 1490 to 1492,
1493/1, 1493/2, 1494/1, 1494/2, 1495
to 1499, 1500/1, 1501, 1502, 1503/1,
1506/1, 1506/2, 1507/1, 1507/2, 1508,
1509, 1510/1, 1510/2, 1515, 1516, 1517,
1518/1, 1518/2, 1520 to 1523, 1525 to
1531, 1532/1 to 1532/3, 1533/1 to 1533/
3, 1534 to 1536, 1537/1, 1537/2, 1538,
1539/1, 1539/2, 1540 to 1543, 1544/1,
1544/2, 1545 to 1553, 1554/1, 1554/2,
1555, 1556/1, 1556/2, 1557 to 1560,
1561/1, 1561/2, 1562/1, 1562/2, 1563
to 1569, 1570/1 to 1570/3, 1571, 1572,
1576, 1577, 1579, 1580, 1581, 1582/1,
1583 to 1590, 1591/1, 1591/2, 1596 to
1602, 1603/1, 1603/2, 1604, 1605/1,
1606, 1607, 1608/1, 1608/2, 1609 to
1613, 1614/1, 1614/2, 1615, 1616, 1617/
1, 1617/2, 1618, 1619, 1620/1, 1620/
2, 1621 to 1625, 1626/1, 1626/2, 1627,
1628, 1629/1, 1629/2, 1630/1, 1630/2,
1631/1, 1631/4/2, 1632, 1633, 1634/1,
1634/2, 1635 to 1643, 1644/1, 1645/2,
1645/3, 1646 to 1651, 1652/1, 1652/2,
1653/1, 1654/1, 1655, 1656, 1657/1/1,
1657/1/2, 1657/2, 1657/3, 1660/1, 1660/
2, 1661, 1662, 1665, 1666, 1668/2,
1670/2, 1674/1, 1674/2, 1675/1, 1675/
2, 1675/3, 1676, 1677, 1682/1, 1682/2,
1683/1, 1683/2, 1684/1, 1684/2, 1685/
2, 1685/5, 1686, 1687/1, 1687/2, 1688/
1, 1688/2, 1689/1, 1689/2, 1690/1,
1693/2, 1694, 1695, 1696, 1697, 1698/
2, 1699/1, 1699/2, 1700/1, 1700/2,
1701, 1702, 1703/1, 1703/2, 1704,
1706, 1707, 1709, 1710, 1712, 1716,
1717, 1720/1, 1720/2, 1721, 1722, 1728,
(1) (2) (3) (4) (5)

1729, 1730/1, 1731, 1734/1, 1734/2,
1735, 1739/1, 1739/2, 1744 to 1746,
1749/2, 1749/4, 1750, 152, 1753, 1754,
1755, 1757, 1758, 1759/1/1, 1759/1/2,
1760 to 1762, 1763/1, 1763/2, 1764/,
1765/1, 1765/2, 1766, 1767 to 1771,
1772/1, 1772/2, 1773, 1774/1, 1774/2,
1775 to 1780, 1781/1, 1781/2, 1782/1,
1782/2, 1783, 1784/1, 1784/2, 1785,
1786, 1787, 1788, 1789/1, 1789/2, 1790,
1791, 1792/1, 1792/2, 1793/1, 1793/2,
1793/3, 1794 to 1796, 1797/1, 1797/2,
1798 to 1804, 1805/1, 1805/2, 1805/3,
1806 to 1809, 1810/1, 1810/2, 1811/1,
1811/2, 1812/1, 1812/2, 1813, 1814,
1815, 1816/1, 1816/2, 1817, 1818, 1819/
1, 1819/2, 1820, 1821/1, 1821/2, 1822/
1, 1822/2, 1823/1, 1823/2, 1824, 1825,
1826, 1827/1, 1827/2, 1829/1, 1829/2,
1830, 1831, 1832/1, 1832/2, 1833/1,
1833/2, 1834 to 1840, 1841/1, 1841/2,
1878, 1879, 1880/1, 1880/2, 1881/1,
1881/2, 1882, 1883/1, 1883/2, 1884,
1885, 1886/1, 1886/2, 1887, 1888,
1889/1, 1889/2, 1890, 1891, 1892/1,
1892/2, 1892/3, 1893, 1894/1, 1894/2,
1895/1, 1895/2, 1896/1, 1896/2, 790/
1897, 907/1898, 1298/1899, 1/900,
1421/1903/4, 1421/1903/5, 1421/1903/
6, 1846 to 1850, 1851/1, 1851/3, 1852,
1853 to 1866, 1868/1, 1868/2, 1868/3,
1869, 1871, 1872, 1873, 1874/1, 1874/
2, 1874/3, 1875/1, 1875/2, 1876/1,
1876/2, 1877, 1421/1903/12, 1484/
1904/1, 1484/1904/2, 1516/1905/1,
1516/1905/2, 1516 /1905/3
7. Sarkada 5 to 8, 9/1/1, 9/1/2, 9/2, 10/1, Sitarganj
10/2, 11/1, 11/2/1, 11/2/2, 11/2/3, 12/1,
13/1, 13/2 13/3, 15/1, 17/2, 18 to 20,
21/1, 21/2, 22, 23/1, 23/2 24, 25, 26/
(1) (2) (3) (4) (5)
2, 27, 28, 29/1, 29/2, 30, 31, 32/1 32/

2, 32/3, 33/1, 33/2 34/1, 34/2, 35 to
40, 41/1, 41/2, 41/3, 41/4, 43/1, 44/1,
44/2, 44/3, 45, 36/1, 46/2, 47 to 53,
54/1, 54/2, 55/1, 55/2, 56 to 63, 64/1,
65, 66, 67/1, 67/2, 68 to 70, 72/1, 72/
2 73, 74/1, 74/2, 74/3 75 to 79, 81, 82,
83/1, 83/2 , 84 to 91, 92/1, 92/2, 93/1,
94/1, 94/2, 95/1, 95/2 , 96 to 103 ,
104/1, 104/2, 106, 107/1 , 107/2, 108
to 111 , 112/1, 112/2, 112/3, 113 to
115, 118, 119, 120/1, 120/2, 121/1,
121/2, 122, 123/1, 123/2, 124, 125/1,
125/2, 126/1, 126/2 126/3, 127 to 143,
144/1, 144/2, 143/3, 145/1, 145/2, 145/
3, 145/4, 146/1, 146/2, 147/2, 178/1,
148/2, 159 to 153, 154/1, 154/2, 155/
1, 155/2, 156/2, 156/2, 157/1, 157/2, 159
160/1, 160/2, 161 to 163, 164/1, 164/
2, 167, 168/1 168/2, 169/1, 169/2, 169/
3, 170/1, 170/2, 171/2, 172/1, 172/2,
173, 174, 175/1, 175/219, 175/212 176,
177, 178/1, 178/2 179 to 183, 186 to
189 190/2, 191 to 193, 194/1, 196,
197, 199, 200, 201/1, 203/1, 203/2,
204/1, 204/2, 204/3, 205, 207/1, 207/
2, 208, 210 to 221, 222/1, 222/2, 223/
1, 223/2, 224, 225/1, 225/2, 226 227,
228/1, 228/2, 229 to 240, 241/1, 242,
243, 244/1, 244/2/1, 244/2/2, 245, 246/
1, 246/2, 247 to 251, 253 to 285, 286/
1, 286/2, 287/1, 287/2, 287/3, 290/1,
290/2, 291, 292/1, 292/2, 292/3 293 to
301, 303/1, 304, 305/1 305/2, 306/2,
306/1, 307/1, 307/2, 308/1, 308/1, 309
to 313, 315/1, 315/2, 317/1, 317/2,
318 to 321, 322/1, 323 to 334 335/1,
335/2, 335/3, 335/4, 336/1, 336/2, 337/
1, 337/2, 341/1, 345, 346, 347, 348/1
(1) (2) (3) (4) (5)

348/2, 349 to 351, 352/1, 353/1, 355,
356, 357, 357/2, 359, 360, 362/1, 362/
2, 363, 364/1, 364/2, 365 to 367, 368/
1, 369/1, 369/2, 369/3, 370 to 374,
375/1, 375/2, 376, 377, 378, 379, 379/
2 380, 381, 382/1, 382/2, 383, 385,
386/1, 386/2, 387, 388, 389/1, 389/2,
390, 391, 392/1, 392/2 393 to 396,
397/1, 397/2 397/3, 397/4, 401, 402/1
402/2, 403/1, 403/2, 404, 405, 406/1,
406/2, 407/1, 408, 409/1, 409/2, 409/
3, 410/1 to 410/3, 411/1 to 411/3, 412/
1/1, 412/1/2, 412/1/3, 412/1/4, 412/2,
412/3, 413/1, 413/2, 414/1, 414/2, 415,
416/1, 416/2, 422, 423/1, 423/2, 423/3,
424/1, 424/2, 424/3, 425/1, 425/3, 425/
4, 425/5, 425/6, 426 to 428, 429/1, 429/
2, 431, 434, 435, 437 to 442, 444/1, 444/
2, 445 to 447, 448/1, 448/2, 449 to 451,
455/1, 455/2, 453, 454, 456/1, 456/2,
457/1, 457/3, 457/2, 458 to 461, 462/1,
463 to 466, 467/2, 468/1, 468/2, 469,
471/1, 471/2, 472/1, 472/2, 473/1, 473/
2, 474/2, 475, 479, 480/1, 480/1, 481/
1, 481/2, 482/1, 483/1, 483/2, 485 to
488, 490, 491, 493, 494/1, 494/2, 495/
1, 495/2, 496/1, 496/1/2, 496/2, 497,
640, 641/1, 641/2, 642/1, 642/2, 643 to
645, 646/1, 646/2, 647, 648, 649/2,
650/1, 650/2, 651 to 653, 655/1, 655/
2, 656 to 659, 660/1, 660/2, 661/1, 661/
2, 662, 663, 664/1, 664/2, 665/1, 665/
2, 666/2, 667/1, 667/2, 668 to 677, 678/
1, 678/2, 679, 680, 681/1, 681/2, 683
to 702, 703/1, 703/2, 703/3, 704/2, 706,
707/1, 707/2, 708/1, 708/2, 709 to 713,
714/1, 714/2, 715, 716, 717/1, 717/2,
718/1, 718/2, 719 to 725, 726/1, 726/2,
727, 728/1, 729, 731, 732/1, 732/2,
733 to 737, 738/1, 738/2, 739, 740,
(1) (2) (3) (4) (5)

742 to 744, 745/1, 746/1, 747/1, 747/2,
748/2, 748/1, 748/3, 749/1, 749/2, 750/
1, 750/2, 751/1, 751/2, 752/1, 159/753/
1, 150/755, 390/757/1, 290 /757/2
8. Mahuakheda 1/1, 1/2, 2, 3, 4, 6, 7/1 to 7/3, Kashipur
ganj 8, 9, 14, 15, 17, 19, 20, 22, 24, 25 to 27,
29, 30/1/1, 30/1/2, 30/2, 32/1, 32/2, 33,
35, 37, 38, 40, 41, 43, 44, 45, 47, 49
to 52, 54, 55, 57, 58/1, 59/1, 59/2, 60,
61/1, 62/1, 69/1, 70 to 74, 75/1, 76/1,
77/1, 78/1, 79/1, 80, 81/1, 81/2, 81/3,
81/4, 82, 85 to 90, 92/1, 93/1, 94/1, 95,
98/1, 98/2, 94/4, 99/1, 100/2, 101/1,
101/2, 102 to 105, 106/1, 106/2, 107,
109, 111, 114 to 120, 125/1, 125/2,
126 to 129, 131, 133 to 135, 136/1 to
136/5, 139 to 143, 146 to 150, 152/1,
152/2, 154/1, 154/2, 154/3, 154/4, 155,
156, 158, 159, 161 to 163, 165, 167,
168, 170, 171, 172/1, 172/2, 175,
176/1, 176/2, 176/3, 177 to 181, 185
to 187, 188/1/1, 188/1/2, 191/1, 192/1,
198/1, 198/2, 198/3, 202/2 to 202/5,
200/8 to 200/13, 201/1, 201/2, 202, 204/
1 to 204/4, 207, 208/1, 210/1 to 210/5,
211, 213, 215, 217/1, 217/2, 218/1,
218/2, 219 to 221, 222/1, 222/2, 223/1,
223/2, 224, 225, 226/1, 226/2, 229/1,
230/1, 230/2, 231/1, 231/2, 232 to 240,
243 to 248, 251, 252/2, 253, 254/1,
255 to 258, 261 to 264, 265/1, 265/2,
268, 270/1, 270/2, 272, 273/1, 273/2,
275, 282 to 285, 286/1, 286/2, 286/3,
287, 290/1, 290/2, 291, 292, 293, 295/
1, 295/2, 298 to 302, 304 to 306, 307/
1, 307/2, 308/1, 308/2, 310 to 315,
316/1, 316/2, 318 to 321, 323, 324/1 to
324/3, 325 to 330, 332, 334, 337/1,
338/2, 339 to 342, 345, 346/1, 346/2,
352 to 354, 355/1, 355/2, 355/3, 355/4,
(1) (2) (3) (4) (5)

355/5, 356, 357, 360/1, 360/2, 361 to
367, 371, 372, 375, 377/1, 380/1,
381, 382, 388 to 391, 395/1, 395/2,
395/3, 395/4, 396, 398/1 to 398/7, 399,
402/1, 402/2/1, 402/2/2, 402/2/3, 403,
405, 406/1, 407, 408, 409/1, 409/2,
410, 414, 415, 416/1, 417, 418/1, 419
to 422, 424/1, 425, 426, 433 to 435,
437, 440 to 442, 444, 445, 447, 448,
449/1, 449/2, 451, 452, 455, 456, 457,
459, 464, 465, 466, 467/1, 467/2, 468/
1, 468/2, 470/1, 472, 473/1, 473/2,
474/1, 474/2, 474/3, 475/1, 475/2, 476/
1, 476/2, 476/3, 477 to 480, 482 to
485, 486/1, 486/2, 487, 488/1, 488/2,
489, 491/1, 491/2, 493, 494/2, 495 to
503, 505, 506, 507/2, 507/3, 507/4,
507/5, 507/6, 507/7, 508 to 512, 513/1
to 513/4, 514/1, 514/2, 515/1, 516/1,
516/2, 516/3, 516/4, 516/5, 517/1 to
517/4, 519/1, 520/1, 520, 522 to 526,
527/1, 528, 533/1, 534, 535, 538/1,
539, 542/1, 543, 545, 546, 548, 549,
552 to 557, 558, 560 to 564, 565/1/1,
565/1/2, 565/1/3, 565/2, 568, 569, 570/
1, 570/2, 571, 573/2, 573/3, 575, 576/
1, 576/2, 576/3, 578, 580, 581/1, 581/
2, 585/1, 585/2, 586, 587, 588/1, 588/
2, 592/1, 592/2, 593, 599/1, 599/2,
602, 603, 607, 609 to 612, 615 to617,
620/1, 620/2, 621/1, 622, 623, 624/1,
624/2, 624/3, 625, 626, 628, 629, 630/
1, 630/2, 630/3, 630/4, 631, 632/1,
632/4, 633/1, 633/2, 633/3, 634 to 636,
639/1, 639/2, 641/1 to 641/4, 643, 644,
646, 647, 651 to 657, 660, 661, 662/1,
662/2, 663 to 666, 667/1, 667/2, 668,
672/1, 672/2, 673, 674, 675/1, 675/2,
675/3, 677 to 683, 686, 687/1, 687/2,
689, 691, 692/1, 692/2, 693/1, 695,
(1) (2) (3) (4) (5)

696/1, 696/2, 699, 700, 701, 702/1,
703, 704, 705, 706, 707/1 to 707/3,
708/1, 708/2, 710, 715, 716, 717, 719,
722/1, 722, 723/1, 724/1, 725, 727, 728,
729, 731 to 733, 736, 737, 738/1 to 738/
5, 741/1to 741/3, 749, 750, 751/1, 751/
2, 754/1, 754/2, 754/3, 754/4, 755/1,
755/2, 758/1, 759, 760/1, 761, 762,
764/1, 765/1, 765/2, 766, 768, 769,
772, 773, 777, 782/1, 782/2, 782/3, 782/
4, 784, 786, 787, 792, 794 to 796, 798,
799/1, 799/2, 801, 803/1, 803/2, 804/1,
804/2, 807, 808/1, 808/2, 809 to 811,
816, 817, 819, 820/1/1, 820/1/2, 820/1/
3, 822 to 824, 825/1, 826/1, 826/2,
827/1 to 827/3, 828/1/1, 828/1/2, 829/1,
830/1, 830, 831, 832/1, 832/2, 833,
834/1, 834, 834/3, 834/4, 836 to 838,
840/1, 840/2, 869, 900 to 902, 881,
882/1, 882/2, 883/1, 884/1, 890/1, 891/
1, 893/2, 894/1, 894/2, 899/1, 899/2,
907 to 913, 914/1, 914/2, 916/1, 916/2,
918, 919, 923/1, 923/2, 923/3, 923/4,
924, 925, 926, 927, 928, 929/1, 929/2,
930, 932, 933, 934, 936, 937, 938/1,
938/2, 939, 940/1, 940/2, 944/1, 944/2,
945, 946/1, 946/2, 947, 948/1, 948/2,
951 to 954, 955/1 to 955/3, 958, 959/1,
959/2, 959/3, 960, 961/1, 961/2, 962/
1, 962/2/1, 962/2, 964 to 966, 967/1,
967/2, 969, 970, 971/1, 972, 982, 985,
987, 988, 991, 992, 994, 995/2, 995/3,
995/4, 996/1 to 996/4, 997, 998, 1000,
1001, 1002, 1003/1, 1003/2, 1007 to
1015, 1021/1, 1021/2, 1022/1, 1023/1,
1024/1, 1025/1, 1026/1, 1027, 1030,
1033 to 1038, 1040/1, 1041 to 1043,
1046, 1047, 1051, 1052, 1053/2, 1053/
3, 1054 to 1056, 1058 to 1062, 1063/1,
1063/2, 1066 to 1069, 1070/1, 1070/2,
(1) (2) (3) (4) (5)

1071/1, 1072, 1073/1, 1073/2, 1074/1/
1, 1074/1/2, 1074/1/3, 1074/1/4, 1074/
2, 1075, 1076, 1077/1, 1077/2, 1080 to
1087, 1088/1, 1088/2, 1089, 1090, 1092,
1093/1, 1094, 1097, 1098, 1101/1,
1101/2, 1101/3, 1101/4, 1102, 1103,
1106, 1107, 1108/1, 1108/2, 1109/1,
1112, 1113, 1114/1 to 1114/5, 1115/1,
1115/2, 1119, 1121, 1122, 1123, 1126
to 1129, 1132 to 1137, 1139, 1141, 1142,
1144 to 1146, 1148, 1149, 1154, 1155,
1157, 1159/1, 1159/2, 1162, 1163, 1166,
1168, 1169, 1170, 1174, 1176, 1178 to
1180, 1182, 1183, 1185, 1187/1/1, 1187/
1/2, 1197/2, 1197/3, 1188, 1189, 1190,
1195, 1196, 1197, 1199, 1200, 1201,
1203, 1204, 1205/1 to 1205/3, 1206,
1208/1, 1209/2, 1210, 1211, 1215 to
1220, 1222, 1224/1, 1224/2, 1224/3,
1225/1, 1225/2, 1227, 1228, 1230,
1231, 1232/1, 1232/2, 1234/1, 1235,
1236/1, 1237/1, 1242/1, 1243/1, 1249,
1250/1, 1251/1, 1254, 1255, 1257,
1259 to 1262, 1264 to 1267, 1279 to
1273, 1274/1, 1274/2, 1279, 1280, 1282,
1283, 1285, 1288, 1291 to 1293, 1295,
1297, 1300, 1303, 1305, 1306, 974/
1311, 908/1320
9. Nadehi 2 to 10, 12, 14, 15/1, 15/2, 16 to 18, Kashipur
21, 23, 24 to 30, 32, 36, 39, 41, 42,
44, 50 to 53, 60, 62 to 64, 94, 95, 100,
102, 103, 138, 140, 141, 142/1, 142/
2, 142/3, 143, 144, 147, 148, 159,
162 to 174, 175/1, 175/2, 176, 177/1
177/2, 178to 184, 189, 190, 191/1, 191/
2, 192 to 202, 204, 205/1, 205/2, 207
to 213, 215, 216, 217/1, 217/2, 218 to
224, 226, 228, 229, 231, 232, 234 to
236, 238 , 244, 246, 248, 249, 251,
254, 255, 256, 257, 258, 260 to 271
(1) (2) (3) (4) (5)

10. Beriadaulat 129/2, 664/1 Mi, 1187, 1284/1, Bazpur
1302, 1311, 1339, 1326, 366, 367, 657/
1, 553, 256/1, 257/1, 659/1336/2, 658/
4, 1339/1/1, 659/1336/1/2, 659/1336/
3Mi, 659/1338/2, 659/2, 660/3, 660/
13, 23/2, 1232/1, 1233/1Mi, 1262/
1Mi, 1233/2, 658/1235/1/2, 659/1338/
1, 657/3, 26/2, 102/2, 103/1, 104/2,
120/3, 121/2, 351/1/1, 351/1/3, 23/2,
1232/1, 1233/1Mi, 1262/1Mi, 1233/2,
658/1335/1/2, 659/1338/1, 659/1338/1,
65Mi/3, 26/2, 102/2, 103/1, 104/2, 120/
3, 121/2, 351/1/1, 351/1/3, 910, 660/
11, 658/1335/2, 60/1, 1266/3, 126/
4Mi, 703/3, 1202/2, 285, 448, 492/1,
699, 522/2, 253, 254, 255, 351/1/2,
365/1, 163/1, 220, 560/1, 762/1, 778/
3, 866/16, 1023/8, 1226/2, 1228/3,
1228/4, 126/1, 1272/2, 1282, 1283/2,
1285/1, 1286/1, 1306, 1313/3, 1323,
1331/1, 1331/1/2, 1331/2, 1331/5,
1331/7, 340/1340, 659/1336/10, 948/
1339/1/1, 548, 659/1335, 659/1336,
660/1, 660/2, 660/4, 660/5, 660/6, 660/
7, 660/8/1, 660/8/2, 660/9, 660/10,
548/1332/2, 659/1337/1, 659/1337/2, 1,
2, 3, 4, 6 to 22, 23/1, 24, 25, 26/1, 27
to 32, 33, 34, 36 to 56 , 58, 59, 60/2,
61, 63, 64, 65, 66, 67, 68, 69, 70, 72,
74, 75, 77, 78, 79, 80, 82 to 105, 107
to 142, 143 to 161, 163, 165 to 176,
178, 180, 181, 182, 184, 185, 186,
188, 189, 191 to 196, 198 to 202, 206,
207, 209 to 219, 221 to 226, 228, 229
to 300, 301 to 318, 320, 321, 322,
323, 325, 326, 327, 328, 330 to 336 ,
338 to 364, 367 to 378, 379 to 390 ,
392 to 399 , 401 to 431 , 433 to 448,
450 to 454 , 455, 457, 458, 460 to 511
, 513 to 527 , 529 to 537 , 539, 542,
(1) (2) (3) (4) (5)
553, 555, 558 to 562 , 564 to 579, 581

to 585 , 587 to 597 , 599, 600, 601,
603 to 609 , 611 to 620 , 621 to 630 ,
632 to 642 , 644 to 650 , 653, 654,
656, 658, 659, 660, 662, 664, 666 to
669 , 671 to 680 , 682 to 689 , 691, 692
to 698 , 700, 702, 703, 704, 705 to
716 , 718 to 729 , 731 to 769 , 771 to
777 , 778 to 792 , 795 to 798 , 800 to
806 , 809, 811, 813 to 823 , 826 to
834, 836 to 855 , 857, 858, 859 to 886
, 888, 889, 891, 892, 893, 895, 896 to
909 , 911 to 932, 933 to 955 , 957 to
968 , 970 to 981 , 983 to 998, 1000 to
1006 , 1007 to 1036 , 1039, 1041 to
1066 , 1068 to 1075 , 1077 to 1081 ,
1082, 1083, 1085 to 1094 , 1096 to
1099 , 1100/1, 1101 to 1107 , 1109 to
1118 , 1120 to 1134 , 1137, 1138 to
1156 , 1158 to 1164 , 1165 to 1173 ,
1175 to 1180 , 1182 to 1204 , 1206 to
1226 , 1228, 1232 to 1245 , 1246 to
1271, 1273 to 1281 , 1283 to 1301 ,
1303 to 1305 , 1307, 1309, 1310, 1312,
to 1316, 1318, 1319, 1321, 1322, 1324,
1325, 1326, 1329 to 1331 , 1336, 1341
11. Vikrampur 176/1/2, 178, 181, 188/1, 190/1, Bazpur
209, 1 to 9, 11 to 16, 19 to 37, 38, 40 to
50, 60 to 62, 64 to 71, 73, 76, 77, 80
to 91, 92 to 97, 99 to 125, 127 to 131,
132 to 134, 137 to 140, 141/1, 43,
144/1, 144/2, 145/1, 146/1, 147/1, 148,
154 to 156, 160, 162, 164, 166, 169 to
172, 174 to 177, 179, 182, 183, 185,
193, 194/1, 195/1, 196, 198Mi, 201Mi,
202Mi, 203Mi, 204Mi, 206, 208Mi,
210Mi, 212 to 216, 218, 219, 220Mi,
224Mi, 225, 226Mi, 227Mi , 228Mi,
230Mi, 233Mi, 234Mi, 235Mi, 239,
(1) (2) (3) (4) (5)

241Mi, 243Mi, 248/2, 251, 255Mi,
256, 260/1, 261 to 263, 264 to 272,
276, 278 to 282, 283Mi, 284Mi, 285,
286
12. Jhankhat 1, 2, 3/1, 3/2, 4/1, 4/2, 5, 6, 8 to 11, Khatima
13 to 16, 18 to 28, 30, 31/1, 31/2, 32/
1, 32/2, 35/1, 34 to 41, 43 to 47, 48/1,
48/2, 49/2, 51, 52, 49/1, 50 to53, 56,
58, 54, 55, 57, 59 61, 63 to 66, 67/
1, 67/2, 68, 70 71, 72/1 to 72/3, 73 to
79, 80/1, 80/2, 81, 82/1, 82/2, 86 to
100, 102 to 105, 108/2, 109, 111 to
116, 119, 120, 122, 123, 129, 130,
132, 133, 143, 144/1, 150 to 153, 155,
156, 160, 175, 176, 180, 188, 189,
193 to 197, 199 to 208, 209/1, 210,
212, 213, 214, 216, 219 to 228, 230 to
238, 239 /1, 239/2, 240, 241, 244,
246, 248 v, 250/1, 251 to 255, 257,
258, 250/2, 259, 260, 216, 264, 262,
263, 265, 266, 268, 269, 270/1, 270/
2, 271, 273, 275, 277/1, 277/2, 278/
2, 279 to 294, 301 to 305, 306/2, 308,
310, 311, 313 to 323, 326, 327/2, 333
to 336, 338, 339, 345, 347, 348/1,
349/1, 350, 351, 355, 356, 359 to 364,
366, 370, 375/1, 375/2, 376, 378, 379/
1, 383, 386, 388, 389, 390, 392, 393,
394/1, 395/1, 396/1397, 399/2, 402,
403, 405, 406, 410/1, 414 to 421, 422/
2, 423 to 425, 426/2, 427 to 431, 433
to 436, 438, 439/4, 439/5, 440, 444/3,
445, 446, 448, 450, 452, 453/1, 453/2,
454/1, 454, 455/1, 457to459, 461 to
464, 471, 465, 469, 470, 473 to 476,
477 to 481, 482/1, 482/2, 483 to 496,
499 to 501, 503, 506, 505, 506, 507,
512, 515/1, 515/2, 515/3, 517/2, 518/
1, 518/2, 519, 524/1, 525/1, 525/2,
526, 527, 528/2, 528/2, 529 to 532,
(1) (2) (3) (4) (5)

535, 538, 539, 540 to 545, 551, 550,
552/1, 552/2, 553, 557 to 560, 562 to
568, 576, 570, 583, 585, 592, 707,
708, 709, 711 to 715, 717, 718, 719/1,
722, 723/1, 723/2, 724 to 726, 728,
728/2, 729, 730, 732, 733, 737/1, 737/
2, 738 to 741, 744 to 748, 751, 752,
755/1, 755/2, 757/1, 757/2, 758 to
760, 762, 763, 766 to 768, 774 to 777,
772, 778 to 780, 782 to 786, 788 to
793, 795, 798, 799, 502/1, 502/2, 803
to 806, 808, 810, 813, 817, 819, 821,
823, 828, 829, 830, 838, 839, 841/1,
842, 843, 845, 846, 848, 849, 850,
851, 852, 858, 859/3, 862 to 864, 865/
1, 866, 872, 875, 876/1, 877 to 879,
888, 892, 891, 907/1, 907/2, 908 to
911, 913, 916/1, 916/2, 917 to 921,
927, 929, 930 to 932, 940, 943/1, 943/
2, 954, 999, 1002, 1069, 1070/2, 1072/
2, 1073/2, 1093, 1095, 1097, 1098,
1131, 1133, 1137, 1138, 1139/1, 1139/
2, 1139/3, 1141, 1143, 1149, 1150 to
1155, 1157 to 1159, 1162, 1166, 1172,
1173, 1175, 1177, 1178, 1185 to 1187,
1198, 1199, 1200, 1201, 1202, 1203/2,
1203/3, 1205 to 1215, 1218 to 1220,
1223 to 1228, 1225/1 to 1225/3, 1234/
2, 1235/2, 1236/2, 1237/2, 1238 to
1241, 1243, 1244, 1248 to 1251, 1258/
1, 1258/2, 1259/1, 1259/2, 1262 to
1265, 1267 to 1269, 1270/1, 1270/2,
1271, 1281, 1284 to 1286, 1289, 1288,
1293, 1298, 1299, 1300, 1301, 1302,
1329/1, 1329/2, 1322 to 1325, 1329 to
1333, 1337
13. Charubeta 552 to 560, 560/1, 561/2, 562, Khatima

563/1, 563/2, 564 to 584, 586 to 589,
591 to 594, 597 to 603, 605, 607/1,
(1) (2) (3) (4) (5)

607/2, 608, 609, 610 M, 610c, 611 to
618, 619M, 619c, 620 to 626, 629,
630M, 630C, 631 to 652, 654 to 666,
672 to 680, 682 to 702, 705 to 734, 738,
740, 741, 744, 746, 747, 749, 750,
752 to 755, 757, 758, 761 to 764, 766
14. Shimla Bahadur 2, 4, 5/1, 6, 8, 10, 12 14, 16, Kichcha

18, 21, 23
15. Kalyanpur 8Mi, 22Mi, 58Mi, 59Mi, 3 to 30, Kichcha
54 to 59, 61 to 64, 161 to 163, 165, 143
to 150, 169 to 176, 186
16. Lohari 1, 2 Kichcha
17. Phoolbagh 210, 214, 217, Kichcha
18. Omitted
19. Omitted
20. Kishanpur 1, 2, 3, 5, 21, 22, 23, 24, 25, 29, 32, Kichcha
42, 43, 44, 45, 46, 60, 61, 62, 65, 66, 68,
69, 71, 73, 77, 81, 91, 98, 100, 105, 107,
151, 152, 158 to 160, 162A to 165, 167A,
170, 232 to 235, 283 to 290, 300 to 317,
319 to 328, 338, 341, 343, 344, 345, 347,
349, 351, 354, 355, 357A, 357A, 363,
364 365, 366, 367, 368, 371, 372, 373,
374, 375 to 387, 390, 391, 398, 401, 407,
408, 409, 410, 411, 412, 413, 463, 464,
465, 468, 469, 470, 471, 493, 495, 496,
499, 500, 509, 512, 516, 518, 519, 522,
527, 534, 535, 537, 539, 540, 541, 542,
543, 544, 545, 546, 547, 561, 562, 563,
564, 588, 589, 590, 591, 592, 600, 602,
603, 604, 606, 608, 611, 613, 614, 618,
621, 622, 625, 628, 629, 631, 634, 635,
636, 637, 638, 640, 641, 642, 643, 645,
646, 647, 648, 652, 653, 663, 664, 625/
688, 606/669
21. Shimla Pistaur 405, 416/651/1, 384, 77, 79, 205, Kichcha
202, 215/1, 185, 186, 187, 183, 206, 208,
212, 213, 267, 214, 215/2, 218, 219/1/1,
(1) (2) (3) (4) (5)

220, 221/2, 221/1, 222, 225, 224, 269,
270, 226, 228, 230, 189, 190, 191, 193,
194/1, 195/2, 197, 199, 194/2, 195/3, 233/
1, 247, 248/2, 233/2, 246/2, 249/3, 234,
235, 236, 249/2, 237, 238, 239, 240/1,
240/2, 241/1, 243, 244, 245, 250, 252/1,
254, 256, 258/1, 260, 261, 262, 263, 268/
1, 268/3, 268/2, 265/1, 265/2, 266, 271,
273, 274/1, 289/2, 290, 289/1, 373/1, 375/
1, 375/2, 381, 382, 383, 385/1, 430/1, 431,
432, 433/1, 391/1, 394/1, 395/1, 396, 397,
398, 399, 400, 403/1/5/1, 401, 402, 404,
406, 409, 403/1/1, 416, 416/651/2, 444/
1, 489/3, 445, 489/1, 489/2, 489/4, 449/
2, 450/1, 451, 452, 457/1, 460/1, 453, 454/
1, 455/1, 456/1
22. Barakheda 108C, 271A, 293, 294, 357A, 414B, Gadarpur

492A, 534B, 7B, 12, 61C, 62B, 66, 125A,
251B, 152, 153A, 557B, 615N, 2B, 4, 9,
11, 72J, 94A, 133M, 135A, 204B 368Jh,
407A, 408A, 435B, 437A, 622A, 626C,
613A, 694A, 830A, 890A, 892A, 922B,
206, 508A, 31A, 590, 131A, 415, 34B,
933A, 97B, 832B, 43, 791 780, 829, 826,
752, 102, 77, 352, 671, 689, 775B, 132M,
105A, 390A, 129A, 161A, 620A, 609A,
928, 934A, 100A, 215A, 934B, 70A,
93A, 34A, 258, 761M 499B, 804, 808A,
675B, 672M, 722A, 416A, 615A, 69,
146, 447, 713B, 296, 274A, 125B, 60C,
769A, 235A, 672C, 202B, 888A, 259,
529B, 214B, 561C, 513, 739A, 135M,
135C, 675A, 40A, 67, 68, 751, 95, 208,
185A, 824, 264, 35B, 793, 786, 660,
560A, 810A, 387A, 723B, 6, 789, 794A,
534A, 929B, 636, 770B, 133B, 35C,
777, 188A, 781, 157A, 2A, 126, 154B,
158B, 36, 37, 76, 16A, 156, 133Ch, 38B
(1) (2) (3) (4) (5)

23. Alakhdevi 34, 34Mi, 35, 45Mi, 47, 54, 55, Kichcha
56, 60Mi, 61, 63, 126, 132, 133, 165Mi,
172, 173, 91Mi, 93Mi, 94, 109Mi, 107Mi,
111, 101, 102Mi
(C) Existing Industrial Activity in Non Industrial Area

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Pachpeda 26, 28 to 33, 34/ 1, 34/2, 36, Sitarganj
37, 41/1, 41/ 2, 42 to 46, 47/ 1, 47/ 2, 48,
54/1, 54/ 3, 46, 47/ 1, 47 /2, 55, 40, 87 /
1, 63/1, 63/ 3, 87 / 2, 88 / 2, 88 / 2
2. Nanakmatta 800/ 1, 800/ 2, 799, 801, 803, Sitarganj
758mi, 698, 926, 929, 930, 942mi, 941,
944, 758 / 3, 758 / 4
3. Sarkada 501 to 511, 512/2, 513 to 516, 518 Sitarganj

to 522, 525/2, 526, 528 to 533, 534/ 1,
535to537, 539to542, 544to548, 606/1,
607, 608, 609/1, 610/1, 610/3, 614/2, 615,
616, 617/1, 618/1, 619 to 621, 622/1,
623to627, 628/1, 629, 630, 634/1, 550/2,
609/2, 614/3, 618/2, 622/2, 613/2, 606/
2, 523, 524, 525/1, 594 to 598, 631, 632/
1/1, 635/1/2 , 632/2, 633/1, 633/2
4. Rampura 95/2, 96/9, 96/2, 183/1/2/1, Sitarganj
183/1/2/3, 183/2/1, 183/2/2, 183/3+4,
183/5+6, 191/1, 191/2/2, 192, 193, 191/
2/1, 213/2, 214, 321/, 215 to 220, 228/
21, 228/22, 228/23, 228/5, 228/6, 235/1,
236/2, 235/2, 236/1/1, 236/1/2, 271/2,
269/1, 269/2, 270/1, 284 to 286, 286/,
333/1/1, 334/1, 332/2/2, 341/1, 341/2,
342 to 344, 346/2/1, 346/2/4, 346/2/5,
349/, 348, 349, 349 / 1/2/1, 349/1/2/2,
351/1, 351/2, 352/1, 352/2, 354/1/2, 355/
1, 399/2/1, 400/2/2, 402, 403/1, 403/2,
404, 439/2, 440/2, 441/2, 439/1, 440/1,
441/1, 442 to 444, 445 / 1, 445/2
(1) (2) (3) (4) (5)

5 Chokaghat 16 / 2/2, 17 / , 17 / 2/1, 17 / 3, Sitarganj
18, 19/1, 19 / 2
6 Baghori 240 / 1/3, 240 /1/4, 240 / 1/5, Sitarganj
236, 240/1/2, 240/1/6, 241, 242, 243,
246, 248, 250, 251, 252 / 1/1, 252 /1/2,
252 /1/3, 253 to 255, 256 / 2, 355, 356 /
1, 356 / 2, 356 / 3, 356 / 3/2, 358 / 1, 358
/ 2, 360, 361, 362 / 1, 362 /2, 362 /3, 362
/4, 37 /3, 38 /2/1, 39 /1/1, 39 /3, 40, 41/1,
42, 43, 43 /2, 44 /1, 44 /2, 45, 46 /1, 46
/2, 47, 49 /1, 49 /2, 50 /2, 51 /1, 51 /2, 52
/1, 52/2, 52/4, 53 /1, 53 /2/1, 53 /2/2, 53
/3/2, 54 /1, 55
7 Rahmapur 184/1, 184/3 Kashipur

8 Ganguwala 39/1, 41/1, 40/2, 79/1, 79/3, Kashipur
81/1, 126 /1, 131/1, 124 /3,
9 Kudaiyawala 83/1, 96/1, 96/2, 97, 98/1, 98/299/1, Kashipur
99/2, 100/1, 106/1, 106/2, 107/1
10 Gangapur rakwa 1Mi, 2Mi, 3Mi, 4 to 8, 11, Kashipur
59Mi, 60Mi, 127, 20 to 22, 24, 26,
52, 27, 2GA, 3GA, 2KHA
11 Basai 86, 139, 151, 152, 153A, 153B, 154, Kashipur
156A, 156B, 195, 155, 159, 195, 366,
368, 369, 370, 241 to 246, 389 to 391,
220, 229, 231, 226, 209, 199, 225, 319,
112, 373, 219, 136, 193, 197Mi, 196,
157, 148, 149, 203, 202, 294
12 Mahukheda 995Mi Kashipur
Ganj
13 Kundesh wara 22, 25/1, 11Mi, 25/3, 25/2 Kashipur
14 Hempur Ismail 64/1, 64/2, 65/1, 66/1, 13Mi, Kashipur
14/2, 15Mi, 66 /2,
15 Dohariparsa 123 to 125, 126/1, 126/2 Kashipur
16 Barkheda Rajput 103, 116/1 to 116/3 Kashipur
17 Rampura 12 /1, 61, 62, 12 /3, 18, 16 /1, Kashipur
16/208, 16/209, 28 /2, 61/1, 61/2,
62/1, 62/2, 62/1, 64, 56/2, 62,
18 Daduwala 273, 75 to 77 Kashipur
19 Narayanpur 214, 413, 414, 187, 188, 539, Kashipur
540, 541Mi, 537, 39 /452, 653, 656, 654/
1
20 Rajpur 20 to 23, 25, 26, 28, 29, 31, Kashipur
40, 41, 47, 310, 314, 315, 316, 318,
320 to323, 326 to 328, 11Mi, 12B,
(1) (2) (3) (4) (5)

12D, 13Mi, 16Mi, 17Mi, 18Mi, 19B,
19C, 19Mi, 24B, 27Mi, 306B, 307C,
309Mi, 311Mi, 313Mi, 317B, 317C,
319B, 319C, 324B, 324C, 325Mi,
32A, 32C, 33Mi, 34 to36, 37Mi, 38Mi,
39Mi, 42B, 42C, 43Mi, 44B, 45B,
45C, 46Mi, 48Mi, 49Mi, 500Mi, 50Mi
21 Dhanori Patti 97, 98/1 Kashipur

22 Laxmipur 19, 20, 125 to127 Kashipur
lachchi
23 Garhi Indrajeet 105 /6 Kashipur
24 Kharmasi 52, 54, 74, 75, 82, 84, 85, 86B, Kashipur
86C, 60, 253Mi, 354Mi, 127/2, 354, 353,
348, 383, 253Mi, 354Mi, 333Mi, 334Mi,
335Mi
25 Bhogpur 331B, 331C, 332, Kashipur
26 Bailjudi 219/1, 219/2, 219/3, 358/1, 358/2, Kashipur
365/1 to 365/3, 366/1, 400/1, 100/2,
401/1, 367/2, 367/6, 383 /5
27 Missarwala 203B, 204, 207, 416 Kashipur
28 Sarverkheda 24 to 26, 27B, 31B, 152, 153, Kashipur
237, 268 to 270, 271A, 145, 1133, 1015,
277, 285/1, 286, 287, 288/1, 285B,
288B, 1156, 1159, 1160, 22A, 23, 27A,
28A, 710A, 728B, 729, 853, 856, 886,
351,
22 B, 28B, 29
29 Hariyawala 145, 147 to 149, 282 to 285, 293, Kashipur
300, 106, 297B, 298, 300B, 296Mi,
297A Mi, 297B, 396Mi, 291Mi, 106,
301, 302A, 302B, 302C, 303, 309, 102
to 105, 107 to 110, 115 to 119, 375, 376
30 Shahganj 52, 57 to 62, 66 to 70, 79 to 82, 49, Kashipur

53, 64, 81Mi, 85, 86, 90, 103 to 114,
117Mi, 118 to 121, 129, 255, 309, 310,
312, 32, 72, 73A, 73B, 74, 75, 305B, 305
to 319, 320A, 304B, 304c, 290B, 290c,
309B, 309c, 303B, 303c, 303 to 307, 314,
316, 319, 226 to 233, 321 to 326, 244 to
246, 310, 311, 268, 271 to 273, 275 to
279, 281 to 283, 285, 269, 267 CH, 84
to 90, 103 to 137, 154, 155
31 Patti Bazar 120Mi, 139, 119, 117, 122, 124, Kashipur
(1) (2) (3) (4) (5)

116, 148Mi, 267, 267C, 130Mi,
126 to 129, 130Mi
32 Maheshpura 92, 155 /2, Kashipur
33 Jaspur Khurd 375, 376, Kashipur
34 JaspurPatti 140/1, Kashipur
35 Tirgarhi 129 /1, Kashipur
36 Amritpur 327 A, Kashipur
37 Laxmipur Patti 267, Kashipur
38 Tanda Ujjain 39 /452, 336 to 338 Kashipur
39 Kachnal Gaji 388, 382, 384, 316, Kashipur
40 Ahmed Nagar 722, 725 Kashipur
41 Khadakpur/ 26 Kashipur
devip
42 Garhi Indrajeet 107, 113, 114, 116 s, 123 Kashipur
43 Dhanori Patti 13, 15, 17Mi, 20, 21, 27 Kashipur
44 Umaon 508 /1/1, 196 /2, 204/1, 204/2, Khatima
205Mi, 508/1
45 Khateema 167, 166, 174, 233, 234 Khatima
46 Maheliya 184 /3/1, 61 to 63, 40, 336/1, Khatima
336/2, 337/1, 33/2, 594/1,
598/2, 598/3
47 Naugwaanthagu 1653/2, 1655 to 1658, 1674, Khatima
1662 to 1670, 1990/1, 1648 to
1650, 1652, 1629, 1633 to
1637, 1652/1, 1661/1
48 Pranpur 8 Khatima
49 Vanusa 58Mi Khatima
50 Haldi 4, 5, 34 to 41, 421, 109, 118/1 Khatima
51 Jhankat 629, 610, 312, 373, 374 Khatima
52 Vanusi 127, 77, 56/2, 144, 248, 544, 548 Khatima
53 Jagajogidher 46 to 48 Khatima
54 Jamaur 165, 166, 168, 172 /2, 43, 44, 49, Khatima
50, 951 to 954, 955/1, 655/1
55 Santoshpur 29 Bazpur
56 Timohari 158/2, 156/1, 160/1/1, 159/2 Bazpur
57 Badripur 159 /1 Bazpur
58 Lakhanpur 66/7, 78/1, 83/2, 70, 71, 73, 74, Bazpur
77, 76, 80, 81, 83, 2/1 to 2/4, 3, 6, 8/2,
10, 14, 16, 108, 109
59 Khamria 96, 103, 401, 108, 109, 220Mi, Bazpur
17, 18, 20M, 23 to 26, 4/2, 4/1,
6/1, 40/1, 41Mi, 11/205, 10Mi
60 Keshowala 6, 7, 10, 12, 13, 15, 16, 29, 30 Bazpur
61 Bariyadaulat 18Mi, 863 Bazpur
62 Chakrapur 862, 864, 59/1, 55, 56, 60/1, 62, Bazpur
(1) (2) (3) (4) (5)

58, 65/1, 66 to 70, 40 /1/1
63 Eakghra 39/1, 39/2,41,43,47, 92/212, 92/211, Bazpur
92/412, 92/511Mi, 92/512, 92/513
64 Nandpurka 72 /1, 2 Mi, 3 Mi Bazpur
Ropa
65 Thawachpuri 46 Bazpur
66 Tali 2 c Mi Bazpur
67 Bhulislam nagar 320/2, 321, 321/2, 321/2ch Bazpur
68 Maheshpura 538ch, 538/1, 545ch, 546/1, Bazpur
546/2, 547
69 Siraulikala 244, 136, 377, 130, 349, 351, Kichcha
353, 74, 148A, 216, 217A, 245, 220, 221,
227, 143, 820, 821, 22, 141, 144, 132
Mi, 903, 383, 386, 387 B, 250Mi, 251Mi,
252A
70 Dopariya 360, 536, 5, 6 Kichcha
71 Khamiya 252 Kichcha
Block No. 2
72 Turkagori 78 Mi, 41Mi Kichcha
Gokulnagar
73 Chinki 922Mi, 661, 610 Mi Kichcha
74 Bara 123A, 156, 451 Kichcha
75 Bahedi 4 Kichcha
76 Bhanga 43B, 44 Kichcha
77 Khurd 156, 157 Kichcha
78 Pupliya 28, 29 Kichcha
79 Kishanpur 276A, 320A, 320B, 333, 334, 337, Kichcha
619, 131, 276C, 277B, 183, 265A, 266
80 Khurpaiya 97 Kichcha
81 Anandpur 285, 246 Kichcha
82 Bhamraula 300, 311A, 311, 318, 302, 315, 319B Kichcha
83 Lalpur 10 to 14, 16 to 19, 21, 22A, 25A, Kichcha
26, 27A, 109, 114, 117, 119A, 220B,
121A, 122A, 123A, 124A, 129A, 125,
128Mi, 118Mi, 118B, 119B, 153, 119B,
185, 120A, 165, 166B, 167 to 171,
121B, 117A, 118, 118B, 122B, 153, 159,
123B, 146 to 149, 154A, 180B, 155,
156, 161A, 180A, 181A, 183, 175Mi,
255, 271
84 Darau 733 to 740, 748, 749, 723, 724, Kichcha
727, 729, 678 to 680, 683 to 689, 691,
695, 697, 694, 699, 700, 705, 792, 793,
796, 797, 205/1
85 Ardhanagriy 219/1/2, 388/1/2, 394/2, 403/1/4, Kichcha
Region 403/2, 444/3, 388/1/1, 387, 219/1/1,
(1) (2) (3) (4) (5)

Shimla 403/6, 402/2
Pistaur
86 Kotha Dehant 205, 206A, 208A, 210A, 172, 174, Kichcha
206, 207A, 208B, 209, 210B, 212,
195 Mi, 200, 201
87 Maharaj Dehant 243/2 Kichcha
88 Kodliya 106 Kichcha
89 Rampura Dehant 48, 49/3, 49/2, 54/2/1, 54/3/2, 2, Kichcha
6/2/2, 7/1, 184, 7/2, 7/3/1, 7/4, 12/1/2,
13/2, 37/2, 39Mi, 39/2/2, 41/1, 40/2, 40/
5, 43/1/1, 60/4, 60/2/1/4, 397/2, 398/1,
611Mi, 610Mi, 559, 501, 504/2, 505, 445,
457, 494/1, 488, 487/1/2, 488/2/2, 488/
3, 488/4, 494/1/1, 87/1/3, 487/4, 494/1/
2, 487/2
90 Daanpur 386, 173/1, 387B, 161B, 126, Kichcha
127
91 Rudapur 1 /1 Kichcha
92 Fazalpur 85/2/7, 85/2/4, 85/2/11, 85/2/6, Kichcha
82/7, 85/2/2/2,
Mahrola 85/2/9, 85/2/10
93 Matkota 85/2/15, 85/2/19, 68, 69/1, 85/2/5, Kichcha
85/2/8, 85/2/20, 82/9, 83, 82/2/2,
87/922/2, 85/183/2, 85/2/18, 123/1/2,
923/2
94 Bhurarani 184/2, 184/3, 184/4, 219/2, 220/1 Kichcha
95 Shimla Pistaur 403 /1 Kichcha
96 Bhurarani Road 37 /3 Kichcha
97 Jhagadpuri 130Mi, 131, 128Mi, 235, 256 Gadarpur
98 Govindpur 60C Gadarpur
99 Sarovar Nagar 186, 187, 183 Gadarpur
100 Barakheda 834, 835, 836B, 838, 840 to 842, Gadarpur
843A, 844 to 848, 849A, 500D, 448D,
448M, 448D, 448J, 676, 2/2/1, 2/2/3, 2/
2/25, 2/1, 166/1, 166/2, 167/1, 148, 189,
185, 183, 181/291, 234/1/1Mi, 14, 181/
291Mi, 281/291Mi
101 Chandayan 33/1/2, 33/1/1, 18Mi, 103/2/1 Gadarpur
102 Buksaura 5Mi Gadarpur
103 Kulha 766Mi, 758Mi, 710Mi Gadarpur
104 Rajpur 9Mi Gadarpur
105 Gadarpur 89Mi, 86Mi, 111/1/2 Gadarpur
106 Lambakehda 322/1 Gadarpur
107 Girivarnagar 19/1 Gadarpur
(D) Extension of existing estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Badripur 62/2, 63/3 Bazpur
2. Jagannathpur 132, 133, 135 to 137, 140, 141, Bazpur
162, 163, 182, 188, 189
3. Pipliya 302/1, 30M, 303c, 318 Bazpur
4. Rudrapur 135, 132 /1, 133, 131 Kichcha
5. Kishanpur 565, 566 Kichcha
(12) DISTRICT-TEHRI GARHWAL
Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Dhalwala 1/19, 1, 2/6, 2, 6/1/2, 2/5, 1/7m, Narender
1/21, 1/135, 2/4, 1, 1/130, 1/131,2/49 Nagar
2. Laxmoli 1289 to 1408 (15 khet) Devprayag

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Nakot 2338 to 4545 Tehri
(Block
Chamba)
2. Kamand 23 to 34, 37 to 44, 85 Tehri
(Block
Thauldhar),
3. Kandi 709 to 1063 Tehri
(Block
Thauldhar),
4. Kothiyara 2684 to 2778 Ghansali
Silyara 127 to 218
(1) (2) (3) (4) (5)

5. Bhaweent 1242 Devprayag
(Full)
Gajeli/ 974, 1041, 1071 to 1076
Chandrabani
Maletha 4041 to 4076
Badkot 2451
Laxmoli 1286
6. Navakot 687 Middle Jakhnidhar
7. Gwad 1633 to 1860 Pratap nagar
8. Muglodi 3652 to 3966 Dhanolti
(C) Industrial activity in Non Industrial Estate

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Sarot 32 Tehri
(Block
Thauldha)
Plas (Block
Chamba)
(13) DISTRICT-UTTRAKASHI

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Ganeshpur 966, 976 to 979, 992, 994 to 1000 Bhatwadi
(Gavana)
2. Saini, Kurad 4336, 4337, 4342 to 4346, Dunda
3. Purola 1627 to 1629, 1643 to 1650 Purola
4. Kharsadi 26/2142, 26/2115, 2116, 2117, Purola
2127 to 2145, 41/2118 to 41/2120,
2123 to 2126
(B) Proposed Industrial Region/ Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Siror 2258 to 2268, 2270 to 2280, 2283 Bhatwadi
to 2299
2. Heena 1475, 1478, 1481, 1485 to 1492, Bhatwadi
1494 to 1501, 1490/1/4, 2293/1/2
3. Sainj 2281 to 2313, 2316, 2317, 2319 to Bhatwadi
2383, 2385 to 2446, 2448 to 2463
4. Malla 275, 288 Bhatwadi
5. Lata 1008/2 Bhatwadi
6. Raithal 6679 to 6681, 6707 to 6709, 6852 Bhatwadi
to 6858, 6871 to 6880, 6930
7. Bandroni 2316 to 2317, 2332 to 2383, 3222 to Bhatwadi
8. Malti-Sanj Tok 3237, 3261 to 3268, 3280 to 3299,
3302 to 3312, 3314 to 3319, 3324 to
3330, 3332 to 3336, 3338 to 3344,
3361 to 3367
9. Matli 1240 to 1244, 1246 to 1255, 1257 to Dunda
1284, 1286 to 1287, 1289 to 1307, 1309
to 1321, 1323 to 1325, 1327 to 1335,
1337 to 1339, 1341 to 1347, 1349 to
1355, 1357 to 1360, 1362 to 1374, 1405
to 1414, 1418, 1884, 136/2690, 1485,
1486, 1488 to 1492, 1502 to 1504, 1506
to 1514, 1516, 1517
10. Singoti 383 to 387, 454 to 457, 459 to 461, Dunda
463, 474 to 482
11. Dunda 4176, 4178 to 4190, 4204 to 4222, Dunda
4319 to 4322
12 Genvla 11(8), 13, 57, 95 Dunda
13 Badethi 1761 to 1783, 1785 to 1851, 1862 Dunda
to 1872, 2117 to 2141, 2144 to 2150,
2159, 2163, 2164, 725, 726, 792, 794 to
797, 807 to 827, 853 to 855, 857, 861 to
865, 880 to 883, 775 to 789, 1065, 1097
to 1106
14. Pujyargaun 2455 to 2470, 2472 to 2478, Dunda
2480 to 2483,
2485, 2488 to 2491
15. Dharasu 312, 316, 317, 319, 320, Dunda
(1) (2) (3) (4) (5)

334 to 336, 339 to 362, 363, 368, 370
to 382, 384 to 391, 393 to 395, 397,
398, 400, 402, 403
16. Dhanpur 571 to 588 Dunda
17. Chinyali 4618, 4681 to 4689, 4730 to 4747, Dunda
4751, 4834 to 4840
18. Badkot 591, 592, 617, 7412, 7420 to 7423, Bdakot
7427 to 7429, 7432 (Rajgadi)
19. Than 2898, 2908, 2919, 5143 Bdakot
(Rajgadi)
20. Mugra 12, 149, 150 Bdakot
(Rajgadi)
21. Nandgaun 1340, 1342, 1344 to 1355, 1357, Bdakot
1358, 1362, 1366, 1367, 1369 to (Rajgadi)
1375
22. Dakhyatgaun 410 to 416, 418 to 421, 423, 424, Bdakot
426, 428 to 431, 451, 453 to 455 (Rajgadi)
23. Krishna 571 to 573, 579 Bdakot
Sherukhet
(Rajgadi)
24. Sunara 2341 to 2345, 2408 to 2412, 2416 Bdakot
to 2418, 2468 to 2471, 2488 to 2493 (Rajgadi)
25. Manjiyali 4031 to 4035, 4063 to 4071 Bdakot
(Rajgadi)
26. Billa 879 to 895, 897 to 913, 918 to Bdakot
921, 925 to 946 (Rajgadi)
27. Kandi 65, 70, 71 Bdakot
(Rajgadi)
28. Devhung 987, 988, 990 to 992, 994, Purola
29. Karda 1639 to 1641, 1648, 1702, 1703 Purola
30. Kandiyal Gaun 10254 to 10265, 10267, 10270 Purola
31. Gundiyat gaun 961 to 965, 1149, 1153 to 1155, 1162 Purola
32. Vinhgadhera 1047, 1048, 1050 to 1052, 1075 to Purola
1083
33. Kandiyal gaun 9340 to 9345 Purola
34. Khaladi 1093 to 1096 Purola
___________________________________________________________________________________
(C) Expansion of the Industrial Estates

Region Industrial
Estate/Areas
(1) (2) (3) (4) (5)
1. Saini Kurad 4365, 4366 Dunda
2. STATE OF HIMACHAL PRADESH
(1) DISTRICT-BILASPUR
S. Name of Identified Hudbust Nos. {Khasra Nos. including Name of

No. the Locations min/bata (shikmi) Nos.} Tehsil/
Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Kanungo Sadar 108(1 to 1204), 109 (1 to 74), 110 Bilaspur
Circle- IA (1 to 42), 111 (1 to 227), 126 (1 to
Sadar Bilaspur 1703), 128(1 to 175), 129 (1 to 332),
130(1 to 579),131(1 to 646), 132(1 to
310), 133(1 to 65),134(1 to 89), 135(1
to 101), 136(1 to 177), 137(1 to 176),
138(1 to 72), 139(1 to 180), 140(1 to
46), 141(1 to 608), 142(1 to 166), 143(1
to 63), 144(1 to 19), 145(1 to 37), 146(1
to 719), 147(1 to 192), 148( 1 to 402),
148/1(1 to 48), 149(1 to 416), 150(1 to
205), 151(1 to 58), 152( 1 to 259), 153(1
to 49), 153/1(1 to 430), 153- A( 1 to
261), 154( 1 to 442), 155 (1 to 497),
156(1 to 292), 157(1 to 110), 158(1 to
171), 159(1 to 336), 160(1 to 72), 161 (
1 to 154), 162(1 to 68), 163(1 to 18),
164( 1 to 148), 165(1 to 180), 166( 1 to
58), 167(1 to 15), 168(1 to 45), 169(1 to
30), 170 ( 1 to 279), 171( 1 to 44), 172(1
to 311), 173(1 to 365), 174(1 to 92), 175(
1 to 288), 176(1 to 231), 177(1 to 78),
178(1 to 591), 179(1 to 343), 179/1(1 to
493), 179/1/1(1 to 121), 180(1 to 298),
181(1 to 85), 182( 1 to 93), 183( 1 to
430), 184( 1 to 804), 185( 1 to 273),
(1) (2) (3) (4) (5)

186( 1 to 116), 187(1 to 228), 188 ( 1 to
119, 189(1 to 177), 190(1 to 376), 191(1
to 227), 192(1 to 1027), 193( 1 to 487),
194(1 to 147), 195(1 to 215), 196(1 to
160), 197/1( 1 to 605), 198/1( 1 to 2087),
199/1(1 to 802), 200(1 to 215), 200/1(1
to 215), 201(1 to 221), 202/1 & 203/1(1
to 475), 202/2(1 to 316), 204(1 to 75),
205/1(1 to 1973), 207/1(1 to 1802), 208(
1), 209/1 & 210/1( 1 to 1963), 209/2( 1
to 1436), 209/3 ( 1 to 432), 210/2(1 to
241), 210/3 ( 1 to 8), 211/1(1 to 219),
212( 1 to 59), 213(1 to 185), 214(1 to
174), 215(1 to 134), 216(1 to 119), 217(
1 to 422), 218 ( 1 to 251), 219(1 to 70),
220( 1 to 46), 221( 1 to 444), 222(1 to
154), 223(1 to 383), 224(1 to 261), 225
( 1 to 68), 226( 1 to 81), 227(1 to 166),
228(1 to 186), 229( 1 to 213), 230(1 to
184), 231( 1 to 87), 232 ( 1 to 198),
233(1 to 227), 234 ( 1 to 377), 235( 1 to
574), 236 ( 1 to 271), 237(1 to 43),
238(1 to 167), 239(1 to 155), 240 ( 1 to
194), 241( 1 to 203), 242( 1 to 312),
243(1 to 402), 244(1 to 332), 245 ( 1 to
303), 246 ( 1 to 371), 247( 1 to 441),
248( 1 to 340), 249(1 to 255), 250(1 to
449), 251(1 to 202), 252(1 to 526), 252/
1( 1), 253( 1 to 178), 254(1 to 245),
255(1 to 195), 256(1 to 179), 257( 1 to
58), 258(1 to 66), 259(1 to 53), 260(1 to
155), 261(1 to 98), 262( 1 to 69), 263(1
to 297), 264(1 to 124), 264/1(1 & 2),
265(1 to 301), 266(1 to 276), 267(1 to
151), 268(1 to 233), 269(1 to 131),
270(1 to 176), 271( 1 to 89), 272(1 to
20), 273(1 to 130), 274(1 to 208), 275(1
to 98), 276(1 to 33), 277(1 to 81), 278(1
to 298), 279(1 to 94)
2. Ghumarwin Ghumarwin 194(1 to 396), 195(1 to 412), 229 Ghumarwin

(1 to 847), 230(1 to 527), 231(1 to 144),
232(1 to 434), 233(1 to 373), 234(1 to
1472), 235 (1 to 313), 236(1 to 1450),
(1) (2) (3) (4) (5)

237(1 to 146), 238(1 to 213), 239(1 to
59), 240 ( 1 to 167), 241(1 to 244), 242(1
to 328), 243(1 to 246), 244(1 to 206),
245( 1 to 250), 246(1 to 72), 247(1 to
370), 248(1 to 123), 249(1 to 345), 250(
1 to 265), 251(1 to 302), 383(1 to 434),
384(1 to 380), 385(1 to 510), 386(1 to
193), 387( 1 to 33), 388(1 to 286), 389(
1 to 391), 290( 1 to 112), 391(1 to 84),
392 ( 1 to 293), 392/1(1), 393(1 to 93),
394( 1 to 127), 395(1 to 55), 396 ( 1 to
94), 397(1 to 63), 398(1 to 116), 399(1
to 65), 400(1 to 190), 401(1 to 90), 402(1
to 84), 403(1 to 181), 404(1 to 37), 405(1
to 1135), 405/1(1), 405/2(1 &2), 406(1
to 338), 407(1 to 202), 408(1 to 93),
409(1 to 21), 410( 1 to 501), 411(1 to
167), 412(1 to 102), 413(1 to 198), 414(1
to 338), 415( 1 to 408), 416(1 to 268),
417(1 to 274), 418(1 to 59), 419(1 to
157), 420(1 to 153), 421(1 to 112), 422(1
to 124), 423(1 to 108), 424(1 to 979),
425(1 to 322), 425/1(1 to 28), 426(1 to
50), 427(1 to 15), 428(1 to 650), 429(1
to 252), 430( 1 to 169), 431(1 to 112),
432(1 to 192), 433(1 to 344), 434(1 to
42), 435(1 to 346), 436( 1 to 521), 437(1
to 107), 438(1 to 169), 439( 1 to 72),
440(1 to 306), 441(1 to 670), 442(1 to
120), 443(1 to 226), 444(1 to 460), 444/
1(1), 445( 1 to 180), 446( 1 to 74), 447(1
to 282), 448(1 to 116), 449( 1 to 365),
450( 1 to 273), 451( 1 to 91), 452(1 to
136), 453(1 to 180), 454(1 to 198), 455(1
to 117), 456(1 to 997), 457(1 to 1326),
457/1(1 to 5), 458(1 to 208), 459( 1 to
388), 460(1 to 344), 461( 1 to 146),
462(1 to 182), 463(1 to 172), 464(1 to
243), 465(1 to 177), 466(1 to 67), 467(1
to 264), 468(1 to 163), 469(1 to 403),
470(1 to 305), 471(1 to 420), 472(1 to
355)
3. Ghumarwin Kuthera 351 (1 to 550), 352 (1 to 143), Ghumarwin

(1) (2) (3) (4) (5)

353(1 to 232), 354(1 to 119), 355(1 to
72), 356(1 to 59), 357(1 to 328), 358(1
to 148), 359(1 to 96), 360(1 to 443),
361(1 to 57), 362(1 to 92), 363(1 to 401),
364(1 to 558), 365(1 to 137), 366(1 to
141), 367(1 to 184), 368(1 to 113), 369(1
to 79), 370(1 to 102), 371(1 to 247),
372(1 to 149), 373(1 to 56), 374(1 to
79), 375(1 to 85), 376(1 to 165), 377(1
to 170), 378(1 to 269), 379(1 to 152),
380(1 to 282), 381( 1 to 232), 382(1 to
570), 473(1 to 853), 473/1(1 to 123),
474(1 to 91), 475(1 to 1473), 475/1(1 to
29), 475/1/2(1 to 44), 475/1/3(1 to 11),
475/1/4(1 to 9), 475/1/5(1 to 10), 475/6(
1 to 4), 476(1 to 139), 477(1 to 129),
478(1 to 546), 479(1 to 663), 480(1 to
769), 481(1 to 294), 481/1(1&2), 482(1
to 246), 483(1 to 314), 484(1 to 341),
485(1 to 296), 486( 1 to 83), 487(1 to
330), 488(1 to 669), 488/1(1 to 6), 489(1
to 562), 490(1 to 358), 491(1 to 167),
492(1 to 127), 493(1 to 867), 493/1(1),
494(1 to 356), 495(1 to 248), 496(1 to
137), 497(1 to 208), 498(1 to 328), 499(1
to 81), 500(1 to 777), 501(1 to 33), 502(1
to 1070), 503(1 to 856), 503/1(1 to 3),
504( 1 to 369), 505(1 to 148), 506(1 to
208), 507(1 to 96), 508( 1 to 184), 509(1
to 101), 510(1 to 502), 511(1 to 161),
512(1 to 107), 513(1 to 42), 514( 1 to
208), 514/1( 1 to 5), 515( 1 to 732), 516(
1 to 668), 517(1 to 198), 518(1 to 248),
519(1 to 87), 520(1 to 63), 521(1 to 95),
522(1 to 175), 523(1 to 362), 524(1 to
92), 525(1 to 176), 526(1 to 221), 527(1
to 105), 528(1 to 546), 529(1 to 205),
530(1 to 405), 531(1 to 489), 532(1 to
126), 533(1 to 79), 534(1 to 183), 535(1
to 806), 536(1 to 256), 537(1 to 144),
538(1 to 162), 539(1 to 628)
4 Balseena Balseena 1(1 to 215), 3(1 to 94), 4(1 to 847), Jhanduta

4/1{Jaishreedevi (1 to 539), Damhera(1
(1) (2) (3) (4) (5)

to 649)}, 5(1 to 882), 5/A(1 to 436), 5/
v(1 to 3), 6(1 to 2196), 7(1 to 1272), 7/
1(1 to 4), 8(1 to 164), 9(1 to 1850), 10 (
1 to 154), 11(1 to 527), 12( 1 to 479),
12/1(1 to 3), 13(1 to 444), 14(1 to 417),
15(1 to 157), 16 ( 1 to 543), 16/1( 1 to
371), 17(1 to 158), 18(1 to 282), 19(1 to
146), 20(1 to 690), 21(1 to 195), 21/1(
1, 2), 22(1 to 482), 23(1 to 1093), 24(1
to 62), 25( 1 to 61), 26( 1 to 66), 27(1 to
159), 29(1 to 309), 29/1{Dhangu
Boungri(1 to 11), Anti Boungri(1, 2)},
29/2&30/1( 1 to 88), 30/2(1 to 298), 31(
1 to 195), 32&33/1( 1 to 454), 33(1 to
298), 99(1 to 57), 100( 1 to 292), 100/
1(1 to 19), 101(1 to 93), 102( 1 to 570),
103(1 to 166), 104 ( 1 to 311), 105(1 to
11), 106(1 to 154), 106/1(1), 107(1 to
374), 107/1(1, 2), 108(1 to 545), 108/
1(1, 2), 111(1 to 217), 111/1( 1), 115(1
to 319), 116( 1 to 127), 117(1 to 168),
118(1 to 265), 120(1 to 358), 121(1 to
1113), 122(1 to 207), 123(1 to 496),
124(1 to 428), 191(1 to 1437), 192(1 to
459), 196( 1 to 326), 196/1(1), 197( 1 to
237), 198( 1 to 488), 198/1( 1 to 101),
199(1 to 1151), 199/1(1 to 8), 200(1 to
338), 201( 1 to 143), 202(1 to 209), 202/
1(1), 203( 1 to 128), 204(1 to 276), 205(1
to 270), 206( 1 to 288), 207(1 to 1829),
208(1 to 142), 209(1 to 349), 210(1 to
52), 211(1 to 158), 212(1 to 1287), 213(1
to 167), 214( 1 to 159), 215(1 to 197),
216(1 to 446), 217( 1 to 781), 218(1 to
537), 219(1 to 145), 220( 1 to 130),
221(1 to 251), 222( 1 to 134), 223(1 to
249), 224(1 to 414), 225(1 to 256), 226(
1 to 224), 227(1 to 365), 228(1 to 418)
5 Bahadarpur Bahadarpur 1(1 to 3), 2(1 to 174), 3(1 to 248), Sadar

4(1 to 387), 5(1 to 47), 6(1 to 246), 7(1
to 261), 8(1 to 361), 9(1 to 197), 10(1 to
242), 11(1 to 625), 12(1 to 172), 13(1 to
237), 14(1 to 391), 15(1 to 338), 16(1 to
(1) (2) (3) (4) (5)

112), 17(1 to 473), 18(1 to 350), 19(1 to
99), 20(1 to 292), 21(1 to 88), 22(1 to
61), 23(1 to 770), 24(1 to 286), 25(1 to
254), 26(1 to 506), 27(1 to 1359), 28(1
to 264), 29(1 to 208), 30( 1 to 640), 31(1
to 301), 32(1 to 1138), 32/1( 1, 2), 33( 1
to 378), 34(1 to 131), 35( 1 to 876), 36(1
to 175), 37( 1 to 241), 38( 1 to 375), 39(
1 to 358), 40( 1 to 81), 41( 1 to 170), 42(
1 to 94), 43(1 to 53), 44( 1 to 99), 45( 1
to 212), 46( 1 to 105), 47( 1 to 28),
48(1 to 333), 49( 1 to 112), 50(1 to 211),
51( 1 to 504), 52( 1 to 44), 53(1 to 239),
54( 1 to 42), 55( 1 to 144), 56( 1 to 266),
57(1 to 72), 58( 1 to 482), 59( 1 to 510),
60( 1 to 52), 61( 1 to 166), 62(1 to
190), 63( 1 to 256), 64(1 to 394), 65(1
to 306), 66(1 to 306), 67( 1 to 105), 68(
1 to 195), 69(1 to 167), 70(1 to 448),
71( 1 to 135), 72( 1 to 618), 73(1 to 170),
74(1 to 504), 75( 1 to 295), 76(1 to 232),
77 ( 1 to 147), 78( 1 to 235), 79( 1 to
243), 80( 1 to 438), 81( 1 to 469), 82( 1
to 788), 83( 1 to 289), 84 ( 1 to 165), 85(
1 to 207), 86( 1 to 282), 87(1 to 437),
88(1 to 685), 89(1 to 264), 90( 1 to 145),
91(1 to 287), 92( 1 to 280), 93( 1 to 408),
94( 1 to 70), 95 (1 to 258), 96( 1 to 347),
97(1 to 584), 98( 1 to 374), 99(1 to 618),
99/1( 1 to 59), 100(1 to 176), 101( 1
to 107), 102( 1 to 108), 103 ( 1 to 58),
104( 1 to 114), 105( 1 to 599), 106( 1 to
165), 107(1 to 773), 112 ( 1 to 2220),
112/1( 1 to 3), 113(1 to 519), 114(1 to
94), 115( 1 to 135), 115/1(1 to 103), 116(
1 to 276), 116/1(1 to 92), 117( 1 to
130), 118(1 to 154), 119( 1 to 419), 120(1
to 415), 121(1 to 316), 122(1 to 71),
123(1 to 256), 124(1 to 189), 125(1 to
155), 127(1 to 138)
6 Kot- Golthai IID 369( 1 to 233), 370(1 to 42), Shri Naina-

Kahloor I.A. Behal 371(1 to 362), 372 ( 1 to 159), Devi
373 ( 1 to 69), 374(1 to 615)
334( 1 to 293), 335(1 to 1946)
(1) (2) (3) (4) (5)
7 Jhandutta IA Geharwin 182/1(1 to 3), 182(1 to 416), Geharwin

183( 1 to 197), 184(1 to 903), 185(1 to
49), 186(1 to 58), 187(1 to 131), 188(1 to
411), 189(1 to 157), 190(1 to 404), 193(1 to
175).
(2) DISTRICT-CHAMBA

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Salooni Salooni 75(1 to 582), 76(1 to 1576), Salooni
77(1 to 664), 78(1 to 323), 79(1 to 1497),
80(1 to 666), 83(1 to 1438), 84(1 to 783),
85(1 to 690), 86(1 to 1103), 87(1 to 803),
88(1 to 936), 89(1 to 1), 99(1 to 1077),
183(1 to 352), 184(1 to 746), 208(1 to
660), 209(1 to 535), 210(1 to 450), 211(1
to 767), 212(1 to 243), 213(1 to 751),
214(1 to 304), 215(1 to 459), 216(1 to
743), 217(1 to 167), 218(1 to 5), 219(1
to 302), 220(1 to 764), 221(1 to 780),
222(1 to 1104), 223(1 to 1097), 224(1 to
1022), 225(1 to 875), 226(1 to 767),
227(1 to 334), 228(1 to 1262), 229(1 to
588), 230(1 to 757), 231(1 to 543), 232(1
to 539), 233(1 to 302), 234(1 to 981),
235(1 to 792), 236(1 to 737), 237(1 to
679), 238(1 to 1), 256(1 to 376), 257(1
to 557), 258(1 to 330), 259(1 to 323),
260(1 to 452), 261(1 to 494), 269(1 to
395)
2 Chowari Chowari 180(1 to 5), 181(1 to 266), Bhatiyat
182(1 to 869), 183(1 to 571), 184(1 to
440), 185(1 to 490), 186(1 to 579), 187(1
to 1046), 188(1 to 2071), 189(1 to 1432),
190(1 to 1806), 191(1 to 648), 192(1 to
568), 193(1 to 882), 194(1 to 532), 195(1
to 114), 196(1 to 511), 197(1 to 388),
198(1 to 152), 199(1 to 413), 200(1 to
(1) (2) (3) (4) (5)

553), 201(1 to 1299), 202(1 to 15), 203(1
to 393), 204(1 to 1076), 205(1 to 747),
206(1 to 472), 207(1 to 1), 208(1 to 811),
209(1 to 718), 210(1 to 1073), 211(1 to
959), 212(1 to 1005), 213(1 to 1232),
214(1 to 802), 215(1 to 1100), 216(1 to
562), 217(1 to 657), 218(1 to 435), 219(1
to 699), 220 {Chowari Jarei(1 to 3038),
Kasba Chowari(1 to 414)}, 221(1 to
1045), 222(1 to 578), 223(1 to 428),
224(1 to 610), 225(1 to 1069), 226(1 to
460), 227(1 to 933), 228(1 to 573), 229(1
to 200), 230(1 to 302), 231(1 to 1307),
232(1 to 439), 239(1 to 1359), 240( -
1414), 241(1 to 642), 242(1 to 998),
243(1 to 907), 244(1 to 1348), 245
{Raipur Jarei(1 to 999), Kasba Raipur(1
to 215)}, 246(1 to 1), 247(1 to 631),
248(1 to 1138), 249(1 to 537), 250(1 to
537), 251(1 to 1099), 252(1 to 651),
253(1 to 20), 254(1 to 651), 255(1 to
491), 256(1 to 406), 257(1 to 468), 258(1
to 1299)
3. Sihunta Sihunta 286(1 to 176), 287(1 to 99), Tehsil -
288(1 to 628), 289(1), 293(1 to Sihunta
1208), 294(1 to 1341), 295
(1 to 815), 296(1 to 138),
297(1 to 1435),
IA Hatli 298(1 to 613), 299(1 to 1133),300
{Sihunta Jarei(1 to 1340), Kasba
Sihunta(1 to 456)}, 310(1 to 225), 311(1
to 1439), 312(1 to 571), 313(1), 314(1
to 704), 315(1 to 713), 316
IA Garnota (1 to 1282), 317(1 to 256), 318(1 to 461),
319(1, 2), 320(1 to 1283), 321(1 to
1359), 322(1 to 287), 323(1), 324(1 to
371), 325(1 to 573), 326(1 to 1), 327
{Drammanala (1 to 58), Kasba
Dhulara(1 to 287)}, 328(1 to 7), 329(1
to 289), 330(1 to 545), 331(1 to 295),
332(1 to 519), 333(1 to 287), 334(1),
335(1 to 255), 336(1 to 691), 337(1 to
252), 338(1 to 1201), 339(1 to 893),
340(1 to 417), 341(1 to 448), 342(1 to
1700), 343(1 to 8), 344(1 to 557), 345(1
to 1464)
(1) (2) (3) (4) (5)

4. Banikhet Banikhet 1(1 to 203), 2(1 to 384), 3(1 to 397), Dalhousie
4(1 to 74), 5(1 to 2144), 6(1 to 1263),
7(1 to 298), 8(1 to 1097), 9(1 to 428),
10(1 to 385), 11(1 to 636), 12(1 to 183),
13(1 to 730), 14(1 to 556), 15(1 to 314),
16(1 to 195), 17(1 to 553), 18(1 to 583),
19(1 to 634), 20(1 to 232), 21(1 to 582),
22(1 to 491), 23(1 to 424), 24(1 to 182),
25(1 to 449), 26(1 to 371), 27(1 to 319),
28(1 to 538), 29(1 to 323), 30(1 to 17),
31(1 to 723), 32(1 to 521), 33(1 to 241),
34(1 to 534), 35(1 to 702), 36(1 to 353),
37(1 to 1154), 38(1 to 107), 39(1 to 328),
40(1 to 358), 41(1 to 69), 42(1 to 314),
43(1 to 343), 44(1 to 502), 45(1 to 488),
46(1 to 555), 47(1 to 836), 48(1 to 225),
49(1 to 737), 50(1 to 868), 51(1), 52(1
to 184), 53(1 to 156), 54(1 to 413), 55(1
to 213), 56(1 to 420), 57(1 to 539), 58(1
to 1034), 59(1 to 25), 60(1 to 1203), 61,
(1 to 1467), 62(1 to 363), 63(1 to 1197),
64(1 to 230), 65(1 to 561), 66(1 to 261),
67(1 to 679), 68(1 to 1308), 69(1 to
161), 70(1 to 525), 71(1 to 519), 72(1 to
380), 73(1 to 121), 74(1 to 5), 75(1 to
132), 76(1 to 248), 77(1 to 917), 78(1 to
262), 79(1 to 169), 80(1 to 621), 81 {Ser
Devi Dehra (1 to 1326), Kasba Devi
Dehra(1 to 88)}, 82 {Bathari Jarei(1 to
436), Kasba Bathri(1 to 168)}, 83(1 to
400), 84(1 to 1409), 85(1 to 3), 86(1 to
758), 87(1 to 867), 88(1 to 69), 89(1 to
154), 90(1 to 35), 91(1 to 369), 92(1 to
343), 93(1 to 760), 94(1 to 837), 95(1 to
78), 96(1 to 346), 97(1 to 458), 98
{Bhanikhet Jarei(1 to 1003), Kasba
Bhanikhet(1 to 265)}, 99(1 to 121),
100(1 to 278), 101(1 to 413), 102(1 to
574), 103(1 to 588), 104(1 to 1224),
105(1 to 641), 106(1 to 623), 107(1 to
1674), 108(1 to 554), 109(1 to 963),
110(1 to 1542), 111(1 to 432), 112(1 to
572), 113(1 to 330), 114(1 to 1085),
115(1 to 221), 116(1 to 572), 117(1 to
316), 118(1 to 719), 119(1 to 558), 123(1
(1) (2) (3) (4) (5)

to 830), 124(1 to 36), 125(1 to 1153),
126(1 to 1408), 346/1(1 to 746), 346/
2(1 to 1378), 346/3(1 to 1822), 346/4(1
to 2318)
5 Panjala Panjala 63(1 to 1097), 64(1 to 940), Chamba
65(1 to 1584), 66(1, 2), 67(1), 68(1 to
3), 69(1 to 1917), 70(1 to 1155), 71(1,
2), 72(1 to 521), 73(1, 2), 74(1), 75(1 to
3), 76(1), 77(1 to 7), 78(1 to 934), 79(1
to 1110), 80(1 to 944), 81(1 to 917), 82(1
to 8), 155(1 to 1597), 156(1 to 713),
157(1 to 1217), 158(1 to 1188), 159
{Rakh Jarei(1 to 643), Rakh Kasba(1
to 144)}, 160 (1 to 748), 161(1 to 991),
162(1 to 535), 163(1 to 7), 164(1 to 729),
165(1 to 597), 166(1 to 799), 167(1 to
987), 168(1 to 18), 169(1 to 366), 170(1
to 970), 171(1 to 1237), 172(1 to 1202),
173(1 to 720), 174(1 to 1362), 175(1 to
1673), 176 {Chamba- I(1 to 5450),
Chamba- II(1 to 4285)}, 177(1 to 618),
178(1 to 968), 179(1 to 1144), 180(1 to
5), 181(1 to 637), 182(1 to 707), 188(1
to 92)
6 Saach IA Sultanpur 14(1 to 1158), 18(1 to 1302), Chamba
I.A. Parel 31(1 to 1306), 49(1 to 1573),
506(1 to 1687)
7 Shivnagri IA Shivnagari 186(2450, 2453/2576) Bharmour

(Holi),
(3) DISTRICT-HAMIRPUR

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Hamirpur Hamirpur 46/5(1 to 447), 46/8(1 to 173), Hamirpur
46/9(1 to 109), 46/29(1 to 380),
47 {Gandhinagar(1to 1959),
IA Pratapnagar(1 to 1075),
Hamirpur(1 to 1587),
Hamirpur Gaura(1 to 2533),
(1) (2) (3) (4) (5)

Shivnagar(1 to 2999)},
47/1(1 to 441), 47/2(1 to 1110), 47/5(1
to 564), 47/6(1 to 585), 47/7(1 to 537),
47/9(1 to 591), 47/11(1 to 1534), 47/12(1
to 558), 47/13(1 to 1071), 47/14(1 to
273), 47/15(1 to 608), 47/18(1 to 166),
47/19(1 to 190), 47/22(1 to 785), 47/25(1
to 314), 47/27(1 to 156), 47/28(1 to
1073), 47/32(1 to 385), 47/33(1 to 128),
47/34(1 to 1346), 47/36(1 to 167), 47/
37(1 to 220), 47/38(1 to 2595), 47/39(1
to 271), 47/40(1 to 227), 47/44(1 to 990)
2 Nadaun Nadaun 17( 1 to 5), 17/33(1 to 1234), Nadaun
17/35( 1 to 877), 17/39(1 to 718), 17/
40( 1 to 1077), 17/42 ( 1 to 1632), 17/
46( 1 to 1601), 17/48( 1 to 812), 18
{Amblehar( 1 to
I.A Nadaun 80), Kuthar(1)}, 18/1(1 to 698), 18/2(1
to 550), 18/3(1 to 838), 18/4( 1 to 577),
18/5(1 to 132), 18/6(1 to 540), 18/7(1 to
1799), 18/11(1 to 1644), 18/12(1 to 843),
18/13(1 to 859), 18/14(1 to 627), 18/15(1
to 221), 18/16(1 to 243), 18/17(1 to 284),
18/18(1 to 613), 18/19(1 to 1050), 18/
20( 1 to 520), 18/21(1 to 309), 18/22(1
to 554), 18/23(1 to 1162), 18/24(1 to
655), 18/25(1 to 1021), 18/26( 1 to 939),
18/27(1 to 2215), 18/28(1 to 740), 18/
29(1 to 989), 18/30( 1 to 154), 18/31(1
to 1049), 18/32(1 to 232), (18/33( 1 to
987), 19 {Tillu- I(1 to 189), Tillu- II(1 to
36), DPF Tillu( 1 to 31), Galol( 1 to 5),
Karaur( 1 to 7)}, 19/1( 1 to 432), 19/
2(1 to 363), 19/3(1 to 305), 19/4( 1 to
583), 19/5( 1 to 554), 19/6( 1 to 400),
19/7(1 to 606), 19/8( 1 to 371), 19/9(1
to 1491), 19/10( 1 to 964), 19/11( 1 to
219), 19/12( 1 to 83), 19/13(1 to 328),
19/14( 1 to 1169), 19/15( 1 to 753), 19/
16(1 to 417), 19/17(1 to 342), 19/18(1
to 238), 19/19( 1 to 278), 19/22( 1 to
1597), 19/23( 1 to 616), 19/24(1 to 495),
19/25(1 to 245), 19/26(1 to 237), 19/27(
1 to 67), 19/28( 1 to 711), 19/29( 1 to
301), 19/30(1 to 382), 19/31( 1 to 130),
(1) (2) (3) (4) (5)

19/32(1 to 574), 19/33(1 to 346), 19/
34( 1 to 374), 19/35( 1 to 886), 19/36( 1
to 486), 19/37( 1 to 411), 19/38(1 to
2008), 19/39(1 to 805), 19/40( 1 to 557),
19/41(1 to 433), 19/42(1 to 1336), 19/
43(1 to 504), 19/44(1 to 756), 19/45( 1
to 660), 19/46( 1 to 662), 20/1(1 to 260),
20/2(1 to 99), 20/3(1 to 138), 20/4(1 to
305), 20/5(1 to 151), 20/6(1 to 286), 20/
7(1 to 80), 20/8( 1 to 189), 20/9(1 to
248), 20/11(1 to 88), 20/12(1 to 113),
20/13(1 to 372), 20/14(1 to 221), 20/15(1
to 490), 20/16(1 to 349), 20/17(1 to 250),
20/19(1 to 582), 20/20(1 to 266), 20/22(1
to 206), 20/23(1 to 313), 20/25(1 to 509),
20/26(1 to 956), 20/27(1 to 290), 20/28(1
to 243), 20/29(1 to 59), 20/30(1 to 1960),
20/31( 1 to 401)
3 Bijri Bijri 34/1(1 to 65), 34/2(1 to 336), Bijri
34/3( 1 to 134), 34/4(1 to 527), 34/5(1
to 206), 34/6( 1 to 266), 34/7( 1 to 523),
34/8(1 to 2277), 34/9(1 to 414), 34/10(
1 to 248), 34/11(1 to 670), 34/12( 1 to
197), 34/13(1 to 545), 34/14(1 to 163),
34/15(1 to 635), 34/16(1 to 2378), 34/
17(1 to 997), 34/18 (1 to 598), 34/19( 1
to 626), 34/20( 1 to 382), 34/21(1 to
973), 34/22(1 to 1202), 34/23( 1 to 749),
34/24(1 to 608), 34/25( 1 to 1536), 34/
26(1 to 697), 34/27( 1 to 275), 34/28(1
to 245), 34/29(1 to 476), 34/30(1 to
1632), 34/31 (1 to 831), 34/32(1 to 94),
34/33(1 to 372), 34/34(1 to 701), 34/35(1
to 199), 34/36(1 to 1375), 34/37(1 to
131), 34/38(1 to 1324), 34/39(1 to 1302),
34/40(1 to 401), 34/41(1 to 504), 34/42(1
to 329), 34/43(1 to 1214), 34/44( 1 to
386), 34/45(1 to 774), 34/46( 1 to 380),
34/47(1 to 3590), 34/48( 1 to 639), 34/
49(1 to 966), 34/50( 1 to 367), 34/51( 1
to 295), 34/52( 1 to 1068), 34/53( 1 to
195), 34/54( 1 to 568), 34/55( 1 to 455),
34/56( 1 to 858), 34/57( 1 to 136), 34/
58( 1 to 609), 34/59( 1 to 285), 34/60( 1
to 3242), 34/61(1 to 435), 34/62( 1 to
(1) (2) (3) (4) (5)

1816), 34/63( 1 to 899), 34/64( 1 to 247),
34/65( 1 to 262), 34/66( 1 to 678), 34/
67( 1 to 219), 34/68( 1 to 429), 34/69( 1
to 151), 34/70( 1 to 251), 34/71( 1 to
609), 34/72( 1 to 469), 34/73( 1 to 331),
34/74( 1 to 972), 34/75( 1 to 766), 34/
76( 1 to 494), 34/77( 1 to 70), 34/78( 1
to 725), 34/79( 1 to 299), 34/80( 1 to
843), 34/81( 1 to 195), 34/82( 1 to 3151),
34/83( 1 to 170), 34/84( 1 to 75), 34/85(
1 to 156), 34/86( 1 to 149), 34/87( 1 to
429), 34/88( 1 to 853), 34/89( 1 to 548),
34/90( 1 to 468), 34/91( 1 to 495), 34/
92( 1 to 497), 34/93( 1 to 322), 34/94( 1
to 1171), 34/95( 1 to 343), 34/96( 1 to
407), 34/97( 1 to 271), 34/98( 1 to 685),
34/99( 1 to 306), 34/100 ( 1 to 1047),
34/101( 1 to 848), 34/102( 1 to 947), 34/
103( 1 to 1208), 34/104( 1 to 372), 34/
105( 1 to 1592), 34/106( 1 to 1137), 34/
107( 1 to 1163), 34/108(1 to 411), 34/
109(1 to 1834), 34/110( 1 to 972), 34/
111( 1 to 1009), 34/112( 1 to 1373), 34/
113( 1 to 1404)
4 Nalti Nalti 37/1(1 to 149), 37/2(1 to 207), Hamirpur
37/3(1 to 277), 37/4(1 to 1099), 37/5(1
to 134), 37/6(1 to 194), 37/7(1 to 1085),
37/8( 1 to 196), 37/9(1 to 517), 37/10(1
to 95), 37/11(1 to 393), 37/12(1 to 1456),
37/13(1 to 580), 37/14(1 to 1485), 37/
15(1 to 391), 37/16( 1 to 224), 37/17( 1
to 1066), 37/18 ( 1 to 800), 37/19( 1 to
830), 37/20( 1 to 73), 37/21( 1 to 238),
37/22(1 to 636), 37/23( 1 to 191), 37/
24( 1 to 115), 37/25( 1 to 470), 37/26( 1
to 246), 37/27( 1 to 159), 37/28( 1 to
541), 37/29(1 to 637), 37/30(1 to 669),
37/31(1 to 624), 37/32(1 to 1012), 37/
33( 1 to 1151), 37/34( 1 to 454), 37/35(
1 to 850), 37/36( 1 to 312), 37/37( 1 to
845), 38/1(1 to 377), 38/2(1 to 749), 38/
3(1 to 477), 38/4(1 to 297), 38/5( 1 to
113), 38/6( 1 to 172), 38/7( 1 to 187),
38/8( 1 to 902), 38/9( 1 to 704), 39/1( 1
to 609), 39/2( 1 to 1615), 39/3( 1 to 511),
(1) (2) (3) (4) (5)

39/4( 1 to 574), 39/5( 1 to 195), 39/6( 1
to 537), 39/7( 1 to 662), 39/8( 1 to 1050),
39/9( 1 to 430), 39/10( 1 to 213), 39/11(
1 to 466), 39/12( 1 to 274), 39/13( 1 to
697), 39/14( 1 to 274), 39/15( 1 to 311),
39/16(1 to 305), 39/17( 1 to 553), 39/
18( 1 to 1269), 39/19( 1 to 1001), 39/
20( 1 to 536), 39/21( 1 to 941), 39/22( 1
to 1144), 39/23 ( 1 to 1292), 39/24( 1 to
1921), 39/25( 1 to 1058), 47/16( 1 to
48), 47/17( 1 to 681), 47/21( 1 to 194),
47/23(1 to 97), 47/24( 1 to 480), 47/26(
1 to 151), 47/29( 1 to 1708), 47/30( 1 to
303), 47/35( 1 to 590), 47/41( 1 to 334),
47/42( 1 to 463), 47/45( 1 to 436), 49/1(
1 to 1240), 49/2( 1 to 293), 49/3( 1 to
1017), 49/4( 1 to 936), 49/5( 1 to 425),
49/6( 1 to 296), 49/7( 1 to 93), 49/8( 1
to 127), 49/9( 1 to 570), 49/10( 1 to 207),
49/11( 1 to 251), 49/12( 1 to 178), 49/
13( 1 to 433), 49/14(1 to 245), 49/15( 1
to 153), 49/16( 1 to 287), 49/17( 1 to
457), 49/18( 1 to 373), 49/19( 1 to 201),
50/5( 1 to 100), 50/13( 1 to 221)
5 Tal Tal 42/1(1 to 315), 42/2(1 to 296), Hamirpur
42/5(1 to 59), 42/6(1 to 418), 42/7( 1 to
1235), 42/8( 1 to 233), 42/9( 1 to 393),
42/10( 1 to 570), 42/11( 1 to 968), 42/
12( 1 to 375), 42/13( 1 to 738), 42/14( 1
to 981), 42/15( 1 to 1231), 42/16( 1 to
200), 42/17( 1 to 84), 42/18( 1 to 331),
42/19( 1 to 1324), 42/20( 1 to 255), 42/
21( 1 to 102), 42/22( 1 to 484), 42/25( 1
to 129), 42/26( 1 to 534), 42/27( 1 to
411), 42/29( 1 to 477), 42/30( 1 to 270),
42/31( 1 to 714), 42/33( 1 to 765), 42/
34(1 to 773), 42/35( 1 to 619), 42/36( 1
to 916), 42/41( 1 to 1801), 42/42( 1 to
503), 42/44( 1 to 1312), 42/45( 1 to
503), 42/46( 1 to 745), 42/47( 1 to 798),
42/48( 1 to 783), 42/49( 1 to 582), 42/
50( 1 to 1895), 42/51( 1 to 418), 42/52(1
to 3367), 42/53( 1 to 980), 42/54( 1 to
950), 42/61( 1 to 15), 42/81( 1 to 36),
45/1( 1 to 185), 45/2( 1 to 245), 45/3( 1
(1) (2) (3) (4) (5)

to 182), 45/4( 1 to 58), 45/5( 1 to 305),
45/6( 1 to 619), 45/7( 1 to 922), 45/8( 1
to 80), 45/9( 1 to 465), 45/10( 1 to 244),
45/11( 1 to 444), 45/12( 1 to 441), 45/
13( 1 to 330), 45/14( 1 to 703), 45/15( 1
to 193), 45/16( 1 to 79), 45/17( 1 to
312), 45/18( 1 to 918), 45/19( 1 to 169),
45/20( 1 to 139), 45/21( 1 to 193), 45/
22( 1 to 230), 45/23( 1 to 638), 45/24( 1
to 1900), 45/25( 1 to 733), 45/26( 1 to
505), 45/69( 1 to 466), 45/70( 1 to 1103),
45/71( 1 to 295), 45/72( 1 to 579), 45/
73( 1 to 563), 45/74( 1 to 128), 45/75( 1
to 1579), 45/76( 1 to 519), 45/77( 1 to
707), 45/78( 1 to 517), 45/83( 1 to 361),
45/84( 1 to 837), 46/1( 1 to 361), 46/2(
1 to 1398), 46/6( 1 to 785), 46/7( 1 to
72), 46/10( 1 to 1549), 46/13( 1 to 721),
46/14( 1 to 267), 46/17( 1 to 467), 46/
18( 1 to 701), 46/22( 1 to 536), 46/23( 1
to 737), 46/24( 1 to 262), 46/28( 1 to
672), 46/30( 1 to 1181), 46/31( 1 to 634)
6. Sujanpur- I Sujanpur- I 33/14(1 to 1590), 53/1(1 to 158), Tihra
53/2(1 to 468), 53/3( 1 to 329), Sujanpur
53/4(1 to 326), 53/5(1 to 1406), 53/6(1
to 594), 53/7(1 to 129), 53/8( 1 to 425),
53/9(1 to 89), 53/10(1 to 258), 53/11(1
to 613), 53/12(1 to 1749), 53/13(1 to 35),
53/14( 1 to 1239), 53/15( 1 to 1159), 53/
16( 1 to 555), 53/17(1 to 348), 53/18( 1
to 209), 54/1( 1 to 31), 54/2(1 to 97),
54/3( 1 to 282), 54/4( 1 to 139), 54/6(1
to 489), 54/7( 1 to 248), 54/8( 1 to 225),
54/9( 1 to 82), 54/10( 1 to 573), 54/11( 1
to 220), 54/12(1 to 90), 54/13( 1 to 194),
54/14( 1 to 35), 54/15( 1 to 144), 54/16(
1 to 213), 54/17( 1 to 95), 54/18(1 to
155), 54/19( 1 to 265), 54/20( 1 to 130),
54/21( 1 to 138), 54/22( 1 to 529), 54/
23( 1 to 285), 55/1( 1 to 105), 55/2( 1 to
138), 55/3( 1 to 150), 55/4( 1 to 250),
55/5(1 to 267), 55/6( 1 to 195), 55/7( 1
to 172), 55/8( 1 to 255), 55/9( 1 to 210),
55/10( 1 to 149), 55/11( 1 to 279), 55/
12( 1 to 199), 55/13( 1 to 505), 55/14( 1
(1) (2) (3) (4) (5)

to 170), 55/15( 1 to 160), 55/16( 1 to
513), 55/17( 1 to 158), 55/18( 1 to 263),
55/19( 1 to 1293), 55/20(1 to 586), 55/
21( 1 to 294), 55/22( 1 to 215), 55/23( 1
to 234), 55/24( 1 to 424), 55/25( 1 to
336), 55/26( 1 to 76), 55/27( 1 to 150),
55/28(1 to 78), 55/29(1 to 273), 55/30(1
to 120), 55/31( 1 to 214), 55/32( 1 to
364), 55/33( 1 to 354), 55/34( 1 to 363),
55/35(1 to 766), 55/36( 1 to 866), 55/
37(1 to 196), 55/38( 1 to 530), 55/39( 1
to 132), 55/40( 1 to 15), 55/41( 1 to 68),
55/42(1 to 94), 55/43(1 to 2106), 55/44(1
to 698), 61/1(1 to 2367), 61/2(1 to 898),
61/3(1 to 2001), 61/4(1 to 708), 61/5(1
to 1602), 61/6( 1 to 1795), 61/7(1 to
1402), 61/8( 1 to 2048), 61/9( 1 to 305),
61/10( 1 to 693), 61/11( 1 to 1408), 61/
12( 1 to 1327), 61/13( 1 to 1113)
7 Bamson Bamson 44/1(1 to 712), 44/2(1 to 2096), Bhoranj
44/3( 1 to 375), 44/4( 1 to 79), 44/5( 1
to 593), 44/6( 1 to 489), 44/7( 1 to 715),
44/8( 1 to 214), 44/9( 1 to 1432), 44/10(
1 to 832), 44/11( 1 to 709), 44/12( 1 to
926), 44/13( 1 to 847), 44/14( 1 to 1429),
44/15( 1 to 1063), 44/16( 1 to 2399), 44/
17( 1 to 439), 44/18( 1 to 1051), 44/19(
1 to 225), 44/20( 1 to 450), 44/21( 1 to
1710), 44/22( 1 to 1636), 44/23( 1 to
500), 44/24( 1 to 205), 44/25( 1 to 296),
44/26( 1 to 897), 44/27( 1 to 481), 44/
28( 1 to 1179), 44/29( 1 to 770), 44/30(
1 to 623), 44/31( 1 to 1116), 44/32( 1 to
398), 44/33( 1 to 557), 44/34( 1 to 791),
44/35( 1 to 1079), 44/36( 1 to 1330), 44/
37( 1 to 2037), 44/38( 1 to 372), 44/39(
1 to 989), 44/40( 1 to 898), 44/41( 1 to
472), 44/42( 1 to 675), 44/43( 1 to 788),
44/44( 1 to 744), 44/45( 1 to 129), 44/
46( 1 to 84), 44/47( 1 to 1692), 44/48( 1
to 183), 44/49( 1 to 572), 44/50( 1 to
263), 44/51( 1 to 1231), 44/52( 1 to
204), 44/53( 1 to 371), 44/54( 1 to 141),
44/55( 1 to 19), 44/56( 1 to 210), 44/57(
1 to 222), 44/58( 1 to 298), 44/59( 1 to
(1) (2) (3) (4) (5)

1036), 44/60( 1 to 422), 44/61( 1 to
515), 44/62( 1 to 339), 44/63( 1 to 895),
44/64( 1 to 1149), 44/65( 1 to 570), 44/
66( 1 to 723), 44/67( 1 to 153), 44/68(
1 to 339), 44/69( 1 to 868), 44/74(1 to
726), 44/75( 1 to 948), 44/76( 1 to 476),
44/77( 1 to 169), 44/78( 1 to 516), 44/
82(1 to 673), 44/83( 1 to 1620), 44/84(
1 to 883), 44/86( 1 to 177), 44/87( 1 to
255), 44/89( 1 to 2284), 44/90( 1 to 70),
44/91( 1 to 614), 44/92( 1 to 397)
(4) DISTRICT- KANGRA

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1. Dharamshala Dharamshala 23( 1 to 1451), 24( 1 to 227), Dharamshala
(I&II), 25(1 to 1799), 26, (1 to 1701), 27(1 to
540), 28( 1 to 27), 29, (1 to 1059), 30( 1
to 1337), 31(1 to 1078), 32( 1 to 201),
33( 1 to 784), 34( 1 to 497), 35(1 to 959),
36( 1 to 509), 37( 1 to 887), 38( 1 to
554), 39( 1 to 594), 40( 1 to 1041), 41( 1
to 596), 56( 1 to 347), 57( 1 to 84), 58(
366), 59( 1 to 400), 60( 1 to 2132), 61( 1
to 297), 62( 1 to 1535), , 63( 1 to 527),
64( 1 to 1633), 65( 1 to 499), 76( 1 to
452), 235( 1 to 983), 300( 1 to 810), 301(
1 to 126), 302( 1 to 2248), 303(1 to 163),
304( 1 to 504), 305( 1 to 266), 306( 1 to
614), 307( 1 to 690), 309( 1 to 425), 310(
1 to 416), 311( 1 to 294), 312( 1 to 499),
314( 1 to 963), 315( 1 to 1030), 316( 1
to 1090), 324( 1 to 274), 325( 1 to
661(, 326( 1 to 1035), 327( 1 to 1349),
328( 1 to 384), 329( 1 to 629), 331( 1 to
1115), 332( 1 to 1000), 333( 1 to 493),
334( 1 to 82), 336( 1 to 923), 337( 1 to
1228), 338( 1 to 154), 339( 1 to 117),
340( 1 to 699), 341( 1 to 45), 342( 1 to
1532), 343( 1 to 292), 344( 1 to 371),
345( 1 to 336), 346( 1 to 378), 347( 1 to
(1) (2) (3) (4) (5)

1407), 348( 1 to 698), 349( 1 to 26), 350(
1 to 1290), 352( 1 to 421), 353( 1 to
636), 354( 1 to 863), 355( 1 to 673), 356(
1 to 126), 357( 1 to 947), 358( 1 to 1178),
359( 1 to 1424), 360( 1 to 611), 361( 1
to 382), 362( 1 to 220), 363/1 ( 1 to
1503), 363/2( 1 to 1348), 363/3( 1 to
1520), 363 /4( 1 to 2004), 363/5( 1 to
3335), 363/6( 1 to 1161), 363/7( 1 to
4960), 364( 1 to 1745), 365( 1 to 786),
366( 1 to 1974), 367( 1 to 810), 368(1 to
1266), 370( 1 to 221), 371( 1 to 248),
372( 1 to 900), 373( 1 to 397), 374( 1 to
989), 375( 1 to 1303), 376( 1 to 1091),
377( 1 to 1141), 378( 1 to 1036), 379( 1
to 1355), 380( 1 to 588), 381 ( 1 to 339),
382( 1 to 1773), 383( 1 to 540), 384( 1
to 1379), 385( 1 to 1309), 386( 1 to 544),
388( 1 to 349), 389( 1 to 1154), 390( 1
to 1730), 391( 1 to 963), 392( 1 to 777),
393( 1 to 1153), 394( 1 to 32), 395( 1 to
683), 396( 1 to 609), 397( 1 to 735), 398(
1 to 302), 399( 1 to 1541), 400( 1 to
521), 401( 1 to 648), 402( 1 to 529), 403(
1 to 999), 404( 1 to 241), 405( 1 to 317),
406( 1 to 412), 407( 1 to 828), 408( 1 to
462), 409( 1 to 690), 410( 1 to 1488),
421( 1 to 366), 423( 1 to 1508), 424( 1
to 1017), 425( 1 to 726), 472( 1 to 501),
473( 1 to 44), 474( 1 to 786), 475( 1 to
168), 476( 1 to 225), 477( 1 to 512),
478( 1 to 13), 479( 1 to 142), 480( 1 to
10), 481( 1 to 529), 482( 1 to 773), 483(
1 to 350), 484( 1 to 1637), 485( 1 to
630), 486( 1 to 330), 490( 1 to 35), 491(
1 to 232), 492( 1 to 458), 493( 1 to 133),
494/1( 1 to 2224), 494/2( 1 to 2016),
494/3( 1 to 1336), 494/4( 1 to 241), 494
/5( 1 to 2058), 494 /6( 1 to 2058), 494/
7( 1 to 1759), 495( 1 to 83), 496(1 to
307), 497( 1 to 207), 498( 1 to 923), 499(
1 to 207), 500( 1 to 786), 501( 792), 502(
1 to 1067), 503( 1 to 912), 504( 1 to
756), 505( 1 to 184), 506( 1 to 333), 507(
1 to 510), 508( 1 to 890), 509( 1 to 749),
(1) (2) (3) (4) (5)

510(1 to 516), 511( 1 to 1189), 512( 1 to
1560), 513( 1 to 1532), 515( 1 to 906),
516( 1 to 473), 520( 1 to 689), 521( 1 to
834), 522( 1 to 2), 523( 1 to 1039)
2 Gaggal Gaggal 229( 1 to 98), 230( 1 to 196), Kangra

231( 1 to 295), 232( 1 to 370), 233(1 to
323), 234( 1 to 133), 235(1 to 255), 236(
1 to 527), 237(1 to 313), 238( 1 to 520),
239(1 to 607), 240( 1 to 974), 258( 1 to
307), 259( 1 to 881), 260( 1 to 944), 261(
1 to 709), 262( 1 to 898), 263(1 to 3124),
264( 1 to 1064), 265( 1 to 159), 266( 1
to 2418), 267( 1 to 664), 268( 1to 1127),
269( 1 to 1715), 270( 1 to 1620), 271(1
to 1318), 272( 1 to 667), 273( 1 to 891),
274( 1 to 2224), 275( 1 to 1218), 276( 1
to 13), 277( 1 to 39), 278( 1 to 754),
279( 1 to 375), 280( 1 to 856), 281( 1 to
1528), 282( 1 to 1532), 283( 1 to 507),
284( 1 to 1136), 285( 1 to 909), 286( 1
to 897), 287( 1 to 899), 288 ( 1 to 451),
289( 1 to 795 ), 290( 1 to 1410), 291( 1
to 513), 292( 1 to 506), 293( 1 to 467),
294( 1 to 432), 295( 1 to 408), 296( 1 to
412), 297( 1 to 147), 298( 1 to 1063),
299( 1 to 1053), 300( 1 to 548), 313( 1
to 824), 317( 1 to 1717), 318( 1 to 443),
319( 1 to 597), 320( 1 to 336), 321( 1 to
870), 323( 1 to 914), 332( 1 to 117), 412(
1 to 1585), 413( 1 to 1133), 414( 1 to
1466), 415( 1 to 673), 416( 1 to 630),
417( 1 to 2035), 419( 1 to 438), 420 ( 1
to 794)
3 Nagrota- Nagrota- 471(1 to 77), 481( 1 to 380), Kangra
Bagwan Bagwan 488( 1 to 34), 489 ( 1 to 1182),
I.A Nagrota- 524 (1 to 1907), 530(1 to 1296),
Bagwan 531(1 to 948), 532(1 to 707), 589(1 to
1459), 590(1 to 1438), 591(1 to 535),
592(1 to 1260), 593(1 to 397), 594(1 to
889), 595(1 to 721), 596(1 to 717), 597(1
to 363), 598(1 to 812), 599(1 to 333),
600(1 to 1508), 601 (1 to 875), 602( 1 to
715), 603(1 to 371), 604(1 to 3715), 604/
1(1 to 3219), 604/2(1 to 1452), 605(1 to
(1) (2) (3) (4) (5)

1626), 606(1 to 1138), 607(1 to 1388),
608(1 to 597), 609 (1 to 424), 610(1 to
489), 611(1 to 204), 612( 1 to 652), 613(1
to 280), 614(1 to 1587), 615( 1 to 748),
616( 1 to 933), 617( 1 to 1092), 618( 1
to 375), 619(1 to 1121), 620(1 to 473),
621( 1 to 512), 622( 1 to 632), 623( 1 to
346), 624( 1 to 521), 625( 1 to 352),
626(1 to 725), 627( 1 to 791), 628( 1 to
350), 629( 1 to 355), 630(1 to 1935),
631( 1 to 658), 632( 1 to 645), 633( 1 to
182), 634( 1 to 432), 635( 1 to 791),
636( 1 to 327), 637( 1 to 624), 638(1 to
65), 639( 1 to 145), 640( 1 to 414), 641(
1 to 1460), 642( 1 to 334), 643(1 to 353),
644( 1 to 417), 645( 1 to 88), 646( 1 to
1099), 647(1 to 838), 648( 1 to 514),
649(1 to 54), 650(1 to 754), 651(1), 652(1
to 652), 653( 1 to 1199), 654( 1 to 1826),
655( 1 to 210), 656( 1 to 253), 657(1 to
1241), 658( 1 to 53), 659(1 to 1141), 660(
1 to 1434), 661( 1 to 1724), 662( 1 to
1011), 682( 1 to 692), 683( 1 to 226),
684( 1 to 53), 685( 1 to 472), 686( 1 to
380), 687( 1 to 612), 689( 1 to 298), 690(
1 to 562), 691( 1 to 959), 692( 1 to 74),
693( 1 to 506), 694( 1 to 448), 695( 1
to 431), 696( 1 to 373), 697( 1 to 14),
698( 1 to 357), 699(1 to 500), 700( 1 to
486), 701( 1 to 410), 702( 1 to 96), 703(
1 to 617), 704( 1 to 447), 705( 1 to
1625), 706( 1 to 935), 707( 1 to 338),
708( 1 to 378), 709( 1 to 464), 710( 1 to
622), 711( 1 to 300), 712( 1 to 792), 713(
1 to 950), 714( 1 to 878), 715( 1 to 297),
716( 1 to 475), 717( 1 to 271), 718( 1 to
771), 719( 1 to 337), 720( 1 to 289), 721(
1 to 460), 722( 1 to 516), 723(1 to 1078),
724( 1 to 280), 725( 1 to 525), 726(1 to
664), 762( 1 to 335), 763( 1 to 702)
4. Kangra Kangra 418(1 to 1864), 422(1 to 17), Kangra

426(1 to 49), 427(1 to 1152),
428(1 to 854), 429(1 to 725), 430
IE Kangra (1 to 1095), 431(1 to 1530), 432,(1 to
(1) (2) (3) (4) (5)

708), 433(1 to 1059), 434(1 to 378),
435(1 to 2320), 436(1 to 3243), 437(1
to 480), 438(1 to 1508), 439(1 to 520),
440(1 to 749), 441(1 to 864), 442( 1 to
103), 444/1(1 to 1554), 444/2(1 to 3270),
444/3(1 to 49), 444/4(1 to 3318), 444/
5(1 to 1120), 445/6(1 to 131), 445(1 to
1131), 446(1 to 467), 447(1 to 405),
448(1 to 931), 449(1 to 1269), 450( 1 to
1648), 451( 1 to 330), 452( 1 to 1062),
453( 1 to 566), 454( 1 to 42), 455( 1 to
1301), 456( 1 to 652), 457( 1 to 1536),
458( 1 to 366), 459 ( 1 to 2341), 460 ( 1
to 2057), 461( 1 to 254), 462(1 to 29),
463( 1 to 17), 464( 1 to 228), 465( 1 to
138), 466( 1 to 286), 467( 1 to 645), 468(
1 to 548), 469( 1 to 1373), 470( 1 to
434), 514( 1 to 800), 517( 1 to 874), 518(
1 to 630), 519( 1 to 241), 525( 1 to
836), 526( 1 to 431), 527( 1 to 930), 528(
1 to 349), 529( 1 to 2085), 533( 1 to 761
), 534(1 to 391), 535( 1 to 411), 536( 1
to 1374), 537( 1 to 655), 538( 1 to 113),
539( 1 to 537), 540(1 to 1088), 541( 1 to
264), 542( 1 to 1310), 543( 1 to 3070),
544( 1 to 2411)
5. Indora Indora 1(1 to 363), 2( 1 to 1457), Indora
3( 1 to 30), 4( 1 to 1144), 5( 1 to 335), 6(
1 to 1), 7( 1 to 1041), 8( 1 to 749),
I.A Bai Attarian 9( 1 to 81), 10( 1 to 39), 11( 1 to 202),
12( 1 to 138), 13( 1 to 1202), 14( 1 to
1133), 15( 1 to 1516), 16( 1 to 580), 17(
1 to 578), 18( 1 to 506), 19 ( 1 to 321),
20( 1 to 1235), 21( 1 to 498), 22( 1 to 20
18), 23( 1 to 1424), 24( 1 to 199), 25( 1
to 240), 26( 1 to 144), 27( 1 to 488), 28(
1 to 658), 29(1 to 2966), 30( 1 to 665),
31( 1 to 646), 32( 1 to 1686), 38( 1 to
4592), 39( 1 to 1979), 40( 1 to 1018),
41( 1 to 297), 42( 1 to 598), 43( 1 to
1270), 44( 1 to 902), 45( 1 to 2932), 46(
1 to 831), 47(1 to 1270), 48( 1 to 874),
49( 1 to 873), 50( 1 to 792), 51( 1 to
984), 52( 1 to 1887), 53( 1 to 1062),
54( 1 to 1091), 55( 1 to 1131), 56( 1 to
(1) (2) (3) (4) (5)

325), 57( 1 to 880), 58( 1 to 940), 59( 1
to 916), 60( 1 to 2263), 61( 1 to 1283)
6 Jawali Jawali 20( 1 to 1091), 21( 1 to 576), Jawali
22(1 to 842), 28(1to 2087), 29(1 to 665),
30(1 to 802), 31(1 to
IE Jawali 4470), 32( 1 to 1115), 33( 1 to 1416),
34(1 to 309), 35( 1 to 206), 36(1 to 5251),
37( 1 to 1052), 38 ( 1 to 671), 39( 1 to
600), 40( 1 to 797), 41( 1 to 2857), 42(1
to 939), 43( 1 to 495), 44( 1 to 355), 45(
1 to 968), 46(1 to 1850), 47( 1, 2), 48( 1
to 384), 49( 1 to 332), 50( 1 to 50), 59( 1
to 618), 60( 1 to 252), 61( 1 to 264), 62(
1 to 1237), 63( 1 to 1152), 86( 1 to 260),
87( 1 to 309), 88( 1 to 816), 89( 1 to 67),
90(1 to 802), 91 (1 to 195), 92( 1 to 2),
93( 1 to 196), 94( 1 to 165, 95( 1 to
417), 96( 1 to 12 58), 97( 1 to 167), 98(
1 to 519), 99( 1 to 850), 100( 1 to 585),
101( 1 to 1110), 102( 1 to 163), 103( 1
to 207), 104( 1 to 438), 105( 1 to 732),
106( 1 to 693), 107( 1 to 95), 108( 1 to
224), 109( 1 to 842), 110( 1 to 684), 111(
1 to 197), 112( 1 to 204), 113( 1 to 764),
114( 1 to 250), 115( 1 to 374), 116( 1 to
5), 117( 1 to 600), 118( 1 to 3), 119( 1 to
352), 120( 1 to 8), 121( 1 to 1558), 122(
1 to 803), 123( 1 to 540), 124( 1 to 826),
125( 1 to 772), 126( 1 to 1776), 1 27( 1
to 405), 128( 1 to 85), 129( 1 to 1369),
130( 1 to 569), 131( 1 to 202), 132( 1 to
7), 133( 1 to 40 1), 134( 1 to 522), 135(1
to 572), 136( 1 to 2384), 137( 1 to 735),
138( 1 to 520)
7 Gangath Gangath 1( 1 to 1535), 2(1 to 1476), Nurpur
3( 1 to 1), 4( 1 to 7), 5( 1 to 86), 6( 1 to
816), 7( 1 to 1685), 8(1 to 6), 9(1 to
109), 10(1, 2), 11( 1 to 998), 12( 1 to
978), 13( 1 to 1884), 14( 1 to 1230), 15(
1 to 584), 16(1 to 393), 17( 1 to 2), 18( 1
to 1460), 19( 1 to 273), 298( 1 to 652),
299( 1 to 83), 300(1 to 632), 301 ( 1 to
567), 302( 1 to 611), 303( 1 to 512), 304(
1 to 383), 305( 1 to 750), 306( 1 to 920),
307( 1 to 202), 308( 1 to 848), 309(1 to
(1) (2) (3) (4) (5)

617), 310( 1 to 879), 377( 1 to 922),
380( 1 to 538), 381(1 to 701), 382( 1 to
397), 384 ( 1 to 350 ), 385( 1 to 682),
386( 1 to 867), 387( 1 to 903), 388( 1 to
666), 389( 1 to 648), 390( 1 to 592), 391(
1 to 300), 392 ( 1 to 1126), 393( 1 to
697), 394( 1 to 246), 395( 1 to 63), 396(
1 to 682), 397( 1 to 342), 398( 1 to 423),
399( 1 to 1076), 400( 1 to 1091), 401( 1
to 1968), 402( 1 to 19), 403( 1 to 460),
404( 1 to 35), 406( 1 to 480), 407( 1 to
1434), 408( 1 to 608), 409( 1 to 933),
410(1 to 7), 411( 1 to 6), 412(1 to 1360),
413( 1 to 442), 414(1 to 689), 415(1 to
713), 416(1 to 7), 417(1 to 3048), 418(
1 to 534), 419( 1 to 925), 420( 1 to 1529),
421( 1 to 480), 422( 1 to 477), 423( 1 to
497), 424( 1 to 472), 425( 1 to 203), 426(
1 to 194), 427( 1 to 371), 428( 1 to 296),
429( 1 to 881), 430(1 to 328), 431( 1 to
107), 432( 1 to 212), 433( 1 to 314), 434(
1 to 181), 435( 1 to 477), 436( 1 to 90),
437( 1 to 312), 438(1 to 250), 439( 1 to
217), 440( 1 to 286), 441( 1 to 575), 442(
1 to 90), 443( 1 to 431), 444( 1 to 694),
445( 1 to 46), 446( 1 to 278), 447( 1 to
589), 448( 1 to 1449), 449( 1 to 253),
450( 1 to 739), 451( 1 to 950), 452( 1 to
867), 453( 1 to 209 ), 454( 1 to 115),
455( 1 to 180), 456(1 to 544), 457( 1 to
372), , 458( 1 to 772), 459( 1 to 230),
460( 1 to 33), 461( 1 to 62), 462( 1 to
533), 463( 1 to 211), 464( 1 to 176),
465( 1 to 415), 466( 1 to 437 ), 467(1 to
238), 468( 1 to 378), 469( 1 to 98), 470(
1 to 85), 471(1 to 213), 472( 1 to
259), 473( 1 to 1400), 474( 1 to 293),
475( 1 to 339), 476( 1 to 265)
8 Palampur Palampur 1( 1 to 174), 2( 1 to 91), 3(1 to 280), Palampur
4( 1 to 593), 5(1 to 711), 6(1 to 435), 7(
1 to 1666), 8( 1 to
I.A Nagri 1276), 9( 1 to 207), 10( 1 to 531), 11( 1
to 532), 12( 1 to 2005), 13( 1 to 425),
14( 1 to 695), 15( 1 to 1030), 16( 1 to
652), 17( 1 to 725), 18(1 to 359), 19( 1
(1) (2) (3) (4) (5)

to 1157), 20( 1 to 765), 21( 503), 22( 1
to 47), 23( 1 to 2702), 24( 1 to 97), 25( 1
to 1033), 26( 1 to 1775), 27( 1 to 1317),
28( 1 to 723), 29( 1 to 7), 30( 1 to 695),
31( 1 to 942), 32( 1 to 1860), 33( 1 to
1501), 34( 1 to 988), 35( 1 to 1920), 36(
1 to 500), 37( 1 to 724), 38( 1 to 513),
39( 1 to 465), 40( 1 to 639), 41( 867),
42( 1 to 864), 43( 1 to 1790), 44( 1 to
903), 45( 1 to 85), 46( 1 to 775), 47( 1 to
1139), 64( 1 to 207), 65( 1 to 1588), 66(
1 to 1078), 67( 1 to 488), 68( 1 to 967),
69( 1 to 37), 70( 1 to 40), 71( 1 to 543),
72(1 to 528), 73( 1 to 664), 74( 1 to 440),
75( 1 to 235), 76( 1 to 407), 77(1 to 988),
78( 1 to 193), 79( 1 to 708), 80( 1 to
620), 81( 1 to 100), 82( 1 to 67), 83( 1 to
172), 84( 1 to 883), 85( 1 to 103), 86( 1
to 982), 87( 1 to 521), 88( 1 to 600), 89(
1 to 5), 90( 1 to 614), 91( 1 to 713), 94(1
to 950), 95( 1 to 916), 205( 1 to 1102),
206( 1 to 615), 207( 1 to 799), 208( 1 to
561), 209( 1 to 455), 210( 1 to 768), 211(
1 to 3198), 212( 1 to 1964), 213( 1 to
211), 214( 1 to 745), 215( 1 to 704), 216(
1 to 1869), 217( 1 to 1068), 218(1 to
747), 219(1 to 1004), 220(1 to 982), 221(
1 to 775), 222(1 to 138), 223( 1 to 165),
224(1678), 225( 1 to 14), 226( 1 to 428),
227( 1 to 930), 228( 1 to 1280), 259( 1
to 185), 260/1( 1 to 1585), 260/2( 1 to
2752), 261( 1 to 1118), 262( 1 to 498),
263( 1 to 2046), 799( 1 to 945), 800( 1
to 258), 801( 1 to 521), 802( 1 to 410),
803( 1 to 944), 804( 1 to 1189), 805( 1
to 491), 806( 1 to 1075), 807( 1 to 820),
808( 1 to 682), 809( 1 to 310), 810( 1 to
805), 811( 1 to 113)
9. Dehra Dehra 419( 1 to 388), 420( 1 to 330), Dehra

421( 1 to 674), 422( 1 to 1275),
423( 1 to 1109), 424( 1 to 1005),
I.E. Dehra 425( 1 to 1068), 426( 1 to 1205), 428( 1
to 1101), 429( 1 to 445), 430(1 to 500),
431/1( 1 to 2078), 431/2( 1 to 2018),
(1) (2) (3) (4) (5)

431/3( 1 to 1783), 432( 1 to 642), 433(1
to 898), 434( 1 to 147), 473( 1 to 54),
487( 1 to 459), 538( 1 to 344), 539(1 to
559), 540(1 to 201), 543( 1 to 219), 544(
1 to 463), 545( 1 to 356), 546( 1 to 617),
547( 1 to 572), 548( 1 to 35), 569( 1 to
547), 570( 1 to 345), 571( 1 to 57), 572(
1 to 173), 573(1 to 256), 575( 1 to 205),
576( 1 to 446), 577( 1 to 836), 578( 1 to
822), 579( 1 to 179), 580( 1 to 1015),
581( 1 to 504), 582( 1 to 155), 583( 1 to
418), 584( 1 to 308), 585( 1 to 423), 586(
1 to 325), 587( 1 to 627), 588( 1 to 483),
589( 1 to 519), 590( 1 to 818), 591( 1 to
351), 592( 1 to 423), 598( 1 to 1), 599( 1
to 794), 600( 1 to 212), 601( 1 to 201),
602( 1 to 318), 603( 1 to 367), 604( 1 to
1232), 605( 1 to 822), 606( 1 to 553),
607( 1 to 217), 608( 1 to 349), 609( 1 to
375), 610( 1 to 407), 611( 1 to 6), 612( 1
to 253), 613( 1 to 339), 614( 1 to 279),
615( 1 to 1062), 616( 1 to 343), 617( 1
to 504), 618( 1 to 599), 619( 1 to 311),
620( 1 to 94), 621( 1 to 499), 622( 1 to
749), 623( 1 to 224), 624( 1 to 1318),
625( 1 to 720), 626( 1 to 229), 627( 1 to
516), 628( 1 to 743), 629( 1 to 238), 630(
1, 2), 641( 1 to 1068), 642( 1 to 4), 643(
1 to 413), 644( 1 to 1194), 645( 1 to
563), 646( 1 to 1457), 648( 1 to 1004),
649( 1 to 268), 650( 1 to 575), 651( 1 to
231), 652( 1 to 682), 653( 1 to 289), 654(
1 to 317), 655( 1 to 308), 656( 1 to 777),
657( 1 to 1025), 658( 1 to 1470), 659( 1
to 1131), 660( 1 to 583), 611(1 to 985),
662( 1 to 862), 663( 1 to 1156), 664( 1
to 1434), 665( 1 to 895)
10 Raja Ka Talab Raja Ka Talab 297( 1 to 1913), 311( 1 to 1418), Nurpur

312( 1 to 245), 313( 1 to 339), 314(1 to
4), 315( 1 to 1153), 316(1 to 1026), 317(
1 to 1322), 318( 1 to 1064), 319( 1 to

1908), 320( 1 to 294), 321( 1 to 691),
322( 1 to 170), 323( 1 to 207), 324( 1 to
1535), 325( 1 to 990), 326( 1 to 644),
327( 1 to 546), 328( 1 to 774), 329( 1 to
980), 330( 1 to 850), 331( 1 to 841),
332( 1 to 496), 333( 1 to 1802), 334( 1
to 457), 335( 1 to 592), 336(1 to 486),
337( 1 to 2829), 338( 1 to 163), 339(1 to
2307), 340(1 to 348), 341( 1 to 1028),
342( 1 to 1411), 343( 1 to 1496), 344( 1
to 1411), 345(1 to 862), 346(1 to 73),
347(1 to 1145), 348(1 to 926), 349( 1
to 1208), 350(1 to 444), 351( 1 to 1175),
352( 1 to 416), 353( 1 to 275), 354( 1 to
1022), 355( 1 to 1226), 356( 1 to 620),
357( 1 to 837), 358( 1 to 509), 359( 1 to
1019), 360( 1 to 1), 361( 1 to 556),
362( 1 to 580), 363( 1, 2), 364( 1 to 450),
365( 1 to 422), 366( 1 to 2587), 367( 1
to 3), 368( 1 to 423), 369( 1 to 331),
370( 1 to 293), 371( 1 to 344), 372( 1 to
233), 373( 1 to 1104), 374( 1 to 94), 375(
1 to 889), 376( 1 to 450), 377( 1 to
998), 378( 1 to 111), 379( 1 to 1149),
405( 1 to 1748)
11 Kotla IA Sansarpu- 1(1 to 430), 2(1 to 178), 3(1 to 13), Jaswan

Terrace 4(1 to 839), 6(1 to 752), 7(1 to Kotla
(Growth Center) 1426), 8(1 to 996), 30(1 to 1119),
37(1 to 1055), 40(1 to 2),
12 Nurpur IA Raja Ka- 27(1 to 1978), 30(1 to 1835), Nurpur
Bag 32(1 to 439), 33(1 to 920), 46(1675),
47(1 to 1746)
13. Dhaliara IA Dhaliara 130(1 to 2086), 143(1 to 1750), Dehra

148(1 to 1485), 157(1334), 158(1 to
1211), 159(1 to 924), 172(1 to 1020),
173(1 to 1594), 174(1 to 1815), 175(12-
1203)
14 Nagrota Surian IA Nargala 16(1 to 437), 27(1 to 664), Jawali

17(1 to 823)
(5) DISTRICT-KINNAUR

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1. Tapri Tapri 19(1 to 6), 23(1 to 3), 24(1 to 24), Nichhar
25(1 to 23), 26(1, 2), 27(1 to 7), 28(1),
29(1), 30/1(1 to 1298), 30/2 (1 to 1094),
30/3(1 to 558), 30/4(1 to 681), 30/5(1 to
638), 30/6(1 to 2080), 30/7(1 to 104),
30/8(1 to 364), 30/9(1 to 120), 30/10(1
to 553), 30/11(1 to 26), 30/12(1 to 584),
30/13(1 to 820), 30/14(1 to 633), 30/15(1
to 451), 91/1(1 to 991), 91/2(1 to 254),
91/3(1 to 961), 91/4(1 to 1579), 91/5(1
to 491), 91/6(1 to 2846), 91/7(1 to 32),
92(1 to 7), 93(1 to 29), 94(1), 95(1 to 3),
96(1, 2), 97(1)
2 Nichhar Nichhar 31/1(1 to 163), 31/2(1 to 334), Nichhar

31/3(1 to 657), 31/4(1 to 616), 31/5(1 to
725), 31/6(1 to 779), 31/7(1 to 652), 31/
8(1 to 775), 31/9(1 to 84), 31/10(1 to
1179), 32/1(1 to 639), 32/2(1 to 1063),
32/3(1 to 645), 32/4(1 to 2398), 33(15-
16), 34/1(1 to 565), 34/2(1 to 481), 34/
3(1 to 321), 35/1(1 to 1061), 35/2(1 to
1114), 35/3(1 to 639), 35/4(1 to 1258),
35/5(1 to 580), 36/1(1 to 962), 36/2(1 to
372), 36/3(1 to 570), 36/4(1 to 386), 36/
5(1 to 215), 36/6(1 to 645), 36/7(1 to
395), 37/1(1 to 425), 37/2(1 to 396), 37/
3(1 to 859), 38(1 to 31), 39(1 to 9), 40(1,
2), 41(1 to 23), 42(1 to 19), 43(1 to 4),
44(1 to 123), 45(1 to 57), 46(1 to 11),
47(1 to 5), 48(1 to 3), 49(1 to 6), 50(1 to
4), 51(1 to 6), 52(1 to 12), 53(1 to 5),
54(1 to 4), 55(1 to 5), 56(1), 57(1 to 9),
58(1 to 2), 59(1 to 4), 60(1 to 12), 61(1),
62(1), 63(1, 2), 64(1 to 3), 65(1), 66(1
to 3), 67/1(1 to 1336), 67/2(1 to 324),
67/3(1 to 395), 67/4(1 to 101), 67/5(1 to
305), 68(1 to 5), 69(1 to 2), 70(1 to 40),
(1) (2) (3) (4) (5)

71(1, 2), 72(1, 2), 73(1), 74(1, 2), 77(1
to 6), 78(1, 2), 79(1 to 5)
3 Moorang Moorang 1(1 to 11), 2(1 to 7), 3(1 to 16), Moorang

4(1 to 5), 5(1 to 12), 6(1 to 3), 7/1(1 to
996), 7/2(1 to 912), 7/3(1 to 357), 7/4(1
to 4), 7/5(1 to 3), 8(1 to 3), 9(1 to 3),
10(1, 2), 11(1 to 8), 12(1 to 7), 13(1),
14(1 to 11), 15(1 to 3), 16/1(1 to 1333),
16/2(1 to 1148), 16/3(1 to 545), 16/4(1
to 5), 16/5(1 to 362), 17(1, 2), 18(1 to
4), 19(1 to 7), 20(1), 21(1, 2), 22(1 to 3),
23(1), 24(1, 2), 25(1, 2), 26(1), 27(1, 2),
28/1(1 to 1089), 28/2(1 to 350), 28/3(1
to 247), 28/4(1 to 158), 29(1 to 3), 30(1
to 5), 31(1 to 3), 32(1 to 3), 33/1(1 to
776), 33/2(1 to 95), 34/1(1 to 1128), 34/
2(1 to 954), 34/3(1 to 35), 34/4(1 to 705),
34/5(1 to 281), 34/6(1 to 380), 34/7(1 to
575), 35(1), 36(1), 37(1), 38(1), 39(1 to
5), 40/1(1 to 1064), 40/2(1 to 527), 40/
3(1 to 562), 40/4(1 to 1432), 40/5(1 to
373), 40/6(1 to 926), 40/7(1 to 450), 40/
8(1 to 200), 41(1 to 27), 42(1 to 18),
43(1), 44(1 to 3), 45(1 to 12), 46(1 to
16), 47(1 to 15), 48/1(1 to 986), 48/2(1
to 150), 48/3(1 to 82), 48/4(1 to 874),
48/5(1 to 53), 48/6(1 to 167), 48/7(1 to
68), 48/8(1 to 97), 49(1 to 41), 50(1),
51(1, 2), 52(1 to 4), 53/1(1 to 1334), 53/
2(1 to 870), 53/3(1 to 443), 53/4(1 to
159), 54(1 to 13), 55(1 to 9), 56(1 to
16), 57(1 to 8), 58(1 to 20), 59/1(1 to
776), 59/2(1 to 727), 59/3(1 to 315), 59/
4(1 to 39), 60/1(1 to 621), 60/2(1 to 222),
60/3(1 to 113), 61(1), 62(1), 63(1 to 3),
64/1(1 to 1236), 64/2(1 to 906), 64/3(1
to 493), 64/4(1 to 124), 64/5(1 to 1343),
64/6(1 to 1369), 64/7(1 to 141), 65(1 to
271), 66(1 to 11), 67(1 to 7), 68(1 to 9),
69(1 to 7), 70(1 to 15), 71(1 to 7), 72(1
to 4), 73(1 to 9), 74(1 to 8), 75(1 to 8),
76(1 to 11), 77(1 to 4), 78/1(1 to 1609),
78/2(1 to 54), 78/3(1 to 425), 78/4(1 to
(1) (2) (3) (4) (5)

13), 78/5(1 to 27), 78/6(1 to 12), 78/7(1
to 4), 79(1 to 9), 80(1 to 12), 81(1 to
11), 82(1 to 16), 83(1 to 15), 84(1 to 3),
85(1 to 3), 86(1), 87(1 to 6), 88(1 to 20),
89(1 to 4), 90(1 to 5)
4 Kalpa I.A. Rekong 1(1 to 3), 18(1 to 881), 29(1 to 9), Kalpa
Peo 14/2(1 to 631)
___________________________________________________________________________________________________
(6) DISTRICT- KULLU
Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Banjar Banjar 4/10(1 to 9803), 4/11(1 to 889), Banjar
4/12(1 to 1657), 4/13(1 to 204), 5/14(1
to 916), 5/16(1 to 1160), 5/16(1 to 881),
5/17(1 to 884), 5/18(1 to 1210), 5/19(1
to 1968), 6/20(1 to 1415), 6/21(1 to
1098), 7/22(1 to 1231), 7/23(1 to 2884),
8/24(1 to 1725), 8/25(1 to 1920), 8/26(1
to 2219), 9/27(1 to 1230), 9/28(1 to
1412), 10/29(1 to 1502), 10/30(1 to 707),
10/31(1 to 846), 11/32(1 to 1152), 11/
33(1 to 2444), 12/34(1 to 1368), 12/35(1
to 262), 13/36(1 to 1442), 13/37(1 to
1530), 14/38(1 to 1813), 14/39(1 to
1601), 23/72(1 to 140)
2 Ujhi Ujhi 20/20(1 to 1759), 20/21(1 to 3638), Manali

20/22(1 to 3040), 20/23(1 to 3500), 21/
24(1 to 1907), 21/25(1 to 1500), 21/26(1
to 2557), 21/27(1 to 3483), 21/28(1 to
2582), 22/29(1 to 3410), 22/30(1 to
1118), 22/31(1 to 955), 22/32(1 to 1646),
22/36(1 to 958), 22/37(1 to 1453), 22/
38(1 to 427), 23/39(1 to 1222), 23/40(1
to 1447), 23/41(1 to 2125)
3 Bhuntar Bhuntar 35/82(1 to 267), 35/83(1 to 1297), Kullu

35/84(1 to 853), 35/85(1 to 2187),
IA - Shamshi 35/86(1 to 1176), 35/87(1 to 1538), 35/
88(1 to 1202), 36/89(1 to 1540), 36/90(1
(1) (2) (3) (4) (5)

to 778), 37/92(1 to 3544), 37/93(1 to
3840), 37/94(1 to 6392), 42/106( 1 to
3475), 42/107(1 to 2474).
4 Kullu Kullu 25/50(1 to 8642), 32/72(1 to 2229), Kullu

33/73(1 to 2036), 33/74(1 to 2923), 33/
75(1 to 5947), 33/76(1 to 2491), 34/77(1
to 3966), 34/78(1 to 2657), 34/79(1 to
2268), 34/80(1 to 2563), 34/81(1 to
2085)
5 Sainj Sainj 1/1(1 to 2259), 1/2(1 to 1911), Sainj

1/3(1 to 1426) 1/4(1 to 2617), 2/5(1 to
1250), 2/6(1 to 1823), 2/7(1 to 1754), 3/
8(1 to 630), 3/9(1 to 951), 41/103(1 to
1497), 41/104( 1 to 1560), 42/105( 1 to
3634), 42/106(1 to 1200), 42/107(1 to
1230)
6. Lagsari IA- Ramabai 26/51(1 to 3225), 26/52(1 to 4511), Kullu

26/53(1 to 4296), 26/54(1 to 3042)
(7) DISTRICT-LAHAUL SPITI

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1. Lahaul I.E. Kaylong 7/1(1 to 373), 7/2(1 to 1201), Keylong
7/3(1 to 30), 7/4(1 to 127), 7/5(1 to 54),
7/6(1 to 64), 7/7(1 to 188), 7/8(1 to 38),
7/9(1 to 97), 7/10(1 to 89), 7/11(1 to 25),
7/12(1 to 10), 7/13(1 to 97), 7/14(1, 2),
7/15(1 to 178)
(8) DISTRICT-MANDI

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Chauntra Chauntra 1(1), 2(1 to 762), 3(1 to 1180), Joginder
(1) (2) (3) (4) (5)

4(1 to 1142), 5(1 to 1195), nagar
6(1 to 1558), 7(1 to 1586), 8(1 to 896),
9(1 to 815), 10(1 to 920), 11(1 to 7),
12(1 to 851), 13(1 to 1750), 14(1 to 1056),
15(1 to 1741), 16(1 to 1036), 17(1 to
14), 43(1 to 2162), 44(1 to 4), 45(1 to
1979), 46(1 to 757), 47(1 to 665), 48(1
to 2129), 50(1 to 1975), 51(1 to 1503),
52(1 to 1247), 53(1 to 697), 54(1 to
2257), 55(1 to 1787), 70(1 to 835), 72(1
to 734)
2 Dehlu Dehlu 49(1 to 1488), 56(1 to 1391), Joginder

57(1 to 208), 58(1 to 6), nagar
59(1 to 3290), 60(1 to 2378), 61(1 to
1734), 62(1 to 1136), 64(1 to 2827), 65(1
to 2083), 66(1 to 1116), 67(1 to 1919),
68(1 to 738), 69(1 to 1282), 71(1 to 3),
73(1 to 788), 74(1 to 1774), 75(1 to 574),
76(1257), 77(1 to 912), 78(1, 2), 79(1 to
2190), 82(1 to 4), 83(1 to 2471), 321(1
to 901), 322(1 to 622), 323(1 to 1192),
324(1 to 802), 325(1 to 1678), 326(1 to
579), 327(1 to 1913)
3 Nachan Nachan 26(1 to 609), 37(1 to 419), 38(1 to Chachiot

255), 39(1 to 1268), 40(1 to 940), 41(1
to 5), 42(1 to 821), 43(1 to 889), 44(1 to
6), 47(1 to 1162), 48(1 to 806), 49(1 to
111), 50(1 to 365), 51(1 to 470), 52(1 to
552), 53(1 to 256), 54(1 to 1538), 55(1
to 804), 56(1 to 352), 57(1 to 326), 143(1
to 393), 149(1 to 3), 150(1 to 285), 151(1
to 630), 152(1 to 622), 153(1 to 515),
154(1 to 2), 155(1 to 537), 156(1 to 188),
157(1 to 308), 158(1 to 812), 159(1 to
796), 160(1 to 970), 161(1 to 970), 162(1
to 813), 163(1 to 6), 164(1, 2), 165(1 to
882), 166(1 to 12), 167(1 to 793), 168(1
to 1035), 169(1 to 71), 170(1 to 706),
171(1 to 892), 172(1 to 724), 173(1 to
3), 174(1 to 637), 175(1 to 1155), 176(1
to 941), 177(1), 181(1 to 522), 182(1),
183(1 to 71), 184(1 to 1071), 185(1 to
759), 186(1 to 1404), 187(1 to 969),
(1) (2) (3) (4) (5)

188(1 to 4), 189(1), 190(1 to 782), 191(1
to 1887), 192(1 to 17), 193(1 to 69),
194(1 to 442), 195(1 to 347), 196(1 to
111), 197(1 to 825), 198(1), 199(1 to
736), 200(1 to 8), 201(1 to 359), 202(1
to 359), 203(1 to 1207), 204(1 to 384),
205(1 to 319), 206(1 to 489), 207(1 to
538), 208(1 to 16), 209(1 to 5), 210(1 to
10), 211(1 to 3), 212(1 to 130), 213(1 to
108), 214(1 to 265), 215(1 to 4), 216(1
to 482), 217(1 to 29), 218(1 to 48), 219(1
to 172), 220(1 to 10), 221(1 to 7), 222(1),
223(1 to 4), 228(1, 2), 229(1 to 56),
230(1 to 86), 231(1 to 24), 232(1 to 66),
233(1 to 56), 234(1 to 21), 235(1 to 32),
236(1 to 16), 237(1 to 7), 238(1 to 9),
239(1 to 49), 240(1 to 72), 241(1 to 49),
242(1 to 1647), 243(1 to 240), 244(1 to
75), 245(1 to 27)
4 Tungal (Kotli), Tungal (Kotli), 1(1 to 491), 2(1 to 643),3(1 to 1668), Sadar- Mandi
4(1 to 867), 5(1 to 1419), 6(1 to
375), 7(1 to 522), 8(1 to 1075),
IE- Saiglu 9(1 to 909), 10(1 to 348), 11(1 to 593),
12(1 to 1995), 13(1 to 997), 14(1 to 691),
15(1 to 369), 16(1 to 657), 17(1 to 2071),
18(1 to 941), 19(1 to 871), 20(1 to 10),
21(1 to 437), 22(1 to 794), 23(1 to 1700),
24(1 to 1321), 25(1 to 1524), 26(1 to
670), 27(1 to 1067), 28(1 to 787), 29(1
to 877), 30(1 to 1470), 31(1 to 453), 32(1
to 760), 33(1 to 2475), 34(1 to 1501),
35(1 to 1313), 36(1 to 322), 37(1 to
2059), 38(1 to 1158), 39(1 to 526), 40(1
to 769), 41(1 to 748), 42(1 to 1032), 51(1
to 1344), 52(1 to 1338), 63(1 to 923),
64(1 to 748), 66(1 to 323), 67(1 to 598),
68(1 to 595), 69(1 to 246), 70(1 to 1214),
71(1 to 1059), 72(1 to 482), 73(1), 74(1
to 794), 75(1 to 888), 76(1 to 546), 77(1
to 1032), 78(1 to 1270), 79(1 to 899),
80(1 to 999), 81(1 to 378), 82(1),
83(1440), 84(1 to 2580), 88(1 to 559)
5. Aut Aut 445(1 to 677), 447(1 to 342), Aut

(1) (2) (3) (4) (5)

448(1 to 13), 449(1 to 7), 450(1 to 376),
451(1 to 347), 452(1 to 402), 453(1 to
9), 454(1 to 453), 456(1 to 256), 457(1
to 209), 458(1 to 233), 459(1), 460(1 to
257), 461(1 to 818), 462(1), 463(1 to
343), 464(1 to 4), 465(1 to 817), 466(1),
467(1, 2), 468(1 to 453), 469(1 to 7),
470(1 to 2), 471(1 to 461), 472(1 to 990),
473(1 to 401), 474(1 to 231), 475(1 to
3), 476(1 to 6), 477(1 to 3), 478(1 to
608), 479(1 to 775), 480(1 to 17), 481(1,
2), 482(1 to 70), 483(1 to 8), 484(1, 2),
485(1 to 6), 486(1 to 3), 487(1 to 6),
488(1 to 69), 489(1 to 3), 490(1 to 7),
491(1 to 243), 492(1 to 11), 493(1 to
208), 494(1 to 3), 495(1 to 940), 496(1
to 472), 497(1), 498(1 to 767), 499(1 to
192), 500(1 to 3), 501(1 to 14), 502(1 to
760), 503(1 to 702), 504(1 to 946),
505(1), 506(1 to 1610), 507(1 to 837),
508(1 to 738), 509(1 to 1462), 510(1 to
1149), 511(1 to 671), 512(1 to 465),
513(1, 2), 514(1 to 30), 515(1 to 11),
516(1 to 150), 517(1), 518(1 to 1009),
519(1 to 377), 520(1 to 1905), 521(1 to
856), 522(1 to 1115), 523(1 to 6), 524(1
to 868), 525(1 to 782), 526(1 to 8), 527(1
to 341), 528(1 to 35), 529(1 to 586),
530(1 to 7), 531(1 to 696), 532(1 to 650),
533(1 to 4), 534(1 to 393)
6. Perri Perri 109(1 to 439), 111(1 to 809), Sadar Mandi

114(1 to 585), 115(1 to 318),
116(1 to 1090), 117(1 to 684), 118(1
IA - Ratti to 469), 119(1 to 295), 120(1 to 276),
179(1 to 1108), 180(1 to 730), 181(1 to
358), 182(1 to 1071), 183(1 to 855),
184(1 to 462), 185(1 to 438), 186(1 to
397), 187(1 to 782), 188(1 to 284), 189(1
to 385), 190(1 to 505), 191(1 to 926),
192(1 to 731), 193(1 to 1374), 194(1 to
1468), 195(1 to 651), 196(1 to 636),
197(1 to 635), 198(1 to 971), 199(1 to
749), 200(1 to 866), 201(1 to 365), 202(1
to 1396), 203(1 to 794), 204(1 to 266),
(1) (2) (3) (4) (5)

205(1 to 523), 206(1 to 415), 207(1 to
291), 208(1 to 744), 209(1 to 229), 211(1
to 1184), 212(1 to 747), 213(1 to 683),
217(1 to 1123), 219(1 to 1566), 220(1 to
536), 221(1 to 693), 222(1 to 1276),
223(1 to 812), 224(1 to 609), 225(1 to
1436), 226(1 to 1241), 227(1 to 463),
295(1 to 1534), 296(1 to 715), 301(1 to
127)
7 Drang Sira Drang Sira 302(1 to 437), 303(1 to 323), 304(1), Padhar
305(1 to 496), 307(1 to 7), 354(1 to 357),
355(1 to 28), 356(1
IE Pali to 329), 357(1 to 149), 358(1 to 108),
(Paddar), 359(1 to 345), 360(1 to 297), 361(1 to
11), 362(1 to 5), 363(1 to 185), 364(1 to
8), 365(1 to 9), 366(1 to 926), 367(1 to
541), 368(1 to 638), 369(1 to 580), 370(1
to 3), 371(1 to 2163), 372(1 to 1264),
373(1 to 620), 374(1 to 1858), 375(1 to
1967), 376(1 to 527), 377(1 to 18), 378(1
to 1065), 379(1 to 730), 380(1 to 1268),
528(1 to 721), 529(1 to 420), 530(1 to
1268), 531(1 to 509), 532(1 to 1009),
533(1 to 681), 534(1 to 423), 535(1 to
637), 536(1 to 535), 537(1 to 350), 538(1
to 529), 539(1 to 509), 540(1 to 866),
541(1 to 1067), 542(1 to 350), 543(1 to
666), 544(1 to 785), 545(1 to 687), 546(1
to 293), 547(1 to 602), 548(1 to 1394),
549(1 to 814), 550(1 to 1327), 551(1 to
542), 552(1 to 421), 553(1 to 223), 554(1
to 917), 555(1 to 511), 556(1), 557(1 to
1242, 558(1 to 1478), 559(1 to 464),
560(1 to 1105), 561(1 to 225), 562(1 to
280), 563(1 to 769), 564(1 to 202), 565(1
to 246), 566(1 to 260), 567(1 to 902),
568(1 to 881), 569(1 to 292), 570(1 to
361), 571(1 to 1114), 572(1 to 700),
573(1 to 1082), 574(1 to 837), 575(1 to
5), 576(1 to 699), 577(1), 578(1 to 574),
579(1), 580(1 to 423), 581(1 to 275),
582(1 to 430), 583(1 to 670), 584(1 to
683), 585(1 to 1048), 586(1 to 458),
587(1 to 1221), 588(1 to 669), 589(1 to
(1) (2) (3) (4) (5)

1190), 590(1 to 788), 591(1 to 581),
592(1 to 4), 593(1 to 813), 594(1 to 316),
595(1 to 149), 596(1), 597(1 to 411),
598(1 to 1309), 601(1 to 341), 602(1 to
908), 604(1 to 1210), 605(1 to 3765),
618(1 to 267)
8 Sundernagar Sundernagar 1(1 to 1525), 2(1 to 772), Sundernagar

3(1 to 1062), 4(1 to 1631), 5(1 to 1533),
6(1 to 1258), 8(1 to 499), 9(1 to 1346),
23(1 to 335), 24(1 to 79), 25(1 to 662),
26/1(1 to 1253), 26/2(1 to 36), 26/3(1 to
114), 26/4(1 to 366), 26/5(1 to 2444),
26/6(1 to 3467), 26/7(1 to 2680), 26/8(1
to 5029), 26/9(1 to 2497), 27(1 to 1201),
28(1 to 642), 29(1 to 880), 30(1 to 860),
31(1 to 1291), 32(1 to 787), 33(1 to
1173), 34(1 to 365), 35(1 to 683), 97(1
to 454), 98(1 to 725), 99(1 to 844), 100(1
to 542), 101(1 to 307), 102(1 to 1199),
103(1 to 324), 104(1 to 670), 133(1 to
201)
Jaidevi Jaidevi 11(1 to 1317), 12(1 to 1008),

15(1 to 614), 16(1 to 192), 17(1 to 135),
18(1 to 1613), 19(1 to 301), 20(1 to 191),
21(1 to 5), 22(1 to 909), 105(1 to 106),
106(1 to 162), 107(1, 2), 108(1 to 141),
109(1 to 135), 110(1 to 212), 111(1 to
705), 112(1), 113(1 to 145), 114(1 to
976), 115(1 to 66), 116(1 to 71), 117(1
to 35), 118(1, 2), 119(1 to 41), 120(1),
121(1 to 1172), 122(1), 123(1 to 15),
124(1 to 23), 125(1 to 20), 126(1 to 17),
127(1 to 34), 128(1 to 16), 129(1 to 45),
130(1 to 30), 131(1 to 39), 132(1 to 70),
134(1 to 58), 135(1 to 64), 136(1 to 13),
137(1 to 44), 138(1 to 105), 139(1), 140(1
to 44), 141(1 to 27), 142(1 to 21), 143(1
to 7), 144(1 to 27), 145(1 to 22), 146(1
to 8), 148(1 to 54), 149(1 to 31), 150(1
to 62), 151(1 to 37), 156(1 to 8), 166(1
to 7), 167(1 to 8), 168(1, 2), 169(1 to
14), 170(1, 2), 171(1 to 10), 172(1 to 8),
(1) (2) (3) (4) (5)

173(1), 174(1, 2), 175(1 to 4), 176(1),
177(1 to 24), 178(1 to 13), 179(1), 180(1,
2), 181(1 to 32), 182(1 to 3), 183(1 to 8)
9 Baldwara Baldwara 410(1 to 1148), 411(1 to 842), Sarkaghat

412(1 to 20), 413 (1 to 914), 414(1 to
1144), 415(1 to 785), 416(1 to
IA - Bhambla 904), 417(1 to 1060), 418(1 to 767),
419(1 to 581), 420(1 to 1339), 421(1),
422(1 to 1554), 423(1 to 1765), 424(1
to 1081), 425(1 to 1264), 426(1 to 1336),
427(1 to 655), 428(1 to 740), 429(1 to
1937), 430(1 to 1144), 431(1 to 1441),
461(1 to 6161), 462(1 to 1507), 463(1
to 1305), 464(1 to 1059), 465(1 to 760),
466(1 to 503), 467(1 to 699), 468(1 to
779), 469(1 to 1339), 470(1 to 746),
771(1 to 669), 472(1 to 2178), 473(1 to
4), 474(1 to 930), 475(1 to 1067), 481(1
to 782), 483(1 to 910), 484(1 to 676),
485(1 to 653), 486(1 to 1012), 487(1 to
1054), 488(1 to 1243), 489(1 to 1246),
511(1 to 922), 512(1 to 715), 513(1 to
872), 514(1 to 740), 515(1 to 1143),
516(1 to 317), 517(1 to 1342), 518(1 to
1192), 519(1 to 564), 520(1 to 466),
521(1 to 810), 522(1 to 550), 523(1 to
408), 524(1 to 605), 525(1 to 509), 526(1
to 219), 527(1 to 195), 528(1 to 1013),
529(1 to 1368), 530(1 to 16), 531(1 to
885), 532(1)
10 Gopalpur Gopalpur 227(1 to 289), 228(1 to 524), Sarkaghat

283(1 to 888), 285(1 to 1136), 286(1 to
1228), 287(1 to 542), 288(1 to 1484),
289(1 to 1295), 290(1 to 827), 291(1 to
1066), 294(1 to 1252), 295(1 to 874),
296(1 to 450), 361(1 to 2032), 362(1 to
520), 363(1 to 1539), 364(1 to 552),
365(1 to 1674), 366(1 to 1021), 367(1
to 2046), 368(1 to 2026), 369(1 to 1482),
370(1 to 644), 371(1 to 900), 372(1 to
(1) (2) (3) (4) (5)

787), 373(1 to 1578), 374(1 to 960),
375(1 to 710), 376(1 to 1233), 377(1 to
1035), 378(1 to 509), 379(1 to 371),
380(1 to 357), 381(1 to 1586), 382(1 to
1479), 383(1 to 703), 384(1 to 1025),
385(1 to 853), 386(1 to 1036), 432(1 to
718), 433(1 to 145), 445(1 to 1391),
446(1 to 1193), 447(1 to 2774), 448(1 to
639), 449(1 to 917), 450(1 to 1382),
451(1 to 1033), 452(1 to 710), 453(1 to
573), 454(1 to 369), 455(1 to 528), 456(1
to 753), 457(1 to 596), 458(1 to 600),
459(1 to 765), 460(1 to 556)
11 Dehar Dehar 36(1 to 417), 37(1 to 359), Sundernagar

38(1 to 604), 39(1 to 1013), 40(1 to 197),
41(1 to 860), 42(1 to 462), 43(1 to 657),
44(1 to 567), 45(1 to 129), 46(1 to 892),
47(1 to 774), 48(1 to 152), 49(1 to 564),
50(1 to 82), 51(1 to 702), 52(1 to 68),
53(1 to 858), 54(1 to 639), 55(1 to 56),
56(1 to 1097), 57(1 to 946), 58(1 to 724),
59(1 to 109), 60(1 to 848), 61(1 to 954),
62(1 to 797), 63(1 to 598), 64(1 to 369),
65(1 to 1517), 66(1 to 1108), 67(1 to 4),
68(1 to 601), 69(1 to 424), 70(1 to 563),
71(1 to 1055), 72(1 to 396), 73(1 to 318),
74(1 to 694), 75(1 to 1376), 76(1 to 1281),
77(1 to 660), 78(1 to 781), 79(1 to 634),
80(1 to 656), 81(1), 82(1 to 600), 83(1
to 89), 84(1 to 1000), 85(1 to 365), 86(1
to 166), 87(1 to 723), 88(1 to 407), 89(1
to 617), 90(1 to 365), 91(1 to 141), 92(1
to 502), 93(1 to 561), 94(1 to 2302),
95(1, 2), 96(1 to 8011), 234(1, 2), 236(1
to 3), 237(1 to 22), 238(1 to 3), 239(1 to
202), 240(1 to 242), 241(1 to 240), 242(1
to 14), 243(1 to 285), 244(1 to 144),
245(1 to 855), 246(1 to 574)
12 Bagshar Bagshar 63(1 to 79), 64(1 to 368), Karsog

65(1 to 124), 66(1 to 698), 67(1 to 667),
68(1 to 620), 69(1 to 1397), 70(1 to 346),
71(1 to 1192), 72(1 to 19), 73(1 to 23),
74(1 to 12), 75(1 to 7), 76(1 to 683),
(1) (2) (3) (4) (5)

106(1 to 46), 107(1 to 60), 108(1 to 15),
109(1 to 393), 110(1 to 108), 111(1 to
1815), 112(1 to 814), 113(1 to 255),
114(1 to 664), 115(1 to 586), 116(1 to
531), 117(1 to 367), 118(1 to 664), 119(1
to 591), 120(1 to 1029), 121(1 to 129),
122(1 to 549), 123(1 to 1160), 124(1 to
539), 125(1 to 1631), 126(1 to 1465),
127(1 to 48), 128(1 to 14), 129(1 to 1118),
130(1 to 853), 131(1 to 546), 132(1 to
358), 133(1 to 2228), 134(1 to 82), 135(1
to 782), 136(1 to 368), 137(1 to 3231),
138(1 to 213), 139(1 to 62), 140(1 to
1395), 141(1 to 41), 142(1 to 596), 143(1
to 1082), 144(1 to 1310), 145(1 to 933),
146(1 to 10), 147(1 to 256), 148(1 to
570), 149(1 to 1121), 150(1 to 11), 151(1
to 62), 152(1 to 24), 153(1 to 22), 154(1
to 1822), 155(1 to 281), 156(1 to 170),
157(1 to 393), 158(1 to 27), 159(1), 160(1
to 338), 161(1 to 636), 162(1 to 79),
163(1 to 320), 164(1 to 144), 165(1 to
72), 166(1 to 387), 167(1 to 133), 168(1
to 5), 169(1 to 159), 170(1 to 108), 171(1
to 349), 172(1 to 1664), 224(1 to 17),
225(1 to 638), 226(1 to 2), 228(1 to 81),
229(1 to 3), 231(1 to 607), 232(1), 233(1
to 788), 234(1 to 244), 235(1 to 8), 236(1
to 11), 237(1 to 148), 238(1 to 134),
240(1 to 3), 241(1 to 40), 242(1 to 1785),
243(1 to 68), 244(1 to 2), 245(1 to 456),
246(1 to 133), 247(1 to 44), 248(1), 249(1
to 70), 250(1 to 16), 251(1 to 649), 252(1
to 2781), 253(1 to 352), 254(1 to 482),
255(1 to 112), 256(1 to 4), 257(1 to 30),
258(1 to 16), 259(1 to 79), 260(1 to 89),
261(1 to 203), 262(1 to 190), 263(1 to
39), 264(1 to 288), 265(1 to 433), 266(1
to 420), 267(1 to 434), 268(1 to 268),
269(1 to 343), 270(1 to 18), 271(1 to
157), 272(1 to 92), 273(1 to 114), 274(1
to 28), 275(1 to 55), 276(1 to 89), 277(1
to 8), 278(1), 279(1 to 3), 280(1 to 220),
281(1 to 112), 282(1 to 182), 283(1 to
248), 284(1 to 136), 285(1 to 18), 286(1
(1) (2) (3) (4) (5)

to 64), 287(1 to 103), 288(1 to 50), 289(1
to 682), 290(1 to 336), 291(1 to 63),
292(1), 293(1 to 875), 294(1 to 84),
295(1 to 96), 296(1 to 496), 297(1 to
117), 298(1 to 283), 299(1 to 13), 301(1
to 20), 301(1 to 15), 302(1 to 102), 303(1
to 157), 304(1 to 370), 305(1 to 19),
306(1 to 79), 307(1 to 25), 309(1 to 46),
311(1 to 63), 312(1 to 193), 313(1 to
365), 314(1 to 148), 315(1 to 92), 316(1
to 256), 329(1 to 863), 330(1 to 652),
331(1 to 601), 332(1 to 1692), 333(1 to
2), 334(1 to 2), 335(1 to 198), 336(1 to
273), 337(1 to 28), 338(1 to 4), 339(1 to
1788), 340(1 to 1165), 341(1 to 5),
342(1), 343(1 to 1119), 344(1 to 38),
345(1 to 787), 346(1 to 261), 371(1 to
271), 372(1 to 22), 373(1 to 35), 374(1
to 169)
13 Sadar IA Mandi 341(1 to 479), 342(1 to 535), Sadar Mandi

(Sauli Khad) 343(1 to 270), 344(1 to 6), 345(1 to 1161)
14 Rehar Dhar IA- Maigal 626(1 to 883), 368(1 to 1118), Sadar Mandi
371(1 to 251)
(9) DISTRICT- SOLAN

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Kasauli Kasauli 1(1 to 142), 2(1 to 303), Kasauli
I.E.Parwanoo, 3(1 to 546), 4(1 to 486), 98(1 to
IE Dharampur 1323), 99(1 to 2332), 100(1 to 27), 101(1
to 61), 102(1 to 166), 103(1 to 592),
104(1 to 442), 105(1 to 124), 106(1 to
353), 107(1 to 78),
108(1 to 12), 109(1 to 16), 110(1 to 50),
111(1 to 98), 112(1 to 44), 113(1 to 119),
114(1 to 112), 115(1 to 37), 116(1 to 96),
117(1 to 36), 118(1 to 688), 119(1 to 54),
120(1 to 455), 121(1 to 231), 122(1 to
(1) (2) (3) (4) (5)

31), 123 {Shakdi(1 to 23), Kutaghat(1
to 50)}, 124(1 to 44), 125(1 to 153),
126(1 to 87), 127(1 to 123), 128(1 to
291), 129(1 to 289), 130(1 to 72), 131(1
to 85), 132(1 to 51), 133(1 to 128), 134(1
to 43), 149(1 to 157), 152(1 to 111),
153(1 to 105), 154(1 to 86), 155(1 to
143), 156(1 to 37), 157(1 to 31), 158(1
to 41), 159(1 to 48), 395(1 to 107),
396(1), 471(1 to 166), 472(1 to 423),
473(1 to 521), 474(1 to 683), 682(1 to
72), 683(1 to 126), 684(1 to 46), 685(1
to 239), 686(1 to 52), 687(1 to 39), 688(1
to 20), 689(1 to 54), 690(1 to 44), 691(1
to 191), 692(1 to 43), 693(1 to 40), 694(1
to 77), 695(1 to 127), 696(1 to 195),
697(1 to 40), 698(1 to 48), 699(1 to 113),
700(1 to 364), 701(1 to 172), 702(1 to
99), 703(1 to 99), 704(1 to 192), 705(1
to 88), 706(1 to 287), 707(1 to 207),
708(1 to 175), 709(1 to 398), 710(1 to
241), 711(1 to 106), 712(1 to 192), 713(1
to 1152), 714(1 to 538), 715(1 to 268),
716(1 to 206), 717(1 to 305), 718(1 to
422), 719 {Samol(1 to 385), Kasauli
Gaon(1 to 2137)}, 720(1 to 143), 721(1
to 92), 722 {Katal I(1 to 16), Katal II(1
to 173)}, 723(1 to 221), 749(1 to 121),
750(1 to 411), 751(1 to 471), 752(1 to
72), 753(1 to 157), 754(1 to 29), 755(1
to 24), 756(1 to 104), 757(1 to 122),
758(1 to 12), 759(1 to 12), 760(1 to 95),
761(1 to 56), 762(1 to 97), 763(1 to 219),
764(1 to 17), 765(1 to 121), 766(1 to
68), 767(1 to 240), 768 {Dharampur
Bathol(1 to 177), Rado Paind(1 to 240)},
769(1 to 100), 770(1 to 46), 771(1 to
28), 772(1 to 74), 773(1 to 30), 774(1 to
22), 775(1 to 15), 776(1 to 55), 777(1 to
26), 778(1 to 41), 779(1 to 37), 780(1 to
57), 781(1 to 193), 782(1 to 89), 783(1
to 15), 784(1 to 76), 785(1 to 31), 894(1
to 607), 895(1 to 74), 896(1 to 190),
897(1 to 310), 898(1 to 365), 899(1 to
211), 900(1 to 55), 901(1 to 60), 902(1
(1) (2) (3) (4) (5)

to 327), 903(1 to 17), 904(1 to 58), 905(1
to 180), 906(1 to 49), 907(1 to 105),
913(1 to 60), 914(1 to 71), 915(1 to 26),
916(1 to 17), 917 {Oel(1 to 60),
Chhadon(1 to 23)}, 918(1 to 20), 919(1
to 53), 920(1 to 209), 921(1 to 90), 922(1
to 46), 923(1 to 205), 924(1 to 87), 925(1
to 55), 926(1 to 355), 927(1 to 592), 83/
928(1 to 70), 929(1 to 54), 83/930(1 to
66), 931(1 to 163), 932(1 to 297), 89/
933(1 to 98), 934(1 to 486), 935(1 to
112), 936(1 to 187), 937(1 to 189), 938(1
to 122), 939(1 to 338), 940(1 to 157),
941(1 to 167), 942(1 to 128), 943(1 to
231), 944(1 to 174), 945(1 to 211), 84/
946(1 to 52), 947(1 to 320), 948(1 to
514), 949 {Gumma(1 to 133), Up Mohal
Sector 3(1 to 144), Up Mohal Parwanoo
Sector 1(1 to 895), Up Mohal Sector
6(1 to 257), Up Mohal Tipra(1 to 118),
Kamli(1 to 514)}, 950(1 to 873), 951(1
to 722), 952 {Up Mohal Khandra(1 to
1025), Up Mohal Dubla(1 to 85), Up
Mohal Sector 5(1 to 196), Ambota(1 to
654), Up Mohal Aannoo(1 to 25), Up
Mohal Naryal(1 to 447)}, 953 {Tipra(1
to 260), Up Mohal Tipra(1 to 118)},
954(1 to 473), 955(1 to 237), 956(1 to
238), 957(1 to 112), 958(1 to 10), 959
{Teeron(1 to 1349), Up Mohal
Chandraini(1 to 650), Up Mohal
Nalhog(1 to 70), Up Mohal Dahar(1 to
138)}, 960(1 to 334)
2 Arki Arki 67(1 to 90), 68(1 to 60), Arki

69(1 to 32), 70(1 to 156), 71(1 to 87),
72(1 to 100), 73(1 to 107), 74(1 to 126),
75(1 to 41), 76(1 to 168), 77(1 to 284),
78(1 to 165), 79(1 to 69), 80(1 to 34),
81(1 to 16), 82(1 to 40), 83(1 to 75),
84(1 to 10), 85(1 to 61), 86(1 to 96),
87(1 to 150), 88(1 to 74), 89(1 to 297),
90(1 to 414), 91(1 to 254), 92(1 to 71),
93(1 to 39), 94(1 to 286), 95(1 to 44),
96(1 to 66), 97(1 to 81), 98(1 to 132),
(1) (2) (3) (4) (5)

99(1 to 32), 100(1 to 26), 101(1 to 27),
102(1 to 23), 103(1 to 154), 104(1 to
48), 105(1 to 201), 106(1), 107(1 to 732),
108(1 to 36), 109(1 to 18), 110(1 to 19),
111(1 to 34), 112(1 to 124), 113(1 to 27),
114(1 to 404), 115(1 to 57), 116(1 to 17),
117(1 to 80), 118(1 to 297), 119(1 to 8),
120(1 to 10), 121(1 to 172), 122(1 to
29), 123(1 to 333), 124(1 to 17), 125(1
to 1515), 126(1 to 169), 127(1 to 399),
128(1 to 83), 129(1 to 3), 130(1 to 6),
131(1 to 37), 132(1 to 49), 133(1 to 6),
134(1 to 196), 135(1 to 38), 136(1 to 5),
137(1 to 79), 138(1 to 27), 139(1 to 82),
140(1 to 351), 141(1 to 3), 142(1 to 82),
143(1 to 199), 144(1 to 135), 145(1 to
448), 146(1 to 70), 147(1 to 176), 148(1
to 256), 149(1 to 49), 150(1 to 79), 151(1
to 72), 152(1 to 216), 153(1 to 165),
154(1 to 178), 155(1 to 280), 156(1 to
219), 157(1 to 61), 158(1 to 156), 159(1
to 50), 160(1 to 224), 161(1 to 158),
162(1 to 168), 163(1 to 420), 164(1 to
367), 165(1 to 22), 166(1 to 108), 167(1
to 238), 168(1 to 24), 169(1 to 46), 170(1
to 234), 171(1 to 88), 172(1 to 20), 173(1
to 67), 174(1 to 213), 175(1 to 164),
176(1 to 133), 177(1 to 42), 347(1 to
23), 348(1 to 466), 349(1 to 77), 350(1
to 56), 351(1 to 86), 352(1 to 70), 353(1
to 35), 354(1 to 83), 355(1 to 134), 356(1
to 18), 357(1 to 47), 358(1 to 6), 359(1
to 13), 360(1 to 124), 361(1 to 133),
362(1 to 71), 363(1 to 90), 364(1 to 101),
365(1 to 96), 366(1 to 353), 367(1 to
28), 368(1 to 104), 369(1 to 145), 370(1
to 90), 371(1 to 333), 372(1 to 40), 373(1
to 19), 374(1 to 140), 375(1 to 207),
376(1 to 45), 377(1 to 47), 378(1 to 17),
379(1 to 30), 380(1 to 26), 381(1 to 81),
382(1 to 167), 383(1 to 36), 384(1 to
114), 385(1 to 75), 386(1 to 50), 387(1
to 54), 388(1 to 39), 389(1 to 83), 390(1
to 43), 391(1 to 17), 392(1 to 18), 393(1
to 21), 394(1 to 14), 395(1 to 37),
(1) (2) (3) (4) (5)

396{Ghaina(1 to 40), Khadkyali(1 to
19)}, 397(1 to 32), 398(1 to 30), 399(1
to 38), 400(1 to 296), 401(1 to 31), 402(1
to 45), 403(1 to 5), 404(1 to 19), 405(1
to 25), 406(1 to 6), 407(1 to 119), 408(1
to 18), 409(1 to 4), 410(1 to 4), 411(1 to
26), 412(1 to 299), 413(1 to 22), 414(1
to 31), 415(1, 2), 416(1 to 36), 417(1 to
22), 418(1 to 45), 419(1 to 74), 420(1 to
145), 421(1 to 167), 422(1 to 167), 423(1
to 44), 424(1 to 12), 425(1 to 12), 426(1
to 11), 427(1 to 54), 428(1 to 66), 429(1
to 16), 430(1 to 128), 431(1 to 33), 432(1
to 120), 433(1 to 168), 434(1 to 12),
435(1 to 29), 436(1 to 135), 437(1), 438(1
to 167), 439(1 to 778), 440(1 to 132),
441(1 to 143), 442(1 to 219), 443(1 to
267), 444(1 to 140), 445(1 to 8), 446(1
to 154), 447(1 to 72), 448(1 to 139),
449(1 to 25), 450(146 to 165), 451(1 to
936), 452(1 to 28), 453(1 to 83), 454(1
to 80), 455(1 to 77), 456(1), 457(1 to
255), 458(1 to 97), 459(1 to 116), 460(1
to 10), 461(1 to 219), 462(1 to 193),
463(1 to 222), 464(1 to 9), 465(1 to 11),
466(1 to 668), 467(1 to 345), 468(1 to
574), 469(1 to 52), 470(1 to 177), 471(1
to 126), 472(1 to 231), 473(1 to 241),
474(1 to 112), 475(1 to 9), 476(1 to 137),
477(1 to 109), 478(1 to 100), 479(1 to
16), 480(1 to 275), 481(1), 482(1 to 147),
483(1 to 84), 484(1 to 169), 485(1 to
19), 486(1 to 106), 487(1 to 44), 488(1
to 76), 489(1 to 11), 490(1 to 139), 491(1
to 265), 492(1 to 253), 493(1 to 93),
494(1 to 138), 495(1 to 303)
3 Kandaghat Kandaghat R-15(1 to 17), R-16(1 to 10), Kandaghat

I.A Vaknaghat R-20(1 to 11), R-22(1 to 3),
I.A. Rachhiana 35(1 to 7), 36(1 to 762), 37(1 to 357),
38(1 to 144), 39(1 to 198), 40(1 to
289),D-40(1 to 15), 41(1 to 176), D-41(1
to 5), 42 (1 to 64), 43(1 to 229), 44(1 to
84), D-50(1 to 28), D- 54(1 to 3), D-
55(1), D-56(1), 57(1 to 308), 58(1 to
(1) (2) (3) (4) (5)

204), D-58(1 to 2), 59(1 to 536), D-
59(1), 60(1 to 224), 61(1 to 265), D-
61(1 to 8), 62(1 to 1439), 63(1 to 261),
64(1 to 42), D-64(1 to 3), 65(1 to 290),
D-66(1 to 6), D- 73(1), D-75(1 to 3),
398(1 to 205), 399(1 to 177), 400(1 to
362), 401(1 to 327), 402(1 to 742), 403(1
to 317), 404(1 to 336), 405(1 to 340),
406(1 to 479), 407(1 to 335), 408(1 to
391), 409(1 to 128), 410(1 to 128), 411(1
to 99), 412/1(1 to 278), 412/2(1 to 633),
412/3(1 to 644), 413(1 to 202), 414(1 to
212), 415(1 to 210), 416(1 to 267), 417(1
to 84), 418(1 to 433), 419(1 to 213),
420(1 to 201), 421(1 to 151), 422(1 to
63), 423(1 to 1262), 424(1 to 544), 425(1
to 266), 426(1 to 173), 427(1 to 395),
428(1 to 265), 429(1 to 477), 430(1 to
914), 431(1 to 616), 432(1 to 598), 433(1
to 314), 434(1 to 381), 435(1 to 358),
436(1 to 243), 437(1 to 550), 438(1 to
690), 439(1 to 86), 440(1 to 196), 441/
1(1 to 1076), 441/2(1 to 1094), 441/3(1
to 610), 442(1 to 128), 443(1 to 26), 444(
1 to 92), 445(1 to 150), 446(1 to 67),
447(1 to 131), 448(1 to 63), 449(1 to
196), 450(1 to 73), 451(1 to 268), 452(1
to 70), 453(1 to 67), 454(1 to 204), 455(1
to 9), 456(1 to 638), 457(1 to 15), 458(1
to 115), 459(1 to 98), 460(1 to 397),
461(1 to 93), 462(1 to 321), 463(1 to
154), 464(1 to 68), 465(1 to 44), 466(1
to 140), 467(1 to 185), 468(1 to 101),
469(1 to 288), 470(1 to 245), 471(1 to
118), 472( 1 to 159), 473(1 to 14), 474(1
to 54), 475(1 to 255), 476(1 to 685),
477(1 to 17), 478(1 to 60), 479(1 to 10),
480(1 to 45), 481(1 to 130), 482(1 to
221), 483(1 to 135), 484(1 to 263), 485(1
to 236), 486(1 to 201), 487(1 to 150),
488(1 to 332), 489(1 to 68), 490(1 to
241), 491(1 to 164), 492(1 to 80), 493(1
to 198), 494(1 to 37), 495(1 to 82), 496(1
to 131), 497(1 to 448), 498(1 to 247),
499(1 to 143), 500(1 to 283), 501(1 to
(1) (2) (3) (4) (5)

150), 502(1 to 320), 503(1 to 401), 504(1
to 550), 505(1 to 904), 506(1 to 138),
507(1 to 200), 508(1 to 78), 509(1 to
463), 510(1 to 74), 511(1 to 129), 512(1
to 73), 513(1 to 146),
4 Mamlig Mamlig 49(1 to 136), 50(1 to 334), Kandaghat

I.A Neri 51(1 to 104), 52(1 to 156),
(Mamlig), 53(1 to 79), 54(1 to 535), 55(1 to 194),
56(1 to 508), 66(1 to 836), 67(1 to 659),
68(1 to 354), 69(1 to 623), 70(1 to 1156),
71(1 to 241), 72(1 to 51), 73(1 to 251),
74(1 to 510), 75(1 to 305), 76(1 to 108),
77(1 to 30), 78(1 to 98), 79(1 to 113),
80(1 to 16), 81(1 to 104), 82(1 to 248),
83(1 to 15), 84(1 to 145), 85(1 to 126),
86(1 to 379), 87(1 to 310), 88(1 to 230),
89(1 to 549), 90(1 to 132), 91(1 to 281),
92(1 to 358), 94(1 to 517), D- 111(1 to
2), D- 113(1 to 4), 166(1 to 233), 15/
167(1 to 405), 15/168(1 to 366), 15/169(1
to 14), 170(1 to 47), 171(1 to 393), 172(1
to 189), 173(1 to 189), 174(1 to 81),
175(1 to 176), 15/176(1 to 82), 177(1 to
602), 178(1 to 736), 179(1 to 123), 180(1
to 318), 181(1 to 83), 182(1 to 14), 183(1
to 17), 15/184(1 to 95), 15/185(1 to 678),
197(1 to 638), 198(1 to 91), 199(1 to
858), 200(1 to 248), 201(1 to 167), 202(1
to 159), 203(1 to 45), 204(1 to 231),
205(1 to 414), 206(1 to 628), 207(1 to
700), 208(1 to 417), 209(1 to 64), 210(1
to 336), 211(1 to 112), 212(1 to 154),
213(1 to 332), 214(1 to 1236), 215(1 to
212), 216(1 to 428), 217(1 to 121), 218(1
to 98), 219(1 to 109), 220(1 to 482),
221(1 to 76), 222(1 to 60), 223(1 to 846),
224(1 to 103), 225(1 to 190), 226(1 to
900), 227(1 to 151), 228(1 to 111), 229(1
to 315), 230(1 to 287), 231(1 to 333),
232(1 to 161), 233(1 to 39), 275(1 to
2330), 276(1 to 616), 305(1 to 147),
306(1 to 204), 307(1 to 143), 308(1 to
206), 309(1 to 70), 310(1 to 200), 311(1
to 321), 312(1 to 108), 313(1 to 278),
(1) (2) (3) (4) (5)

314(1 to 165), 315(1 to 45), 316(1 to
82), 317(1 to 132), 318( 1 to 190), 319(1
to 177), 320(1 to 491), 321(1 to 245),
322(1 to 41), 323(1 to 89), 324(1 to 112),
325(1 to 88), 326(1 to 263), 327(1 to
48), 328(1 to 120), 329(1 to 49), 346(1
to 74), 347(1 to 124), 348(1 to 43), 349(1
to 211), 350(1 to 605)
5 Solan Solan 1(1 to 109), 2(1 to 86), 3(1 to 64), Solan

I.A & I.E. 4(1 to 71), 5(1 to 379), 6(1 to 47),
Chambaghat 7(1 to 35), 8(1 to 32), 9(1 to 43), 10(1 to
98), 11(1 to 196), 12(1 to 392), 13(1 to
135), 14(1 to 613), 15(1 to 141), 16(1 to
146), 17(1 to 63), 18(1 to 116), 19(1 to
41), 20(1 to 18), 21(1 to 91), 22(1 to
61), 23(1 to 96), 24(1 to 78), 25(1 to
215), 26(1 to 60), 27(1 to 78), 28(1 to
125), 29(1 to 379), 30(1 to 113), 31(1 to
25), 32(1 to 44), 33(1 to 109), 35(1 to
127), 36(1 to 51), 38(1 to 12), 39(1 to
116), 40(1 to 66), 41(1 to 52), 42(1 to
47), 43(1 to 261), 44 {Ber Khas(1 to
692), Ber Ki Ser(1 to 137)}, 48 {Basal
Patti Kather(1 to 1088), Basal Patti
Khas(1 to 1684), Basal Patti Jarash(1
to 781)}, 49(1 to 384), 50(1 to 162), 51(1
to 404), 52(1 to 60), 53(1 to 136), 54(1
to 88), 55(1 to 167), 56(1 to 177), 57(1
to 94), 58(1 to 110), 59(1 to 304), 73(1
to 705), 74(1 to 521), 75(1 to 271), 76(1
to 92), 97(1 to 85), 348(1 to 168), 514(1
to 582), 515(1 to 168), 516(1 to 121),
517(1 to 191), 518(1 to 83), 519(1 to
45), 520(1 to 321), 521(1 to 54), 522 (1
to 536), 523(1 to 166), 524(1 to 137),
525(1 to 44), 526(1 to 120), 527(1 to
35), 528(1 to 61), 529(1 to 71), 530(1 to
216), 531(1 to 16), 532(1 to 126), 533(1
to 78), 534(1 to 115), 535(1 to 98), 536(1
to 44), 537(1 to 184), 538(1 to 109),
539(1 to 29), 540(1 to 135), 541(1 to
57), 542(1 to 49), 543(1 to 59), 544(1 to
243), 545(1 to 81), 546(1 to 150), 547(1
to 33), 548(1 to 251), 549(1 to 92), 550(1
(1) (2) (3) (4) (5)

to 79), 551(1 to 115), 552(1 to 38), 553(1
to 57), 554(1 to 58), 555(1 to 40), 556(1
to 50), 557 {Dyargudi(1 to 28),
Dharon(1 to 42)}, 558(1 to 28), 559(1
to 69), 560(1 to 118), 561(1 to 62), 562(1
to 60), 563(1 to 314), 564(1 to 36), 565(1
to 87), 566(1 to 117), 567(1 to 92), 568(1
to 133), 569(1 to 97), 570(1 to 59), 571(1
to 153), 572 (1 to 95), 573(1 to 509),
574(1 to 134), 575(1 to 35), 576(1 to
78), 577(1 to 121), 578(1 to 203), 579(1
to 191), 580(1 to 42), 581(1 to 153),
582(1 to 98), 583(1 to 19), 584(1 to 77),
585(1 to 373), 586(1 to 50), 587(1 to
262), 588(1 to 28), 589(1 to 33), 590(1
to 68), 591(1 to 210), 592(1 to 130),
593(1 to 191), 594(1 to 175), 595(1 to
97), 596(1 to 56), 597(1 to 180), 598(1
to 72), 599(1 to 36), 600(1 to 14), 601(1
to 13), 602(1 to 134), 603(1 to 42), 604(1
to 209), 605(1 to 49), 606(1 to 73), 607(1
to 51), 608(1 to 22), 609(1 to 122), 610(1
to 76), 611(1 to 59), 612(1 to 401), 613(1
to 120), 614(1 to 257), 615(1 to 130),
616(1 to 137), 617(1 to 107), 618(1 to
36), 619(1 to 181), 620(1 to 30), 621( 1
to 245), 622(1 to 132), 623(1 to 35),
624(1 to 67), 625(1 to 159), 626(1 to
201), 627(1 to 71), 628(1 to 61), 629(1
to 91), 630(1 to 26), 631(1 to 71), 632(1
to 28), 633(1 to 64), 634(1 to 11), 635(1
to 20), 636(1 to 81), 637(1 to 101), 638(1
to 120), 639(1 to 40), 640(1 to 208),
641(1 to 192), 642(1 to 95), 643(1 to
182), 644(1 to 151), 645(1 to 410), 646(1
to 536), 647(1 to 82), 648(1 to 23), 649(1
to 33), 650(1 to 59), 651(1 to 47), 652(1
to 982), 653(1 to 1753), 654(1 to 24),
655(1 to 52), 656(1 to 21), 657(1 to 28),
658(1 to 172), 659(1 to 56), 660(1 to
51), 661(1 to 45), 662(1 to 476), 663(1
to 109), 664(1 to 63), 665( 1 to 101),
666(1 to 108), 667(1 to 65), 668(1 to
28), 669(1 to 55), 670(1 to 178), 671(1
to 163), 672(1 to 335), 673(1 to 207),
(1) (2) (3) (4) (5)

674(1 to 155), 675(1 to 25), 676(1 to
34), 677(1 to 127), 678(1 to 46), 679(1
to 99), 680(1 to 278), 681(1 to 330),
Bhalo(1 to 52), Ser- Solan(1 to 1652),
Thodo Solan(1 to 1663), Ser- 45(1 to
958), Lower Bazar Solan(1 to 912),
Jawahar Park Solan(1 to 706), Kather
Solan(1 to 786), Salogra Solan(1 to
1386)
6 Patta Patta 135(1 to 36), 136(1 to 81), Krishangarh

I.A Barotiwala 137(1 to 50), 138(1 to 26), 139(1 to 42),
140(1 to 83), 141(1 to 124), 142(1 to
16), 143(1 to 114), 144(1 to 236), 145(1
to 29), 146(1 to 144), 147(1 to 47), 148(1
to 70), 150(1 to 95), 151(1 to 25), 160(1
to 185), 161(1 to 238), 162(1 to 11),
163(1), 164(1 to 120), 165(1 to 184),
166(1 to 151), 167(1 to 602), 168(1 to
30), 169(1 to 11), 170(1 to 43), 171(1 to
42), 172(1 to 24), 173(1 to 275), 174(1
to 49), 175(1 to 10), 176(1 to 37), 177(1
to 92), 178(1 to 47), 179(1 to 14), 180(1
to 29), 181(1 to 56), 182(1 to 108), 183(1
to 131), 184(1 to 164), 185(1 to 334),
186(1 to 533), 187(1 to 537), 188(1 to
754), 189(1 to 453), 190(1 to 1753),
191(1 to 321), 192(1 to 141), 193(1 to
531), 194(1 to 548), 195(1 to 736), 196(1
to 248), 197(1 to 362), 198(1 to 323),
199(1 to 95), 200(1 to 1089), 201(1 to
383), 202(1 to 419), 203(1 to 346),
204(1/2 & 187/134), 205(1 to 137),
206(1 to 134), 207(1 to 124), 208(1 to
27), 209(1,2), 210(1 to 24), 211(1 to 10),
212(1 to 111), 213(1 to 35), 214(1 to 34),
215(1 to 27), 216(1,2), 217(1 to 97),
218(1 to 130), 219(1 to 8), 220(1 to 73),
221(1 to 21), 222(1 to 151), 223(1 to
176), 224(1 to 134), 225(1), 226(1 to
118), 227(1), 228(1 to 381), 229(1),
230(1,2), 231(1 to 494), 232(1), 233(1
to 100), 234(1), 235(1 to 97), 236(1 to
88), 237(1), 238(1 to 412), 239(1 to 267),
240(1 to 127), 241(1 to 180), 242(1 to
(1) (2) (3) (4) (5)

108), 243(1 to 67), 244(1 to 73), 245(1
to 37), 246(1 to 228), 247(1 to 273),
248(1 to 98), 249(1 to 81), 250(1 to 179),
251(1 to 137), 252(1 to 311), 253(1 to
64), 254(1 to 68), 255(1 to 43), 256(1 to
107), 257(1 to 42), 258(1 to 140), 259(1
to 27), 260(1 to 40), 261(1 to 46), 262(1
to 43), 263(1 to 66), 264 {Dawand(1 to
158), Dawoong(1 to 152)}, 265(1 to
137), 266(1 to 148), 267(1 to 79), 268(1
to 12), 269(1 to 50), 270(1 to 34), 271(1
to 79), 272(1 to 53), 273(1 to 18), 274(1
to 170), 275(1 to 284), 276(1 to 46),
277(1 to 77), 278(1 to 154), 279(1 to 2),
280(1 to 79), 281(1 to 7), 282(1 to 145),
283(1 to 7), 284(1), 285(1 to 24), 286(1),
287(1 to 68), 288(1 to 38), 289(1 to 151),
290(1 to 99), 291(1 to 159), 292(1 to
94), 293(1 to 60), 294(1 to 23), 295(1 to
53), 296(1 to 87), 297(1 to 75), 298(1 to
243), 299(1 to 80), 300(1 to 114), 301(1
to 60), 302(1 to 154), 303(1 to 157),
304(1 to 57), 305(1 to 109), 306(1 to
50), 307(1), 308(1 to 49), 309(1), 310(1
to 184), 311(1 to 168), 312(1 to 156),
313(1 to 22), 314(1 to 138), 315(1 to
90), 316(1 to 26), 317(1 to 147), 318(1
to 24), 319(1 to 100), 320(1 to 51), 321(1
to 71), 322(1 to 3), 323(1 to 251), 324(1
to 29), 325(1 to 155), 326(1), 327(1 to
34), 328(1 to 29), 329(1 to 243), 330(1
to 334), 331(1 to 4), 332(1 to 75), 333(1
to 2), 334(1 to 104), 335(1 to 38), 336(1
to 90), 337(1 to 477), 338(1), 339(1 to
76), 340(1), 341 {Bangoa(1 to 61), Katal
Brahmana(1 to 78)}, 342(1), 343(1 to
16), 344(1 to 2), 345(1 to 220), 346(1),
347(1 to 135), 348(1 to 72), 349(1 to
110), 350(1 to 350), 352(1 to 68), 353(1
to 2), 354(1 to 379), 356(1 to 106), 357
{Kanyana(1 to 114), Jangal
Phophadla(1)}, 407(1 to 110), 409(1 to
91), 425(1 to 149), 426(1 to 168), 427(1
to 146), 428(1 to 145), 429(1 to 35),
430(1 to 222), 479(1 to 40), 481(1 to
(1) (2) (3) (4) (5)

129), 494(1 to 166), 495(1 to 74), 496(1
to 63), 498(1 to 72), 499(1 to 610), 500(1
to 497), 501(1 to 614), 502(1 to 254),
503(1 to 169), 504(1 to 907), 505(1 to
187), 961(1 to 78), 962(1 to 111)
7 Darlaghat Darlaghat 1(1 to 16), 2(1 to 4), 3(1 to 57), Arki

4(1 to 286), 5(1 to 35), 6(1 to 315), 7(1
to 232), 8(1 to 423), 9(1 to 900), 10(1 to
260), 11(1 to 348), 12(1 to 340), 13(1 to
107), 14(1 to 183), 15(1 to 24), 16(1 to
10), 17(1 to 241), 18(1 to 7), 19(1 to
25), 20(1 to 17), 21(1 to 307), 22(1 to
85), 23(1 to 191), 24(1 to 149), 25(1 to
137), 26(1 to 24), 27(1 to 64), 28(1 to
90), 29(1 to 34), 30(1 to 125), 31(1 to
139), 32(1 to 95), 33(1 to 277), 34(1 to
63), 35(1 to 64), 36(1 to 188), 37(1 to
221), 38(1 to 31), 39(1 to 3), 40(1 to
112), 41(1 to 25), 42(1 to 25), 43(1 to
182), 44(1 to 242), 45(1 to 766), 46(1 to
859), 47(1 to 368), 48(1 to 444), 49(1 to
83), 50(1 to 12), 51(1 to 25), 52(1 to
256), 53(1 to 189), 54(1 to 257), 55(1 to
63), 56(1 to 208), 57(1 to 257), 58(1 to
269), 59(1 to 45), 60(1 to 102), 61(1 to
133), 62(1 to 140), 63(1 to 58), 64(1 to
52), 65(1 to 167), 66(1 to 656), 178(1 to
21), 179(1 to 60), 180(1 to 46), 181(1 to
39), 182(1 to 103), 183(1 to 118), 184(1
to 64), 185(1 to 114), 186(1 to 258),
187(1 to 144), 188(1 to 237), 189(1 to
311), 190(1 to 251), 191(1 to 90), 192(1
to 16), 193(1 to 163), 194(1 to 304),
195(1 to 150), 196(1 to 169), 197(1 to
98), 198(1 to 34), 199(1 to 155), 200(1
to 172), 201(1 to 1526), 202(1 to 277),
203(1 to 19), 204(1 to 32), 205(1 to 89),
206(1 to 7), 207(1 to 65), 208(1 to 79),
209(1 to 104), 210(1 to 364), 211(1 to
212), 212(1 to 17), 213(1 to 72), 214(1
to 475), 215(1 to 13), 216(1 to 48), 217(1
to 44), 218(1 to 47), 219(1 to 46), 220(1
to 61), 221(1 to 360), 222(1 to 129),
223(1 to 293), 224(1 to 109), 225(1 to
(1) (2) (3) (4) (5)

85), 226(1 to 39), 227(1 to 68), 228(1 to
156), 229(1 to 181), 230(1 to 130), 231(1
to 73), 232(1 to 65), 233(1 to 14), 234(1
to 49), 235(1 to 13), 236(1 to 18), 237(1
to 87), 238(1 to 100), 239(1 to 136),
240(1 to 242), 241(1 to 58), 242(1 to
259), 243(1 to 159), 244(1 to 78), 245(1
to 291), 246(1 to 140), 247(1 to 64),
248(1 to 17), 249(1 to 88), 250(1 to 89),
251(1), 252(1 to 115), 253(1 to 200),
254(1 to 129), 255(1 to 31), 256(1 to
27), 257(1 to 224), 258(1 to 74), 259(1
to 444), 260(1 to 228), 261(1 to 78),
262(1 to 85), 263(1 to 234), 264(1 to
127), 265(1 to 101), 266(1 to 193), 267(1
to 137), 268(1 to 466), 269(1 to 154),
270(1 to 219), 271(1 to 172), 272(1 to
702), 273(1 to 105), 274(1 to 103), 275(1
to 64), 276(1 to 318), 277(1 to 159),
278(1 to 62), 279(1 to 99), 280(1 to 150),
281(1 to 162), 282(1 to 69), 283(1 to
32), 284(1 to 27), 285(1 to 71), 286(1 to
7), 287(1 to 303), 288(1 to 294), 289(1
to 79), 290(1 to 85), 291(1 to 53), 292(1
to 29), 293(1 to 19), 294(1 to 31), 295(1
to 49), 296(1 to 75), 297(1 to 35), 298(1
to 242), 299(1 to 104), 300(1 to 63),
301(1 to 7), 302(1 to 93), 303(1 to 167),
304(1 to 192), 305(1 to 332), 306(1 to
490), 307(1 to 4), 308(1 to 99), 309(1 to
170), 310(1 to 16), 311(1 to 247), 312(1
to 619), 313(1 to 46), 314(1 to 107),
315(1 to 244), 316(1,2), 317(1 to 231),
318(1 to 72), 319(1 to 3), 320(1 to 12),
321(1 to 43), 322(1 to 409), 323(1 to
30), 324(1 to 92), 325(1 to 4), 326(1 to
64), 327(1 to 84), 328(1 to 63), 329(1 to
22), 330(1 to 29), 331(1 to 82), 332(1 to
44), 333(1 to 188), 334(1 to 63), 335(1
to 156), 336(1 to 14), 337(1 to 13), 338(1
to 5), 339(1 to 65), 340(1 to 63), 341(1
to 18), 342(1 to 104), 343(1 to 15), 344(1
to 113), 345(1 to 139), 346(1 to 27),
496(1 to 34), 497(1 to 96), 498(1 to 84),
499(1 to 70), 500(1 to 136), 501(1 to
(1) (2) (3) (4) (5)

36), 502(1 to 36), 503(1 to 39), 504(1 to
197), 505(1 to 344), 506(1 to 387), 507(1
to 119), 508(1 to 9), 509(1 to 384), 510(1
to 222), 511(1 to 461), 512(1 to 67),
513(1 to 532),
8 Changar Changar 1{ Bohri(1 to 381), Rampur(1 to Nalagarh
519)}, 2 {Amb Da Har(1 to 103),
Abhipur(1 to 249)}, 3 {Cheel Janon(1
to 636), Bhatoli (1 to 378), Jangal
Dhar(1)}, 4 {Untpur(1 to 667), Kasoli
(1 to 1362)}, 5 {Raipur(1 to 99),
Punehli(1 to 254), 6 {Rakhraipur(1 to
23), Katimb(1 to 121)}, 7 {Falai(1 to
500), Jangal Luhar(1 to 2)}, 8
{Kotlakalan(1 to 942), Bhasra(1 to
276)}, 9 {Dharoti(1 to 925), Kunplate(1
to 278)}, 10 {Baruna(1 to 973), Nal(1
to 259)}, 11 {Majra(1 to 523), Baha(1
to 295)}, 12 {Barohi(1 to 98), Deoli(1
to 534)}, 13 {Behli(1 to 457), Chak(1
to 185)}, 14 {Dhana(1 to 104),
Gholowal(1 to 364)}, 15 {Chudgal(1 to
280), Kalibari(1 to 345)}, 16 {Kundlu(1
to 233), Kulhari(1 to 645)}, 17
{Dhalarthi(1 to 460), Tikkri(1 to 1048)},
18 {Hawani(1 to 148), Bagher(1 to
801), 19 {Nangal Dhakka(1 to 681),
Jangal Kala Amb(1 to 70)}, 20 {Kotla
Jhajar(1 to 163), Bani(1 to 397)}, 21
{Bairchha(1 to 807), Kanoli(1 to 109)},
22 {Mastanpura(1 to 853), Gharyach(1
to 135)}, 23 {Khanoa(1 to 492),
Kasla(1 to 266)}, 24 {Behli(1 to 681),
Talao (1 to 163)}, 25 {Patta(1 to 304),
Kabanwali(1 to 399)}, 26 {Sakeri
Jagir(1 to 586), Chatlog(1 to 272)}, 27
{Dola(1 to 215), Jangal Ukhu(1 to 4)},
28 {Khilian(1 to 1181), Ukhu(1 to 146)},
29 {Behndu(1 to 95), Galot(1 to 115)},
30 {Bhaura(1 to 65), Panjehli (1 to
119)}, 31 {Sakedi Khalsa(1 to 204),
Jangal Dhar Chamba(1), 32 {Jogon(1
to 767), Jangal Chamba(1)}, 33
{Tapria(1 to 85), Chamba(1 to 316)},
34 {Baniala(1 to 561), Gharail(1 to
(1) (2) (3) (4) (5)

322)}, 35 {Jagatpur(1 to 366), jangal
Dharail(1)}, 36(1 to 189), 37 {Nangal
Kuhl(1 to 195), Plate(1 to 195)}, 38
{Kalyanpur(1 to 348), Jangal Basawal(1
to 3)}, 39 {Jakholi(1 to 108), Kateldu
Majra(1 to 336)}, 40 {Kashmirpur
Brahmana(1 to 254), Thohan(1 to 152)},
41 {Basowal Sultani(1 to 226),
Kaplehra(1 to 231)}, 42 {Kashmirpur
Gujran(1 to 311), Ria(1 to 59), 43
{Malwala Uperli(1 to 375), Banal(1 to
330)}, 44 {Malwala Nehli(1 to 63),
Bada(1 to 35)}, 45 {Randala(1 to 723),
Malpur(1 to 365)}, 46 {Jangal Siharli(1),
Androla Nihla(1 to 429)}, 47 {Kohlan(1
to 409), Kamohli(1 to 217), Androla
Upperla(1 to 327)}, 48 {Rachho(1 to
90), Raiya(1 to 815)}, 49 {Bakrudi(1 to
60), Kharooni(1 to 35)}, 50 {Jangal
Lunda(1 to 2), Baglehar(1 to 692)}, 51
{Niarli Brahmana(1 to 92), Panjehra(1
to 958)}, 52 {Sai(1 to 548),
Kaulawala(1 to 331)}, 53(1 to 400), 54(1
to 366), 55(1 to 1076), 56(1 to 529), 57(1
to 204), 59(1 to 197), 60(1 to 255), 61(1
to 495), 62(1 to 91), 63(1 to 802), 64(1
to 683), 65(1 to 145), 66(1 to 987), 66/
1(1 to 3), 70(1 to 154), 71(1 to 2131),
292(1 to 122), 293(1), 294(1 to 544),
295(1 to 324), 296(1 to 99), 297(1 to
175), 298(1 to 196), 299(1 to 59), 300(1
to 88), 301(1 to 8), 302(1 to 51), 303(1
to 121), 304(1 to 401), 305(1 to 551),
307(1 to 389), 308(1 to 1025), 309(1 to
139), 310(1 to 2), 311(1 to 132), 313(1
to 329), 314(1 to 187), 315(1 to 1158),
317(1 to 462), 318(1 to 160)
9 Nalagarh Nalagarh 58(1 to 382), 67(1 to 502), 68(1 to Nalagarh

I.A Dhabota 378), 69(1 to 587), 72(1 to 829), 73(1 to
1247), 74(1 to 894), 75(1 to 932), 76(1
to 322), 77(1 to 731), 78(1 to 853), 79(1
(1) (2) (3) (4) (5)

to 413), 80(1 to 102), 81(1 to 249), 82(1
to 230), 83(1 to 703), 84(1 to 1494), 85(1
to 94), 86(1 to 2387), 87(1 to 344), 88(1
to 721), 89(1 to 818), 90(1 to 1119), 91(1
to 505), 92(1 to 636), 93(1 to 198), 94(1
to 119), 95(1 to 466), 96(1 to 1856), 97(1
to 1745), 98(1 to 1471), 99(1 to 547),
100(1 to 370), 101(1 to 467), 102(1 to
132), 103(1 to 495), 104(1 to 326), 105(1
to 134), 106(1 to 302), 107(1 to 78),
108(1 to 60), 109(1 to 145), 110(1 to
289), 111(1 to 748), 112(1 to 347), 113(1
to 508), 114(1 to 483), 119(1 to 781),
120(1 to 320), 125(1 to 295), 126(1 to
207), 127(1 to 347), 128(1 to 215), 129(1
to 111), 130(1 to 714), 131(1 to 191),
132(1 to 180), 133(1 to 134), 134(1 to
362), 135(1 to 332), 136(1 to 278), 137(1
to 759), 138(1 to 368), 139/1(1 to 2794),
139/2(1 to 2588), 139/3(1 to 912), 140(1
to 12), 141(1 to 284), 312(1 to 631),
319(1 to 146), 320(1 to 144), 321(1 to
431), 322(1 to 339), 323(1 to 493), 324(1
to 798), 325(1 to 436), 326(1 to 170),
327(1 to 25), 328(1 to 241), 329(1 to
142), 330(1 to 236), 331(1 to 55), 332(1
to 13), 333(1 to 3), 334(1 to 36), 335( 1
to 66), 336(1 to 368), 337(1 to 236),
338(1 to 995), 339(1 to 327), 340(1 to
33), 341(1 to 358), 342(1 to 461), 343(
1 to 66), 344(1 to 148), 345( 1 to 932),
346(1 to 154), 347(1 to 75), 348(1 to
201), 349(1 to 121), 350(1 to 219), 351(1
to 379), 352(1 to 118), 353(1 to 34),
354(1 to 240), 355(1), 356(1 to 621),
357(1 to 227), 358(1 to 179), 359(1 to
111), 360(1 to 44), 361(1 to 189), 362(1
to 124), 363(1 to 7), 364(1 to 151), 365(1
to 86), 366(1 to 64), 367(1), 368(1 to
58), 369(1 to 220), 370(1 to 482), 371(1
to 143), 372(1 to 312), 373(1 to 94),
374(1 to 11), 375(1 to 185), 376(1 to
437), 377(1 to 288), 378(1 to 222), 379(1
to 564), 380(1 to 170), 381(1 to 238),
382(1 to 172), 383(1 to 138), 384(1 to
(1) (2) (3) (4) (5)

880), 385(1 to 120), 386(1 to 92), 387(1
to 144), 388(1 to 38), 389(1 to 182),
390(1 to 165)
10 Doon Doon 115(1 to 77), 116(1 to 119), Nalagarh

I.A Baddi, 117(1 to 252), 118(1 to 292), 121(1 to
238), 122(1 to 234), 123(1 to 231), 124(1
to 133), 142(1 to 292), 143(1 to 277),
144(1 to 344), 145(1 to 295),
Export 146(1 to 486), 147(1 to 595), 148
Promotional (1 to 226), 149(1 to 196), 150
Industrial (1 to 797), 151(1 to 843), 152(1 to
Park 476), 153(1 to 474), 154(1 to 329),
Jharmajri- 155(1 to 208), 156(1 to 301), 157
Thanna (1 to 177), 158(1 to 337), 159(1 to
Katha- 514), 160(1 to 420), 161(1 to 589),
Bhatholi 162(1 to 670), 163(1 to 2260),
164(1 to 1459), 165(1 to 414),
166(1 to 530), 167(1 to 369), 168(1
to 754), 169(1 to 92),
170(1 to 603), 171(1 to 186), 172(1 to
204), 173(1 to 630), 174(1 to 438), 175(1
to 199), 176(1 to 317), 177(1 to 467),
178(1 to 797), 179(1 to 190), 180(1 to
555), 181(1 to 552), 182(1 to 282), 183(1
to 460), 184(1 to 803), 185(1 to 386),
186(1 to 948), 187(1 to 1852), 188(1 to
1242), 189(1 to 1129), 190(1 to 1080),
191(1 to 258), 192(1 to 1884), 193(1 to
571), 194(1 to 830), 195(1 to 484), 196(1
to 337), 197(1 to 895), 198(1 to 477),
199(1 to 648), 200(1 to 341), 201(1 to
891), 202(1 to 225), 203(1 to 49), 204(1
to 1054), 205(1 to 647), 206(1 to 599),
207(1 to 399), 208(1 to 330), 209(1 to
261), 210(1 to 334), 211(1 to 831), 212(1
to 212), 213(1 to 367), 214(1 to 1751),
215(1 to 515), 216(1 to 661), 391(1 to
72), 392(1 to 103), 393(1 to 67), 394(1
to 248), 395(1 to 424), 396(1 to 67),
397(1 to 284), 398(1 to 66), 399(1 to
251), 400(1 to 45), 401(1 to 147), 402(1
to 95), 403(1 to 41), 404(1 to 15), 405(1
to 27), 406(1 to 486), 407(1 to 374),
408(1 to 352), 409(1 to 885), 410(1 to
(1) (2) (3) (4) (5)

438), 411(1 to 112), 412(1 to 115), 413(1
to 310), 414(1 to 336), 415(1 to 715),
416(1 to 225), 417(1 to 126), 418(1 to
61), 419(1 to 3), 420(1 to 184), 421(1),
422(2 to 7), 423(1 to 236), 424(1 to 30),
425(1 to 10), 426(1 to 28), 427(1 to 65),
428(1 to 288), 429(1 to 106), 430(1 to
21), 431(1 to 6), 432(1 to 214), 433(1 to
45), 434(1 to 102), 435(1 to 22), 436(1
to 71), 437(1 to 7), 438(1 to 64), 439(1
to 699), 440(1), 441(1 to 120), 442(1 to
387), 443(1 to 72), 444(1 to 117), 445(1
to 48), 446(1 to 309), 447(1 to 68), 448(1
to 180), 449(1 to 67), 450(1 to 246),
451(1 to 99), 452(1 to 239), 453(1 to 4)
11 Kishangarh IA Banalgi 421(1 to 1186), 432(1 to 568), Kishangarh

433(1 to 417), 434(1 to 209), 435(1 to
75), 438(1 to 63), 439(1 to 510), 452(1
to 359), 455(1 to 243), 456(1 to 147),
459(1 to 112), 460(1 to 83), 463(1 to
1657), 485(1 to 637), 488(1 to 625),
490(1 to 249), 493(1 to 304)
(10) DISTRICT-SHIMLA
Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Jutog Jutog 1(1 to 313), 2(1 to 560), Shimla
3(1 to 1254), 4(1 to 958), 5(1 to 240), (Rural)
6(1 to 363), 7(1 to 434), 8(1 to 641), 8/
24(1 to 65), 9(1 to 501), 9/97(1 to 277),
9/98(1 to 152), 9/99(1 to 125), 9/100(1
to 66), 9/101(1 to 186), 9/108(1 to 111),
9/160(1 to 398), 10(1 to 180), 10/105(1
to 711), 11(1 to 350), 11/108(1 to 92),
11/109(1 to 898), 11/110(1 to 227), 12(1
to 537), 13(1 to 206), 13/118(1 to 568),
13/119(1 to 160), 13/120(1 to 110), 13/
121(1 to 275), 13/122(1 to 323), 13/123(1
to 152), 13/124((1 to 287), 13/125(1 to
265), 13/126(1 to 483), 13/127(1 to 262),
(1) (2) (3) (4) (5)

14(1 to 914), 15(1 to 460), 16(1 to 247),
16/180(1 to 565), 16/186(1 to 566), 16/
187(1 to 1016), 16/188(1 to 115), 16/
189(1 to 143), 16/190(1 to 519), 16/191(1
to 179), 16/192(1 to 474), 16/193(1 to
112), 16/194(1 to 249), 16/195(1 to 244),
16/196(1 to 650), 17(1 to 150), 18(1 to
588), 19(1 to 248), 20(1 to 852), 21(1 to
351), 22(1 to 1010), 23(1 to 955), 24(1
to 286), 25(1 to 673), 26(1 to 165), 27(1
to 396), 28(1 to 350), 29(1 to 1056), 29/
336(1 to 83), 30(1 to 574), 31(1 to 434),
32(1 to 252), 33(1 to 270), 34(1 to 249),
35(1 to 300), 36(1 to 173), 37(1 to 215),
38(1 to 609), 39(1 to 541), 40(1 to 422),
41(1 to 301), 42(1 to 529), 43(1 to 530),
44(1 to 1241), 45(1 to 530), 46(1 to
1459), 47((1 to 1100), 48(1 to 406), 49(1
to 364), 50(1 to 355), 51(1 to 94), 52(1
to 127), 53(1 to 570), 54(1 to 55), 55(1
to 354), 56(1 to 262), 57(1 to 645), 58(1
to 365), 59(1 to 63), 60(1 to 223), 61(1
to 40), 62(1 to 53), 63(1 to 1551), 64(1
to 109), 65(1 to 384), 66(1 to 861), 67(1
to 831), 68(1 to 141), 69(1 to 330), 70(1
to 182), 71(1 to 141), 72(1 to 178), 73(1
to 178), 74(1 to 540), 75(1 to 284), 76(1
to 377), 77(1 to 1130), 78(1 to 269), 79(1
to 485), 80(1 to 973), 81(1 to 3), 82(1 to
233), 83(1 to 356), 84(1 to 329), 85(1 to
1124), 86(1 to 158), 87(1 to 206), 88(1
to 267), 89(1 to 390), 90(1 to 375), 91(1
to 242), 92(1 to 370), 93(1 to 263), 95(1
to 184), 104(1 to 440), 107(1 to 425),
111(1 to 237), 112(1 to 467), 113(1 to
571), 114(1 to 253), 115(1 to 132), 116(1
to 121), 117(1 to 463), 128(1 to 190),
129(1 to 600), 130(1 to 142), 131(1 to
260), 132(1 to 623), 133(1 to 64), 134(1
to 399), 135(1 to 186), 136(1 to 365),
137(1 to 142), 138(1 to 263), 139(1 to
180), 140(1 to 582), 141(1 to 501), 142(1
to 224), 143(1 to 69), 144(1 to 434),
145(1 to 391), 146(1 to 824), 147(1 to
149), 148(1 to 177), 149(1 to 249), 150(1
(1) (2) (3) (4) (5)

to 385), 151(1 to 176), 152(1 to 369),
153(1 to 341), 154(1 to 772), 155(1 to
124), 156(1 to 146), 157(1 to 1778),
158(1 to 420), 159(1 to 295), 160(1 to
221), 161(1 to 198), 162(1 to 168), 163(1
to 68), 164(1 to 204), 166(1 to 1449),
330(1 to 221), 331(1 to 202), 332(1 to
162), 333(1 to 300), 334(1 to 282), 335(1
to 80), 337(1 to 826)
2 Sunni Sunni 109(1 to 23), 110(1 to 190), Shimla

111(1 to 943), 112(1 to 187), (Rural),
113(1 to 24), 114(1 to 394), 115(1 to 451),
116(1 to 550), 117(1 to 812), 118(1 to
100), 119(1 to 951), 120(1 to 756), 121(1
to 372), 122(1 to 1317), 123{Kelvi(1 to
316), Shakrori(1 to 1391)}, 124(1 to 5),
125(1 to 1204), 126(1 to 618), 128(1 to
801), 130(1 to 253), 131(1 to 179), 132(1
to 237), 134{Uli(1 to 128), Durgapur(1
to 165)}, 135{Sunni- II(1 to 788), Sunni-
III(1 to 1057), Sunni- IV(1 to 26)},
136(1 to 49), 137(1 to 804), 138(1 to
183), 139(1 to 127), 140(1 to 128),
141{Junni Panjar(1 to 17), Bei(1 to
336)}, 142{Patukhar(1 to 430),
Matehani(1 to 104)}, 143(1 to 31), 144(1
to 308), 146{Dwarsu(1 to 402), Halot(1
to 506), }, 147(1 to 1106), 148{Palyar(1
to 301), Banot(1 to 475)}, 149(1 to 104),
150{Bashalari(1 to 484), Bagg(1 to
156)}, 151(1 to 1590), 152(1 to 656),
153(1 to 360), 153/2(1 to 574), 153/3(1
to 5), 154(1 to 665), 155(1 to 10), 156(1
to 586), 157(1 to 460), 158(1 to 81),
159(1 to 132), 160(1 to 694),
161{Jamog(1 to 2250), Kotli(1 to 196)},
162(1 to 234), 163(1 to 241), 164(1 to
691), 165(1 to 730), 165/2(1 to 12), 166(1
to 9), 167(1 to 705), 168(1 to 221), 169(1
to 1391), 170(1 to 733), 171(1 to 273),
172(1 to 2), 173(1 to 82), 174(1 to 67),
175{Shil Sarkari(1 to 390), Kayari(1 to
214)}, 176(1 to 177), 177(1 to 569),
178(1 to 629), 179(1 to 125), 180(1 to
(1) (2) (3) (4) (5)

153), 181(1 to 457), 182(1 to 689), 183(1
to 1173), 184(1 to 808), 186(1 to 1038),
188{Panohi(1 to 1355), Shwar(1 to
40)}, 189(1 to 275), 190(1), 191(1 to
1234), 192(1 to 1617), 193(1 to 641),
195(1 to 1622), 196(1 to 705), 197(1 to
1327), 198(1 to 112), 199(1 to 1752),
200(1 to 856), 203((1 to 372), 204(1 to
730), 205(1 to 786), 206(1 to 1222),
207(1 to 527), 208(1 to 1906), 209(1),
210(1 to 214), 212(1 to 521), 214(1 to
1391), 215(1 to 310), 216(1 to 714),
217(1 to 1761), 218(1 to 372),
219{(Shawali(1 to 1806), Awag(1 to
1986)}, 220(1 to 791), 224(1 to 600),
225(1 to 772), 226(1 to 13), 227(1 to
548), 228(1 to 377), 229(1 to 365), 230(1
to 628), 231(1 to 831), 232{Chanawag(1
to 1118), Shirgal(1 to 105)}, 233(1 to
469), 234(1 to 1196)
3. Theog Theog 101(1 to 34), 102(1 to 75), Theog

IE- Raighat 103(1 to 59), 104(1 to 323),
IA- Jais 105(1 to 256), 106(1 to 278), 107(1 to
264), 108(1 to 384), 109(1 to 186), 110(1
to 310), 111 (1 to 123), 112(1 to 273),
113(1 to 300), 114(1 to 169), 115(1 to
457), 116(1 to 322), 117(1 to 68), 118(1
to 266), 119(1 to 458), 120(1 to 243),
121(1 to 50), 122(1 to 84), 123(1 to 94),
124(1 to 56), 125(1 to 248), 126(1 to
304), 127(1 to 221), 128(1 to 83), 129(1
to 136), 130(1 to 338), 131(1 to 68),
132(1 to 165), 133(1 to 31), 134(1 to
185), 135(1 to 394), 136(1 to 159), 137(1
to 508), 138(1 to 75), 139(1 to 226),
140(1 to 79), 141(1 to 45), 142(1 to 200),
143(1 to 152), 144(1 to 157), 145(1 to
79), 146(1 to 200), 147(1 to 177), 148(1
to 79), 150(1 to 107), 151(1 to 28), 152(1
to 434), 153(1 to 307), 154(1 to 135),
155(1 to 589), 156(1 to 35), 168(1 to
229), 222(1 to 143), 223(1 to 318), 224(1
to 567), 225(1 to 406), 226(1 to 517),
227(1 to 1265), 228(1 to 1265), 229(1
(1) (2) (3) (4) (5)

to 260), 230(1 to 464), 231(1 to 410),
232(1 to 68), 233(1 to 254), 234(1 to
267), 235(1 to 35), 242(1 to 125), 243(1
to 53), 244(1 to 208), 245(1 to 169),
246(1 to 208), 247(1 to 96), 248(1 to
113), 249(1 to 362), 250(1 to 36), 251(1
to 222), 252(1 to 66), 253(1 to 63), 254(1
to 193), 255(1 to 201), 256(1 to 250),
257(1 to 85), 258(1 to 89), 259(1 to 23),
260(1 to 6), 261(1 to 286), 262(1 to 138),
263(1 to 381), 264(1 to 189), 265(1 to
159), 267(1 to 154), 269 {Bhalaich- II(1
to 125), Ghanot(1 to 195)}, 270(1 to
110), 271(1 to 152), 272(1 to 103), 273(1
to 66), 274(1 to 45), 275(1 to 95), 276(1
to 79), 277(1 to 169), 278(1 to 140),
279(1 to 175), 280(1 to 135), 281(1 to
57), 282(1 to 133), 283(1 to 127), 284(1
to 123), 285(1 to 144), 286(1 to 34),
287(1 to 122), 288(1 to 208), 289(1 to
758), 290{Jheta Gaon(1 to 77), Shali
Khagalat(1 to 211)}, 291(1 to 647),
292(1 to 67), 293(1 to 456), 294(1 to
63), 295(1 to 127), 296(1 to 211), 297(1
to 200), 298(1 to 47), 300(1 to 149),
303(1 to 56), 306(1 to 22), 307(1 to 206),
308(1 to 61), 309(1 to 129), 310(1 to
166), 311(1 to 352), 312(1 to 126), 313(1
to 147), 314(1 to 124), 315(1 to 476),
316(1 to 10), 317(1 to 82), 318(1 to 313),
319(1 to 67), 320(1 to 34), 321(1 to 492),
322{Chichi(1 to 107), Gajeri(1 to 554)},
323(1 to 198), 324(1 to 347), 325(1 to
422), 326(1 to 151), 327(1 to 90), 328(1
to 160), 329(1 to 422), 330(1 to 132),
331(1 to 277), 332(1 to 116), 333(1 to
206), 334(1 to 375), 335(1 to 222), 336(1
to 40), 347(1 to 127), 348(1 to 73), 349(1
to 56), 350(1 to 11), 389(1 to 194), 390(1
to 655)
4 Rawla Kayar Rawla Kayar 1(1 to 479), 2(1 to 280), Kotkhai

3(1 to 715), 4(1 to 485), 5(1 to 345), 6(1
to 136), 7(1 to 349), 8(1 to 847), 9(1 to
405), 10{Ratnari(1 to 1922), Ghunda(1
(1) (2) (3) (4) (5)

to 736)}, 11Mal- II{(1 to 110), Himri(1
to 620)}, 12 {Bakharala(1 to 203),
Pali(1 to 722)}, 13 {Adela(1 to 1402),
Kdel(1 to 672)}, 14(1 to 186), 15(1),
16(1 to 471), 17(1 to 499), 18(1 to 557),
19(1 to 474), 20(1 to 235), 21(1 to 322),
22(1 to 488), 23(1 to 234), 24(1 to 161),
25(1 to 451), 26(1 to 20), 27(1 to 130),
28(1 to 605), 29(1 to 234), 30(1 to 235),
31(1 to 364), 32(1 to 198), 33(1 to 254),
34(1 to 180), 35(1 to 749), 36(1 to 531),
37(1 to 321), 38(1 to 765), 39(1 to 9),
40(1 to 282), 41(1 to 337), 42(1 to 891),
43(1 to 471), 44(1 to 603), 45(1 to 81),
46(1 to 315), 47(1 to 536), 48(1 to 805),
49(1 to 425), 50(1 to 215), 54(1 to 197),
55(1 to 45), 56(1 to 470), 57(1 to 801),
58(1 to 424), 142(1 to 86), 168(1 to 178),
169(1 to 235), 170(1 to 530), 171(1 to
236), 172(1 to 543), 173(1 to 4), 174(1
to 87), 175(1 to 105), 176(1 to 174),
177(1 to 513), 178(1 to 310), 179(1 to
375), 185(1 to 424), 186(1 to 705)
5 Sarahan Sarahan 1(1 to 9), 2(1 to 11), 3(1 to 7), 4(1), Rampur
IA - Nogli 5(1), 6(1), 7(1 to 853), 8/1(1 to 2386),
8/2(1 to 939), 9(1 to 915), 10(1 to 1181),
11(1 to 1030), 12/1(1 to 1081), 12/2 (1
to 816), 13(1), 14(1 to 8), 15(1 to 625),
16(1), 17/1(752), 17/2(1 to 200), 18(1),
19(1), 20(1), 21(29), 22(1), 23(1 to 3),
24(1 to 8), 25(1 to 7), 26(1 to 5), 27(1),
28(1 to 51), 29(1 to 20), 30(1), 31(1),
32(1 to 797), 33(1 to 203), 34/1(1 to
1004), 34/2(1 to 733), 34/3(1 to 601),
35(1 to 2372), 36(1), 37(1), 38(1), 39(1),
40(1 to 92), 41(1 to 621), 42(9), 43(1 to
700), 44(1 to 6), 45(1 to 11), 46(1 to
13), 47(1), 48(1 to 1478), 49/1(1 to 1240),
49/2(1 to 217), 49/3(1 to 583), 50(1 to
1428), 51(1), 52(1 to 820), 53(1 to 2023),
54(1 to 339), 55(1 to 403), 56(1 to 690),
57 1 to 1712), 58(1 to 2072), 59(1 to
1982), 60(1 to 1945), 61(1 to 1156), 62(
1 to 1536), 63(1 to 1008), 64(1 to 2182),
(1) (2) (3) (4) (5)

65(1), 66(1 to 1569), 67(1 to 2699), 68(1
to 2), 69(1), 70(1 to 2), 71(1), 72(1),
73(1), 74(1 to 776), 75 1 to 8), 76(1 to
628), 77(1 to 2040), 78(1), 79(1 to 959),
80(1 to 843), 81(1 to 8), 82(1), 83(1 to
1080), 84(1 to 629), 85(1 to 1206), 86(1
to 760), 87(1 to 1417), 88(1 to 353), 89(1
to 356), 90/1(1 to 1081), 90/2(1 to 47),
91(1 to 252), 92/1(1 to 1734), 93(1 to
15), 94(1 to 792), 95(1 to 1024), 96(1 to
932), 97(1 to 555), 98(1 to 783), 99(1 to
911), 100(1 to 1003), 101(1 to 37),
102(1), 103(1 to 1588), 104(1 to 1492),
105(1 to 2700), 106(1 to 1101), 107(1 to
792), 108(1 to 466), 109(1 to 108), 110(1
to 561), 111(1 to 1133), 112/1(1 to 737),
112/2(1 to 756), 112/3(1 to 646), 112/
4(1 to 591), 113(1 to 1084), 117(1 to
1691), 118/1(1 to 2847), 118/2(1 to
1183), 119(1 to 802), 120(1 to 1027),
123(1 to 1276)
6 Rohru Rohru 9(1 to 1234), 12 {Mauja Garher Rohru

(1 to 323), DPF Malkhoon(1 to 182)},
15{Koti Doyam(695 to 721),
Bachhunchh(1 to 1223)}, 16(722- 752),
17(1 to 921), 18 {Sainji(1 to 1534),
Majhgaon(1 to 972), DPF Kui(1 to
175)}, 19(285 to 694), 26(1 to 381), 27(1
to 29), 28(1 to 1168), 29(1 to 4), 36(1 to
532), 54(1 to 871), 58(1 to 747), 59(1 to
1672), 60(1 to 1351), 61(1 to 1456), 63(1
to 1518), 64 {DPF Budhara(1 to 10),
DPF Govana(1 to 7)}, 65(1 to 496), 66(1
to 667), 67(1 to 108), 68(1 to 507), 122(1
to 973), 122/1(1 to 2065), 126(1 to 57),
127(1 to 1336), 128(1 to 1608), 129(1
to 947), 132(1 to 1705), 133(1 to 1776),
134(1 to 2440), 136(1 to 1587), 137(1
to 1205), 138(1 to 1199)
7 Mehandli IA Mehandli 60(1 to 1220) Rohru

8 Kasumpti IA- Shogi 339(1 to 412), 6/84(1 to 67), Shimla
IA Shili- Bagi 393(1 to 720) (Rural),
(1) (2) (3) (4) (5)
9 Chirgaon IA- Sunda- 41(1 to 1614) Chirgaon

Bhaura
10 Sarswati Nagar IE Pandranu 60(1 to 348) Rohru
11 Nerwa IA- Nerwa 131/1(1 to 572), 131/2(1 to 794), Nerwa
132(1 to 530), 133(1 to 206)
(11) DISTRICT SIRMAUR

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Rajgarh Rajgarh 49(1 to 792), 50(1 to 311), Rajgarh
51(1 to 379), 52(1 to 444), 53(1 to 222),
54(1 to 748), 55(1 to 238), 56(1 to 375),
57(1 to 935), 58(1 to 895), 59(1 to 678),
60(1 to 871), 61(1 to 1118), 62(1 to 925),
63(1 to 1200), 64(1 to 469), 89(1 to 65),
90(1 to 110), 91(1 to 246), 92(1 to 222),
93(1 to 166), 94(1 to 143), 95(1 to 165),
96(1 to 331), 97(1 to 171), 98(1 to 246),
99(1 to 370), 100(1 to 992), 101(1 to
113), 102(1 to 249), 103(1 to 461), 104(1
to 789), 105(1 to 4510), 106(1 to 886),
107(1 to 316), 108(1 to 646), 109(1 to
750), 110(1 to 122), 111(1 to 130), 112(1
to 133), 113(1 to 112), 114(1 to 134),
115(1 to 299), 116(1 to 281), 117(1 to
55), 118(1 to 612), 119(1 to 727), 120(1
to 227), 121(1 to 861), 122(1 to 347),
123(1 to 765), 124(1 to 703), 125(1 to
852), 126(1 to 637), 127(1 to 817), 128(1
to 1094), 129(1 to 396), 130(1 to 856),
131(1to 661), 132(1 to 546), 133(1 to
739), 134(1 to 451), 135(1 to 668), 136(1
to 206), 137(1 to 1131), 138(1 to 1186),
139(1 to 294), 140(1 to 180), 141(1 to
735)
2 Nahan Nahan 1(1 to 634), 2(1 to 348), 3(1 to 407), Nahan
IA Johron 4(1 to 881), 5(1 to 92), 6(1 to 201),
(Kala Amb) 7(1 to 361), 8(1 to 36), 9(1 to 43), 10(1
to 99), 11(1 to 78), 12(1 to 36), 13(1 to
(1) (2) (3) (4) (5)

26), 14(1 to 113), 15(1 to 425), 16(1 to
498), 17(1 to 346), 18(1 to 33), 19(1 to
183), 20(1 to 163), 21(1 to 175), 22(1 to
230), 23(1 to 10), 24(1 to 140), 25(1 to
341), 26(1 to 180), 27(1 to 32), 28(1 to
172), 29(1 to 60), 30(1 to 597), 31(1 to
384), 32(1 to 112), 33(1 to 420), 34(1 to
214), 35(1 to 110), 36(1 to 121), 37(1 to
193), 38(1 to 85), 39(1 to 392), 40(1 to
363), 41(1 to 996), 42(1 to 246), 43(1 to
244), 44(1 to 270), 44/1(1 to 186), 45(1
to 247), 46/1(1 to 1567), 46/2(1 to 431),
46/3(1 to 549), 46/4(1 to 633), 46/5(1 to
93), 46/6(1 to 2166), 46/7(1 to 1363),
46/8(1 to 3569), 46/9(1 to 108), 46/10(1
to 2779), 47(1 to 108), 48(1 to 217), 49(1
to 217), 50(1 to 301), 51(1 to 126), 52(1
to 636), 53(1 to 413), 54(1 to 546), 55(1
to 808), 56(1 to 362), 57(1 to 174), 58(1
to 342), 59(1 to 118), 60(1 to 319), 61(1
to 179), 63(1 to 70), 64(1 to 369), 65(1
to 485), 66(1 to 704), 67(1 to 364), 68(1
to 976), 69(1 to 238), 70(- 364), 71(1 to
85), 72(1 to 521), 73(1 to 146), 74(1 to
40), 75(1 to 97), 76(1 to 169), 77(1 to
146), 78(1 to 135), 79(1 to 81), 95(1 to
468), 96(1 to 204), 97(1 to 176), 98(1 to
172), 99(1 to 194), 100(1 to 147), 101(1
to 102), 102(1 to 387), 103(1 to 195),
104(1 to 155), 105(1 to 267), 106(1 to
111), 107(1 to 46), 108(1 to 70), 109(1
to 223), 110(1 to 133), 111(1 to 193),
112(1 to 306), 113(1 to 91), 114(1 to 25),
115(1 to 119), 116(1 to 42), 117(1 to 230),
118(1 to 221), 119(1 to 231), 120(1 to
810), 121(1 to 217), 122(1 to 402), 123(1
to 263), 124(1 to 726), 125(1 to 133),
126(1 to 371), 127(1 to 490), 128(1 to
266), 129(1 to 230), 130(1 to 258), 131(1
to 246), 132(1 to 99), 133(1 to 49), 134(1
to 229), 135(1 to 141), 136(1 to 195),
137(1 to 360), 138(1 to 206), 139(1 to
487), 140(1 to 450), 141(1 to 374), 142(1
to 614), 143(1 to 458), 144(1 to 118),
145(1 to 448), 146(1 to 198), 147(1 to
(1) (2) (3) (4) (5)

120), 148(1 to 204), 149(1 to 150), 150(1
to 125), 151(1 to 43), 152(1 to 26), 153(1
to 60), 154(1 to 62)
3 Majra Majra 61(1 to 90), 62(1 to 299), 63(1 to Paonta Sahib

158), 64(1 to 251), 65(1 to 438), 66
(1 to 26),67(1 to 213), 68(1 to 108),
IA - Gondpur 69(1 to 141), 70(1 to 152), 71(1 to 515),
72(1 to 363), 73(1 to 122), 74(1 to 219),
75(1 to 258), 76(1 to 157), 77(1 to 37),
78(1 to 71), 79(1 to 169), 80(1 to 130),
81(1 to 41), 82(1 to 191), 83(1 to 122),
84(1 to 196), 85(1 to 418), 86(1 to 171),
87(1 to 106), 88(1 to 138), 96(1 to 166),
97(1 to 215), 98(1 to 184), 99(1 to 358),
114(1 to 652), 118(1 to 203), 119(1 to
287), 120(1 to 80), 121(1 to 1132), 122(1
to 129), 123(1 to 694), 124(1 to 173),
125(1 to 443), 126(1 to 230), 127(1 to
220), 128(1 to 295), 129(1 to 466), 130(1
to 145), 131(1 to 335), 132(1 to 115),
133(1 to 434), 134(1 to 340), 135(1 to
268), 136(1 to 342), 137(1 to 103), 138(1
to 188), 139(1 to 381), 140(1 to 393,
141(1 to 188), 142(1 to 340), 143(1 to
372), 144(1 to 86), 145(1 to 292), 140(1
to 959), 147(1 to 257), 148(1 to 365),
149(1 to 1070), 150(1 to 252), 151(1 to
331), 152(1 to 437), 153(1 to 125),
154(1 to 289), 155(1 to 37), 156(1 to
467), 157(1 to 363), 158(1 to 684), 160(1
to 78), 161(1 to 45), 162(1 to 566), 163(1
to 88), 164(1 to 104), 165(1 to 40), 166(1
to 179), 167(1 to 48), 168(1 to 54), 169(1
to 218), 170(1 to 155), 171(1 to 314)
4 Kamrau Kamrau 1(1 to 2358), 2(1 to 440), Kamrau
3(1 to 569), 4(1 to 834), 5(1 to 486), 6(1
to 97), 7(1 to 40), 8(1 to 104), 9(1 to
1797), 10(1 to 496), 11(1 to 284), 12(1
to 2667), 13(1 to 883), 14(1 to 614), 15(1
to 123), 16(1 to 236), 17(1 to 718), 18(1
to 634), 20(1 to 126), 21(1 to 808), 22(1
to 198), 23(1 to 1763), 24(1 to 3789),
25(1 to 609), 26(1 to 538), 27(1 to 135),
28(1 to 737), 30(1 to 204), 213(1 to
(1) (2) (3) (4) (5)

1307), 214(1 to 2767), 215(1 to 312),
216(1 to 2862), 217(1 to 2991), 218(1
to 249), 241(1 to 824), 242(1 to 4463),
243(1 to 1952), 244(1 to 841), 245(1 to
2235), 246(1 to 1636), 247(1 to 3531),
248(1 to 1435), 249(1 to 1668), 250(1
to 2824)
5 Paonta Sahib Paonta Sahib 19(1 to 213), 29(1 to 290), Paonta Sahib
31(1 to 222), 32(1 to 403), 33(1 to 595),
34(1 to 63), 35(1 to 560), 36(1 to 300),
37(1 to 237), 38(1 to 2092), 39(1 to 87),
40(1 to 780), 41(1 to 670), 42(1 to 217),
43(1 to 557), 44(1 to 119), 45(1 to 308),
46(1 to 499), 47(1 to 325), 48(1 to 1211),
49(1 to 201), 50(1 to 211), 51(1 to 147),
52(1 to 86), 53(1 to 203), 54(1 to 1771),
55(1 to 312), 56(1 to 1060), 57(1 to 1103),
58(1 to 157), 59(1 to 402), 60(1 to 381),
89(1 to 106), 90(1 to 356), 91(1 to 113),
92(1 to 168), 93(1 to 196), 94(1 to 353),
95(1 to 178), 100(1 to 360), 101(1 to
298), 102(1 to 218), 103(1 to 234), 104(1
to 258), 105(1 to 170), 106(1 to 574),
107(1 to 483), 108(1 to 164), 109(1 to
229), 110(1 to 418), 111(1 to 503), 112(1
to 178), 113(1 to 409), 115(1 to 834),
116(1 to 1067), 117(1 to 1651).
(12) DISTRICT-UNA

Kanungo Sub-
Circle Tehsil
(1) (2) (3) (4) (5)
1 Una Una 200(1 to 2566), 201(1 to 3176), Una
202(1 to 2713), 203(1 to 2342), 204 {
Kotla Kalan(1 to 3272), Nichla Kotla(1
to 3034)}, 205{Arnyala(1 to 4016),
Arya Nagar(1 to 1488)}, 206 {Malahat
(1 to 3076), Malahat Nagar(1 to 2368)},
207(1 to 2599), 208 {Una Khas(1 to
3317), Bag(1 to 1187), Shiv Nagar(1 to
3125), Galua(1 to 3186), Baihli(1 to
2079)}, 209{ Rampur(1 to 3671),
(1) (2) (3) (4) (5)

Rampur Bela(1 to 402)}, 210(1 to 2912),
211{ Tabba(1 to 2220), Jalgran(1 to
1441), Rakkar Colony(1 to 1937)}, 212(
1 to 1127), 213(1 to 1017), 214(1 to
2743), 215(1 to 1602), 216{ Jankour
Khas(1 to 3774), Jankour Har(1 to
1541)}, 217(1 to 2483), 455{ Lamlehri
Uparli(1 to 1682), Lamlehri Nichli(1 to
2318)}, 456(1 to 3365), 457{Basoli
Uperli(1 to 1120), Basoli Nichli(1 to
3909)}, 458{Chatada Uparla(1 to 1305),
Chatada Khas(1 to 2673)}
2 Ispur Ispur 178 {Nagnoli(1 to 3031), Nagnoli Una

I & II Har(1 to 2401), Lawana Majra(1 to
3144)}, 179 {Panjawar(1 to 6157),
Panjawar Jangal(1 to 2008), Panjawar
Jhikla(1 to 5013)}, 180(1 to 1421), 181
{Bheni Khad(1 to 3622), Khad(1 to
3081), Chak Khad(1 to 3130), Jangal
Khad(1 to 395)}, 182(1 to 1448), 184(1
to 1886), 185 {Panoh Pratham(1 to
2283), Panoh Duvitya( 1 to 921)},
186{Teuri Pratham( 1 to 1992), Teuri
Duvitya(1 to 1544)}, 187( 1 to 2131),
188( 1 to 1033), 189 {Nari Nichli ( 1 to
1857), Nari Uparli (1 to 1841)}, 190{
Bishna Nagar(Takka), (12481), Sansal
Nagar(1 to 1643), Ram Nagar(1 to
1682), 191(1 to 2194), 192{Raiseri
Uparli( 1 to 1701), Raisari Nichli(1 to
1281)}, 193(1 to 1710), 194{Basal( 1
to 1594), Galua(1 to 1694), Thakur
Dwara(1 to 1980), Kaswa(1 to 2727),
Khaduni(1 to 1607)}, 195 {Pandoga(1
to 3594), Pandoga Uparla(1 to 3370),
Pandoga Nichla(1 to 3410), Pandoga
Kayarian (1 to 1557)}, 196 {Ishpur(1
to 3157), Ishpur Uparla(1 to 2992),
Ishpur Tanda(1 to 4301)},
197{Bhadsali(1 to 1866), Bhadsali
Har(1 to 3341), Bhadsali Tholiyan(1 to
2492), Bhadsali Bhul Garh(1 to 2243),
Jungal Bhadsali(1 to 872)}, 198 {Saloh
Nichla( 1 to 4853), Arjun Pura(1 to
(1) (2) (3) (4) (5)

986), Ghaluwal(1 to 2369), Saloh
Uparla(1 to 3558), Dehrianwala (1 to
1268), Jungal Saloh (1 to 288)}, 438( 1
to 2025), 439( 1 to 1450), 440(1 to 1410/
1), 441(1 to 3543), 442( 1 to 1013), 443(1
to 574), 444( 1 to 3715), 445(1 to 2144),
446(1 to 1270), 447{Nangal Pratham(
1 to 996), Nangal Duvtiya(1 to 333)},
448 {Chalola Pratham(1 to 2829),
Chalola Duvitya(1 to 1879)}, 449( 1 to
1021), 450( 1 to 2875), 451( 1 to 861),
452( 1 to 3753), 453{ Samoor Kalan
Abal( 1 to 1766), Samoor Kalan Doyam
(1 to 1480)}, 454 (1 to 2123)
3 Dulehar Dulehar 470( 1 to 6504), 471{Nangal Haroli

I.A. Tahliwala Khurd( 1 to 3020), Thai(1 to 2621),
Manuwal(1 to 3400)}, 472{Nangal
Kalan(1 to 1729), Jatpur (1 to 3289),
Tahliwal Nichla (1 to 746), Tahliwal (1
to 645)}, 473(1 to 2135), 474(1 to 1093),
475(1 to 7783), 476{Bathri(1 to 3621),
Bathri Bela(1 to 1755)}, 526{Dulehar
Khas(1 to 2374), Dulehar Uparla(1 to
1763), Padhyara(1 to 3475), Hira
Nagar(1 to 3613)}, 527{Kungrat(1 to
1126), Chandpur(1 to 3646), Hiran(1 to
1874), Hir Thada(1 to 2242), Chhetran(1
to 3561), Shayampur( 1 to 2305)}, 528(1
to 4761), 529{Gondpur Bulla( 1 to 2670),
Gondpur Bulla Nichla(1 to 1671)}, 530{
Gondpur Jaichand(1 to 2908), Gondpur
Jaichand Nichla(1 to 1548)}, 531(1 to
4173)
4 Gagret Gagret 139{Ambota(1 to 2420), Amb
I.A Ramnagar Darwali(1 to 519), Chatehar Kuhal(1
to 2840), Shiv Wari(1 to 3832), Jindbad
(1 to 2360)}, 140{Gagret Khas(1 to
4066), Indira Nagar(1 to 2197), Dev
Nagar(1 to 1956), Ram Nagar(1 to
3289), Krishna Nagar(1 to 2478)},
142(1 to 3279), 145 {Bumlu (1 to 911),
Shashtri Nagar(1 to 1336)}, 146( 1 to
779), 147{Badoh( 1 to 1702),
Bhathianwala(1 to 1706)}, 148 {Oyal(
(1) (2) (3) (4) (5)

1 to 4365), Thaplan (1 to 1041)}, 160( 1
to 3774), 161 {Mawa Sindhian Nichli(1
to 2419), Mawa Sindhian Uparli(1 to
2662)}, 162(1 to 2529), 164 {Kuthera
Jaswalan Uparla( 1 to 2435), Kuthera
Jaswalan Nichla(1 to 4316)}, 167{
Loharli Uparli( 1 to 2145), Loharli
Nichli(1 to 2781)}, 168 {Jadla Pratham(
1 to 3015), Jadla Duvtiya (1 to 1108)},
169( 1 to 3675), 177{ Guglehar(1 to
2979), Piplu(1 to 2280)}
5 Daulatpur Daulatpur 1(1 to 1298), 2 {Raipur(1 to 4237), Amb

Marwari(1 to 3810)}, 3(1 to 2342), 118(
1 to 2719), 119 {Daulatpur(1 to 3123),
Wari(1 to 5167), Kuwai Devi(1 to
567)}, 124 { Chalet Uparla(1 to 3105),
Chalet Nichla(1 to 3169)}, 125
{Amboa(1 to 4464), Lambi(1 to 1778)},
126 {Mawa Kohlan Uparla( 1 to 3105),
Mawa Kohlan Nichla(1 to 3169), Tarali
(1 to 1281), Naloti (1 to 1464)}, 128( 1
to 1499), 129 {Nangal Jarialan(1 to
1421), Chauki(1 to 2590), Moh Dharian,
(1- 1390), Khan Tilla(1 to 1834), 130 {
Ghanari Dhadwalan(1 to 1491),
Ghanari Brahmn Changa(1 to 4754),
136 {Dayoli Minhasa(1 to 3700), Dayoli
Jaswalan(1 to 4537), 137{ Sangnai(1 to
5574), Ghanowal(1 to 3174),
Kalapanga(1 to 921), Matyalka(1 to
1744), Jit pur Behri(1 to 1990)}
6 Chururu Chururu 45(1 to 451), 46(1 to 864), Amb

47(1 to 651), 48(1 to 197), 49( 1 to 195),
50( 1 to 625), 51( 1 to 826), 52(1 to 453),
91( 1 to 559), 92( 1 to 665), 93(1 to 639),
94( 1 to 797), 95 {R- J- R- III Dhadui
G(1 to 3), Jubehar (1 to 1164), 96
{Jandoh( 1 to 733), Jandoh Rakkar(1
to 79), 97( 1 to 733), 98( 1 to 928), 99( 1
to 368), 100( 1 to 455), 101 {Tiyai( 1 to
1099, Reserve Jungal Dhadui R- III
G(1)}, 102( 1 to 614), 103 {Chak
Sarai(1 to 549), R.F.R- III Dhadui- F-
(1) (2) (3) (4) (5)

I(1 to 3), }, 109( 1 to 348), 110( 1 to
375), 111( 1 to 1126), 112(1 to 293), 113(
1 to 2761), 115( 1 to 385), 157{
Thathal(1 to 3758), Ram Nagar(1 to
3944), Nakki(1 to 1312)}, 165
{Takarla(1 to 2894), Shiv Nagar(1 to
1630), Dhandari(1 to 2931)}, 166(1 to
2253), 170(1 to 1362), 171( 1 to 1807),
172(1 to 1754), 173 {Satothar(1 to
2208), Malkar(1 to 2662)}, 174( 1 to
5733), 175 {Hamvoli Uparli(1 to 2991),
Hamvoli Nichli(1 to 1421)}, 176(1 to
1478), 183( 1 to 2024), 437 {Dhusara
Abal(1 to 1948), Dhusara Doyam(1 to
3296)}
7 Dehlan IA Mehatpur 218 {Raipur Uparla(1 to 2129), Una

Raipur Nichla(1 to 2552)}, 219 { Pekhu
Bela( 1 to 1036), Badehar(1 to 1337),
Dehlan(1 to 3088), Uparla Dehlan(1 to
1185)}, 225 {Charatgarh Uparla(1 to
2518), Charatgarh Nichla(1 to 1517),
226( 1 to 2597), 228 {Basdehra Khas(1
to 2385), Basdehra Brahamna(1 to
4400), Basdehra Rajputan(1 to 3100),
Basdehra Kandlan(1 to 41)}, 229( 1 to
3770), 230 {Kaswati Mehatpur(1 to
3101), Jarai Mehatpur(1 to 1153),
Kalsehra( 1 to 42)}, 231{Uparli
Bhatoli(1 to 1573), Nichli Bhatoli(1 to
1311), Bhatoli College(1 to 360)}, 237(
1 to 814), 244( 1 to 778), 246( 1 to 6025),
248( 1 to 2111), 249( 1 to 1771), 459( 1
to 3089), 461( 1 to 4430)
8 Amb IA Kuthera 74( 1 to 967), 76( 1 to 1721), Amb

(Amb) 78( 1 to 378), 85( 1 to 2923), 134
{Bhanjal(1 to 3066), Shankar Nagar(1
to 1683), Ram Nagar(1 to 1108), Mehra
Nagar(1 to 2638), Gokal Nagar(1 to
1555), 138 {Mubarikpur( 1 to 2411),
Rampur(1 to 1139), Shiv Pur(1 to 1790),
Kashipur(1 to 3343)}, 141( 1 to 2273),
143 {Amb(1 to 2807), Adarsh Nagar(1
(1) (2) (3) (4) (5)

to 1917), Hira Nagar(1 to 2236), Partap
Nagar(1 to 2400)}, 144 { Andora
Uperla(1 to 3806), Andora Nichla(1 to
3087)}, 149(1 to 1067), 150(1 to 2921),
151( 1 to 2394), 152(1 to 3253), 155(1
to 1879), 158(1 to 5656), 163(1 to 5726)
ANNEXURE-III
(1) DISTRICT-HARIDWAR
S. Name of the Name of the Khasra Nos. Name of

No. Industrial Villages coming Tehsil
Estates/ in industrial
Area Estate/Area
1. IIE-BHEL, Rawali 1, 2, 5, 7, 9 to 17, 103, 108 to 110, Haridwar

Haridwar Mahdood 113, 114, 117, 118, 121, 122, 124,
and Ancillary 127 to 130, 147, 160, 161, 347 to 350,
Estates 353 to 355, 363, 379 to 393, 395 to 400,
672, 676 to 678, 681, 682, 690, 747, 790,
802 to 807
2. IIE-BHEL, Jwalapur 2, 4, 6, 8 to 10, 14, 17, 18, 20, 21, Haridwar

Haridwar 23, 25, 57, 58, 60, 64, 66
and Ancillary
Estates
3. IIE-BHEL, Ahmedpur 1016, 1025, 1028, 1030, 1056, Haridwar

Haridwar Kadach 1057, 1059, 1070, 1071, 1083,
and Ancillary 1113
Estates
4. IIE-BHEL, Mayapuri 2/1 to 30, 68/1 Haridwar

Haridwar and
Ancillary
Estates
5. IIE-BHEL, Rawali 593 to 599, 600m, 607/2m, 608, Haridwar

Haridwar Mahdood 882m, 888m, 890/2m, 891m, 893
and Ancillary to 903, 903m
Estates
6. IIE-BHEL, Jamalpur 68 to 115, 116m, 118m to 122m, Haridwar

Haridwar Khurd 124m to 130m, 137m to 160m,
and Ancillary 183m, 184m, 187m to 88m, Estates
190m, 191m, 193m to 197m, 199m to 290m, 292m to
313m, 315m to 320m, 322m to 342m
7. Industrial Bantakhedi 6 to 12, 91 to 94, 96 to 114 Roorkee

Estate,
Bantakhedi
________________________________________________________________________________________________
(2) DISTRICT-UDHAMSINGHNAGAR
_____________________________________________________________________________________________________________________
Area Estate/Area
1 IIE-Pantnagar Kalyanpur 126, 135, 136, 138 to 141, 151 Kichha

to 160, 164, 167, 187, 189, 261 to 263,
265 to 269, 273 to 276, 278 to 289, 291,
293, 294, 296 to 313, 315 to 318, 337
to 341, 372 to 428,
2. IIE-Pantnagar Jagatpur 109 to 112, 116 Kichha
3. IIE-Pantnagar Shimla Bahadur 1, 3, 5, 7, 9, 11, 13, 15, 17, Kichha

19, 20, 22, 24, 25
4. IIE-Pantnagar Phoolbagh 41, 49 to 54, 205 to 209, 211 to Kichha

213, 215, 216
5. Industrial Lalarpatti 36, 39, 45, 79, 94, 122, 127 to 130, Sitarganj
Region/ 132, 138, 142, 145, 147, 149, 157,
Estate 159, 160, 163, 167 to 169, 172, 173
Sampurnanad
jail kemp
(IIE-Sitarganj)
6. Industrial Meravahrana 37, 30/1, 23A, 32v(ba), 16, 23B, 33, Sitarganj
Estate 32A
Sampurnanad
jail kemp
(IIE-Sitarganj)
7. Industrial Ukroli 7 to 9, 9/1, 9/2, 11 Sitarganj

Estate
(1) (2) (3) (4) (5)

Sampurnanad
jail kemp
(IIE-Sitarganj)
8. Narayan Nagar Hempur 27, 27Mi, 28Mi, 48Mi, 49Mi, Kashipur

Industrial Ismyle, 30Mi, 34Mi
Estate Shivlalpur
Dallu,
Kundeswara
(3) DISTRICT-DEHRADUN

Area Estate/Area
1. Patel Nagar Dehrakhas 646, 1148 to 1169, 1183 to 1187, Dehradun

1189 to 1203, 1206, 1207, 1210 to Sadar
1216, 1192, 1196 , 1197, 433
2. I.T.Park Gujrada 446 Ga, 447 Ka, 447 Kha, 447Ga, Angah
Dhaoran Khas Mansingh wala 449 Dehradun
Sadar
3. I.T.Park Dhaorankhas 79, 80Mi, 81 , 82, 83Mi, 84Mi, Dehradun

Dhaoran Khas 148Mi, 149 Mi, 150, 151, 152Mi, Sadar
153Mi, 154Mi, 155Mi, 156 to 158, 159
Mi, 160, 161Mi, 163Mi, 164 to 173
4. I.T.Park Danda 77 Ka, 77Kha Dehradun

Dhaoran Khas Nooriwala Sadar
5. I.T.Park Danda Dhaoran 23, 29, 30Kha, 37Kha, 200Ka, Dehradun

Dhaoran Khas 200Kha Sadar
6. Selakui Central Hope 309, 310, 311, 312, 313, 316, Dehradun
Town 300 to 305, 307, 322/1 to 322/3, Sadar/Vikash
298 Mi, 262 Mi, 122Mi, 128, Nagar
208, 232 to 234, 264, 270/1391,
274/1397, 283/1401, 293/1402,
270/1391Mi
7. Selaqui Central Hope 1034 M, 1/1/3 M, 1/1/M, 959, 960, Dehradun
(Camp Road) Town 1007, 1020, 1032, 1053, 1056Mi, Sadar
(1) (2) (3) (4) (5)

323/4, 323/3, 323Mi, 322
8. Lal Tappar Majri Grant 3928 to 3936, 3938 to 3945, Dehradun
3958 to 3960, 3972 to 3974, Sadar
3914 to 3916, 3839 Ka, 3864, 3865,
3862, 3871 to 3874, 3879 to 3885, 3849,
3844, 3832, 3828, 3829, 3831, 3982,
3982Ka, 3982Kha, 3983, 3975, 3988,
4003, 4005, 4008, 4051, 3984, 3833,
3834Ka, 3985, 3986
9. Mohbewala Mohbewala Mohabewala : 1 to 147, 149 to 177, Dehradun
Industrial Area Chandrabani 179 to 180, 188D, 199 to 203, 296D Sadar
Khalsa Chandrabani Khalsa: 70, 102, 115
Arcadia to 127, 129, 131 to 133, 135 to 152,
Grant 155, 156, 158 to 193,
Arcadia Grant: 2330/1, 2330/2, 2343,
2344, 2346, 2352, 2353Mi ZA, 2354
to 2361Ch ZA, 2362 to 2365,
2366Mi, 2367
_______________________________________________________________________________________________
(4) DISTRICT - ALMORA

Area Estate/Area
1. Syalidhaar Syalidhaar 656, 662, 663, 664, 799/975 Almora

Adhaeli
Tewari
2. Pataldevi Pataldevi 2827 Almora
[pandey khola]
(5) DISTRICT-NAINITAL

Area Estate/Area
____________________________________________________________________________________________
UPSIDC Aanu 1224, 966M, 968M, 581/1347 Nainital

Industrial
Area, Bhimtal
____________________________________________________________________________________________
(6) DISTRICT-PITHORAGARH

Area Estate/Area
1 Industrial Estate Ghorpatta Khatauni No. 1567 Munsyari

Munsyari
(7) DISTRICT-PAURI GARHWAL

Area Estate/Area
1. Govt. Balbhadrapur 18/1 Kotdwar

Industrial
Estate,
Balbhadrapur
2. UPSIDC Jashodharpur 39, 40, 43/208, 53, 54ka, 54kha, Kotdwar

Industrial 60ka, 61, 62
Area,
Jashodharpur
Exemption to certain specified goods cleared from units located in the State of Uttarakhand or State of Himachal
Pradesh from the whole of the duty of Excise a Additional duty of Excise.
[Notifn. No. 49 /03-CE., dt. 10.6.2003 as amended by Notfn. Nos. 54/03, 76/03, 27/04, 12/06, 38/06, 48/
06, 1/08 and 11/08, 6/16].
necessary in the public interest so to do, hereby exempts the goods specified in the Schedule appended
hereto, other than the goods specified in the Annexure appended hereto, and cleared from a unit located in
the State of Uttranchal or State of Himachal Pradesh, from the whole of the duty of excise or additional duty
of excise, as the case may be, leviable thereon under any of the said Acts.
Provided that the exemption contained in this notification shall apply subject to the following
conditions, namely:-
(i) The manufacturer who intends to avail of the exemption under this notification shall exercise
his option in writing before effecting the first clearance and such option shall be effective
from the date of exercise of the option and shall not be withdrawn during the remaining part
of the financial year;
(ii) The manufacturer shall, while exercising the option under condition (i), inform in writing
to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner
of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise
giving the following particulars, namely:-
(a) name and address of the manufactuer;

(c) description of inputs used in manufacture of specified goods;
(d) description of the specified goods produced;
(e) date on which option under this notification has been exercised;
(iii) The manufacturer may, for the current financial year, submit his option in writing on or before
the 30th day of November, 2003.
2. The exemption contained in this notification shall apply only to the following kinds of units, namely:-
(i) new industrial units which have commenced commercial production on or after the 7th
day of January, 2003, but not later than the 31st day of March, 2010;
(ii) industrial units existing before the 7th day of January, 2003, but which have under-
taken substantial expansion by way of increase in installed capacity by not less than twenty
five per cent on or after 7th day of January, 2003, but have commenced commercial produc-
tion from such expanded capacity, not later than the 31st day of March, 2010;
exceeding ten years from the date of publication of this notification in the Official Gazette or from the date
of commencement of commercial production, whichever is later.
amounting to manufacture in the States of Uttarakhand or Himachal Pradesh.
SCHEDULE
SI. Goods or Activity to be exempted Excise Sub-class ITC (HS),
No. classification under NIC classification
Heading / Sub- classification 4/6/8 digit
heading /tariff item 1998
(1) (2) (3) (4) (5)
1. Floriculture 0603/060120/
06029020/
06024000
2. Medicinal herbs and aromatic herbs-processing
3. Honey 040900
4. Horticulture and Agro based industries such as 15135-15137
and 15139
(a) Sauces, Ketchup and the other goods 2103
of heading 2103
(b) Fruit Juices and fruit pulp 2202 90 20
(c) Jams, Jellies, vegetable juices, puree, 20
pickles and other goods of Chapter 20
(d) Preserved fruits and vegetables
(e) Processing of fresh fruits and vegetables
including packaging
(f) Processing, preservation, packaging of
mushrooms.
5. Food processing industry excluding those 1901 to 1904
included in the negative list as per
Annexure
6. Sugar and its by products 17019100
(1) (2) (3) (4) (5)

7. Silk and silk products 5004, 5005, 17116
5006 or 5007
8. Wool and wool products 5101 to 5113 17117
9. Woven fabrics (Excisable garments) 6101 to 6117
10. Sports goods and articles and equipments for 9506
general physical exercise and equipment for
adventure sports/activities, tourism
11. Paper and paper products excluding those
in negative list as per Annexure
12. Pharmaceutical products (excluding sterile surgical 3003 to 3006
or dental adhesion barriers, whether or not absorbable)
13. Information and Communication Technology 8471 or 8443 32 30006/7
Industry Computer hardware Call centres (except 8443 32 60
and 8443 32 90) or
8528 41 00 or
8528 51 00
14. Bottling of Mineral water 2201
15. Eco-tourism Hotels, resorts, spa, 55101
entertainment/ amusement parks
and ropeways
16. Industrial gases (based on atmosphere fraction)
17. Handicrafts
18. Non-timber forest product based industries.;
ANNEXURE
SI. No. Good or Activity not to be exempted Excise Sub-class

classification under NIC
Chapter/ heading/ Classification
sub-heading / 1998
tariff item
(1) (2) (3) (4)
1. Tobacco and tobacco products including 2401 to 2403 1600

cigarettes and pan masala and 2106
2. Thermal Power Plant (coal and oil based) 40102/40103
3. Coal washeries or dry coal processing
4. Inorganic chemicals, excluding medicinal 28
grade oxygen (2804 40 10), medicinal grade
hydrogen peroxide (2847 00 00), compressed
air (2853 00 30)
5. Organic chemicals excluding Provitamins or vitamins, 29 24117
hormones (2936 or 2937), Glycosides (2938), sugars
(2940 00 00) Sugar reproduction by synthesis not
allowed as also downstream industries for sugar
(1) (2) (3) (4)

6. Tanning and dyeing extracts, tanins and their 32 24113/24114
derivatives, dyes, colours, paints and varnishes,
putty, fillers and other mastics, inks
7. Marble and mineral substances not classified 2502 00 00 14106/14107
elsewhere 2503 to 2522,
2525 to 2530
8. Flour mill or rice mill 1101 00 00 15311
9. Foundries using coal
10. Mineral fuels, mineral oils and products of 27
their distillation; Bituminous substances:
Mineral waxes
11. Synthetic rubber products 4002 24131
12. Cement clinkers and asbestos, raw 2523 10 00, 2524
including fibre
13. Explosive (including industrial explosives, 3601 to 3606 24292
detonators and fuses, fireworks, matches,
propellant powders and other goods of
heading 3601 to 3606)
14. Mineral and chemical fertilizers 3102 to 3105 2412
15. Insecticides, fungicides, herbicides and pesticides 3808 24211/24219
(basic manufacture and formulation)
16 Fibre glass and articles thereof 7019 26102
17. Manufacture of pulp-wood pulp, mechanical 47 21011
or chemical (including dissolving pulp)
18. Branded aerated water or soft drinks 2201 10 20 15541/15542
(non-fruit based) 2202 10 10
19. Paper 4801 21011to 21019
Writing or printing paper for printing of 4802
educational textbooks
Paper or paperboard, in the manufacture of which,- 4802
(i) the principal process of lifting the pulp is done by
hand; and
(ii) if power driven sheet forming equipment is used,
the Cylinder Mould Vat does not exceed 40 inches
Maplitho paper supplied to a Braille press against 4802
an indent placed by the National Institute for Visually
Handicapped, Dehradun
Newsprint, in rolls or sheets 4801
Kraft paper supplied to a Braille press against an 4804
indent placed by the National Institute for Visually
Sanitary towel and tampons, napkins and napkin 4818
liners for babies and similar sanitary articles
Cigarette paper, whether or not cut to size or 4813
in the form of booklets or tubes
GENERAL EXEMPTION NO. 19A 1163
(1) (2) (3) (4)

Grease-proof paper 4806 20 00
Toilet or facial tissues and other goods 4803
Paper and paper board, laminated internally 4807
with bitumen, tar or asphalt
Carbon or similar copying paper 4809 90 00
Products consisting of sheets of paper or 4811 41 00,
paperboard, impregnated, coated, or covered with 4811 49 00,
plastics and other goods of tariff item 4811 41 00,
4811 49 00, 4811 51 00 or 4811 59 00 (excluding floor coverings
on a base of paper or of paperboard, whether or not cut to size)
Paper and paper board, coated, impregnated 4811 51 00, or
or covered with wax and other goods of 4811 59 00
tariff item 4811 60 00 4811 60 00
20. Plastics and articles thereof 3909 to 3915
21. Industries, notified under the Doon Valley
notification [S.O. 102(E), dated the
1st February, 1989] as amended from
time to time, issued by the Ministry of
Environment and Forests, in the Doon Valley
area of the State of Uttranchal.
GENERAL EXEMPTION NO. 19A
Exemption to exciseable goods falling within the tariff item of the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986).
[Notifn. No. 07/13-CE., dt. 1.3.2013].
exempts the excisable goods of the description specified in column (2) of the Table below and falling within
the tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the
duty of excise specified thereon under the said First Schedule, as is in excess of the amount calculated at the
rate specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No Description of goods Rate

(1) (2) (3)
1. Goods mentioned in the ANNEXURE to the Notification Nil

of the Government of India in the Ministry of Finance,
Department of Revenue No. 49/2003- Central Excise
dated 10th June, 2003, published in the Gazette of India
(1) (2) (3)

Extraordinary Part II, Section 3, Sub-section (i) vide
G.S.R no.471 (E), dated 10th June, 2003, manufactured and
captively consumed within the factory of production, in the
manufacture of final products in respect of which exemption
is claimed under the said notification.
2. Goods mentioned in the ANNEXURE-I to the Notification Nil

of the Government of India in the Ministry of Finance,
Department of Revenue No. 50/2003- Central Excise
dated 10th June, 2003, published in the Gazette of India
Extraordinary Part II, Section 3, Sub-section (i) vide
G.S.R no.472 (E), dated 10th June, 2003, manufactured and
captively consumed within the factory of production, in
the manufacture of final products in respect of which exemption
is claimed under the said notification.
Exemption to all the goods (except as per Annexure I) manufactured by units located in Kutch district of Gujarat
[Notfn. No. 39/01-CE., dt. 31.7.2001 as ammended by Notfn. Nos. 42/01, 45/02, 60/02, 05/03, 16/03, 65/03,9/04, 55/
04, 16/08, 33/08, 51/08].
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944),
read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58
of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40of
1978), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods
specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than goods specified in the
Annexure appended to this notification and cleared from a unit located in Kutch district of Gujarat from so much
of the duty of excise or the additional duty of excise, as the case may be, leviable thereon under any of the said Acts as
is equivalent to the duty payable on value addition undertaken in the manufacture of the said goods by the said
unit.
Provided that in the case of a unit having an original value of investment in plant and machinery installed in
the factory below rupees twenty crore on the date of commencement of commercial production in that unit, the
exemption contained herein shall apply only for the first clearances upto an aggregate value no exceeding twice the
value of such investment from the date of commencement of commercial production, in each year.
2 The duty payable on value addition shall be equivalent to the amount calculated as a percentage of the total
duty payable on the said excisable goods of the description specified in column (3) of the Table below (hereinafter
referred to as the said Table) and falling within the Chapter of the said First Schedule as are given in the corresponding
entry in column (2) of the said Table when manufactured starting from inputs specified in the corresponding entry in
column (5) of the said Table in the same factory, at the rates specified in the corresponding entry in column (4) of the
said Table:
TABLE

(1) (2) (3) (4) (5)
than iron ore
generating sets and
parts thereof
(1) (2) (3) (4) (5)

tapioca starch
coconut, mustard or
rapeseed oil
manganese or silico
manganese
mentioned above in
S.Nos.1 to 15
Provided that where the duty payable on value addition exceeds the duty paid by the manufacturer on the said excisable
goods, other than the amount paid by utilization of CENVAT credit during the month, the duty payable on value addition,
shall be deemed to be equal to the duty so paid other than by CENVAT credit.
2A In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the
exemption contained in this notification shall be subject to the condition that the manufacturer first utilizes whole of the
CENVAT credit available to him on the last day of the month under consideration for payment of duty on goods cleared
during such month and pays only the balance amount in cash.
(a) the manufacturer shall submit a statement of the total duty paid and that paid by utilization of CENVAT
credit, on each category of goods specified in the said Table and cleared under this notification, to the Assistant
Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next
month in which the duty has been paid;
(b) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case
may be, after such verification as may be deemed necessary, shall refund the duty payable on value addition, computed
in the manner as specified in paragraph 2 to the manufacturer by the 15th of the month following the one in which the
statement as at clause (a) above has been submitted.
(a) the manufacturer at his own option, may take credit of the amount calculated in the manner specified in
paragraph 2 in his account current, maintained in terms of the Excise Manual of Supplementary Instructions issued by
the Central Board of Excise and Customs. Such amount credited in the account current may be utilized by the manufacturer
for payment of duty, in the manner specified under rule 8 of the Central Excise Rules, 2004, in subsequent months, and
such payment shall be deemed to be payment in cash;
(b) the credit of the refund amount may be taken by the manufacturer in his account current , by the 7th of the
month following the month under consideration;
(c) a manufacturer who intends to avail the option under clause (a) shall exercise his option in writing for
availing such option before effecting the first clearance in any financial year and such option shall be effective from the
date of exercise of the option and shall not be withdrawn during the remaining part of the financial year;
(d) the manufacturer shall submit a statement of the total duty payable as well as the duty paid by utilization of
CENVAT credit or otherwise and the credit taken as per clause (a), on each category of goods manufactured and cleared
under the notification and specified in the said Table, to the Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise, as the case may be, by the 15th of the month in which the credit has been so taken;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case
may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the
manufacturer and intimate to the manufacturer by the 15th day of the next month to the month in which the statement
under clause (d) has been submitted. In case the credit taken by the manufacturer is in excess of the amount determined,
the manufacturer shall, within five days from the receipt of the intimation, reverse the said excess credit from the
account current maintained by him. In case, the credit taken by the manufacturer is less than the amount of refund
determined, the manufacturer shall be eligible to take credit of the balance amount;
(f) in case the manufacturer fails to comply with the provisions of clauses (a) to (e), he shall forfeit the option,
to take credit of the amount calculated in the manner specified in sub-paragraph 2A in his account current on his own,
as provided for in clauses (a) to (c);
refundable under clause (e) and not reversed by the manufacturer within the period specified therein, shall be recoverable
as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilised for payment
of excise duty on clearances of excisable goods, the said goods shall be considered to have been cleared without
payment of duty to the extent of utilisation of such irregular or excess credit.
Explanation.-For the purposes of this paragraph, duty paid by utilisation of the amount credited in the account current,
shall be taken as payment of duty by way other than utilisation of CENVAT credit under the CENVAT Credit Rules,
2004.
2.1 (1) Notwithstanding anything contained in paragraph 2A, the manufacturer shall have the option not to avail the
rates specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of
a special rate representing the actual value addition in respect of any goods manufactured and cleared under this
notification, if the manufacturer finds that the actual value addition in the production or manufacture of the said goods
is at least 115 per cent of the rate specified in the said Table and for the said purpose, the manufacturer may make an
application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as
the case may be, not later than the 30th day of September in a financial year for determination of such special rate,
stating all relevant facts including the proportion in which the material or components are used in the production or
manufacture of goods:
Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the
case may be, may, if he is satisfied that the manufacturer was prevented by sufficient cause from making the application
within the aforesaid time, allow such manufacturer to make the application within a further period of thirty days:
Provided further that the manufacturer supports his claim for a special rate with a certificate from his statutory
Auditor containing a calculation of value addition in the case of goods for which a claim is made, based on the audited
balance sheet of the unit for the preceding financial year:
Provided also that a manufacturer that commences commercial production on or after the 1st day of April,
2008 may file an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and
Central Excise, as the case may be, for the fixation of a special rate not later than the 30th day of September of the
financial year subsequent to the year in which it commences production.
(1A) Nothing contained in sub-paragraph (1) shall apply to a unit manufacturing goods falling under Serial Nos.
12, 13, 14 or 15 of the Table.
Commissioner of Customs and Central Excise, as the case may be, after making or causing to be made such inquiry as
he deems fit, shall fix the special rate within a period of three months of such application;
(3) Where the manufacturer desires that he may be granted refund provisionally till the time the special rate is
fixed, he may, while making the application, apply to the Commissioner of Central Excise or the Commissioner of
Customs and Central Excise, as the case may be, in writing for grant of provisional refund at the rate specified in column
(4) of the said Table for the goods of description specified in column (3) of the said Table and falling in Chapter of the
First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986) as in corresponding entry in column (2) of the said
Table, and on finalization of the special rate, necessary adjustments be made in the subsequent refunds admissible to the
manufacturer in the month following the fixation of such special rate.
(a) revoke the special rate or amount of refund as determined under sub-paragraph (2) by the Commissioner of
Central Excise or the Commissioner of Customs and Central Excise, as the case may be, or
(b) direct the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case
may be, to withdraw the rate so fixed.
Explanation: For the purpose of this paragraph, the actual value addition in respect of said goods shall be calculated on
the basis of the financial records of the preceding financial year, taking into account the following:
(i) Sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on
the goods;
(iv) Plus: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year;
(v) Less: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year
preceding that under consideration.
Special rate would be the ratio of actual value addition in the production or manufacture of the said goods to the sale
value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on the goods.
(5) The manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all
clearances of excisable goods manufactured and cleared under this notification with effect from the 1st day of April of
the year in which the application referred to at sub-paragraph (1) was filed with the Commissioner of Central Excise or
Commissioner of Central Excise and Customs, as the case may be:
Provided that in cases where the application referred to in sub-paragraph (1) had already been filed prior to the
10th day of June, 2008, the manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in
respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the 1st
day of April, 2008.
(5A) A manufacturer who commences commercial production on or after the 1st day of April, 2008, shall be entitled
to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of all clearances of
excisable goods manufactured and cleared under this notification with effect from the date of commencement of such
commercial production and the difference between the refund payable at such special rate and the actual refund paid to
him from the date of commencement of commercial production till the date of fixation of special rate, shall be refunded
to him.
(6) Where a special rate is fixed under sub-paragraph (2), the refund payable in a month shall be equivalent to the
amount calculated as a percentage of the total duty payable on such excisable goods, at the rate so fixed:
CENVAT credit.
2.2 (1)In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared from a unit
during a financial year is less than the total duty paid by him on the said goods, other than the amount paid by utilization
of CENVAT credit, for the year, the differential amount, if any, shall be refunded to him subject to the condition that the
total refund made to him during the year, including the aforesaid differential amount, does not exceed the total duty
payable on value addition whether at the rate specified in the Table or at the special rate fixed under paragraph 2.1.
(2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case
may be, shall refund the differential amount, if any, to the manufacturer not later than the 15th day of May in the
subsequent financial year.
3. The exemption contained in this notification shall be subject to the following conditions, namely:
(i) It shall apply only to new industrial units, that is to say, units which are set up on or after the date of
publication of this notification in the Official Gazette but not later than the 31st day of December, 2005;
(ii) In order to avail of this exemption, the manufacturer shall produce a certificate from a Committee
consisting of the Chief Commissioner of Central Excise, Ahemedabad and the Principal Secretary to
the Government of Gujarat, Department of Industry, to the jurisdictional Assistant Commissioner or
the Deputy Commissioner of Central Excise, as the case may be, that the unit in respect of which
exemption is claimed is a new unit and has been set up during the time period specified in condition
(i) above.
(iii) Before effecting clearances under this notification, the manufacturer shall also furnish a declaration
regarding the original value of investment in plant and machinery installed in the factory as on the date
of commencement of commercial production, to the Assistant Commissioner or the Deputy Commissioner
of Central Excise, as the case may be.
(iv) The manufacturer shall also produce a certificate from the said Committee confirming the original
value of investment and such a certificate shall be produced within a period of one month from the date
of commencement of commercial production, or such extended period as the said Assistant Commissioner
or Deputy Commissioner may allow.
(v) In case on the basis of such certification, or otherwise, the original value of investment in plant and
machinery,
(a) is found to be less than rupees twenty crore but was declared to be rupees twenty crore or more,
the manufacturer shall be liable to pay back the entire amount of duty exemption availed under
the notification alongwith interest at the rate of twenty four per cent per annum as if no
exemption were available; or
(b) is found to be less than the declared value and was declared to be below rupees twenty crore,
the manufacturer shall be liable to pay duty on the goods cleared, if any, in excess of twice
the actual value of original investment in each of the years during which exemption has been
claimed under this notification alongwith interest at the rate of twenty four per cent per annum,
as if no exemption were available to those clearances under this notification.
(vi) The exemption shall apply for a period not exceeding five years from the date of commencement of
commercial production by the unit.
4. Nothing contained in this notification shall apply to a manufacturer or a factory availing of exemption
under any of the following notifications, namely:
(a) Notification No. 8/2003-CE dated the 1st March, 2003;
(b) Notification No. 9/2003-CE dated the 1st March, 2003;
Explanation I : For the purpose of this notification,-
(i) a change in the name or in the nature of ownership or a change in location of an existing unit would not entitle
anyone for treatment as a new industrial unit.
(ii) the expression set up on or after the date of publication of this notification in the Official Gazette but not later
than the 31st day of December, 2005" shall mean that,-
(a) any civil construction work on its factory premises and any installation of plant and machinery therein
commences only on or after the date of publication of this notification in the Official Gazette; and
(b) the said civil construction work on its factory premises and installation of plant and machinery therein
is completed, and the unit starts commercial production, not later than the 31st day of December, 2005.
(iii) the expression aggregate value of clearances shall mean the total value of clearances of excisable goods,
whatsoever, from the unit in each year but shall not include goods cleared for use in the manufacture of other
excisable goods in the same unit.
Explanation II : For the removal of doubt, it is hereby clarified that original value of investment in plant and machinery
installed in the factory, shall be the original value as determined in accordance with the Accounting
Standards issued by the Institute of Chartered Accountants of India on Accounting for Fixed Assets.
Annexure
1. Goods falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
2. The following goods, falling under the said First Schedule to the Central Excise Tariff Act, 1985, namely:
(a) Candles;
(b) Footwear of a retail sale price not exceeding Rs. 125 per pair;
(c) Tableware and kitchenware of glass;
(d) Imitation jewellery;
(e) Monochrome television receivers;
(f) Vacuum and gas-filled bulbs of retail sale price not exceeding Rs. 20 per bulb;
(g) Sunglasses for correcting vision;
(h) Watches and clocks of retail sale price not exceeding Rs. 500 per piece;
(i) Rubberised coir mattresses;
(j) Toothbrushes;
(k) Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has
a smoke content of 18mm or more [determined in the apparatus known as smoke point lamp in the
manner included in the Bureau of Indian Standards Specification ISI : 1448 (P.31) 1968 as in force
for the time being] and is ordinarily used as an illuminant in oil burning lamps;
(l) Liquefied petroleum gases and other gaseous hydrocarbons other than natural gas, ethylene, propylene,
butylenes and butadiene;
(m) Compressed Natural Gas (CNG);
(n) Cotton sewing thread, not containing synthetic staple fibres;
(o) Cotton yarn, not containing synthetic staple fibres;
(p) Diesel engines upto 10 HP; and

(q) Goods specified in the Table annexed to notification no. 11/2001-Central Excise dated the 1st of
March, 2001.
3. Goods specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
IV. JOB WORK NOTIFICATIONS
Exemption to all the goods (except LDO, HSD and Petrol) used in the manufactured of final products
(other than matches) on job work basis.
[Notifn. 214/86-CE dt.25.3.1986 as amended byNotifn. Nos. 218/86, 350/86, 12/87, 81/87, 204/87,
145/90, 79/91, 60/94, 117/94, 133/94, 68/95, 91/95, 96/95, 20/96, 59/97, 60/97, 33/00, 35/00, 49/02,
16/03, 20/03, 26/04, 54/04, 20/06, 48/06, 24/16].
In exercise of the powers conferred by sub-section (1) of section 5A of Central Excise Act, 1944 (1
of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957), (herein after referred to as Special Importance Act), and sub-section (3)
of section 136 of the Finance Act, 2001 (14 of 2001), the Central Government being satisfied that it is
necessary in the public interest so to do, hereby exempts goods specified in column (1) of the Table hereto
annexed (hereinafter referred to as the said goods) "manufactured in a factory as a job work and:-
(a) used in relation to the manufacture of final products specified in column (1) of the said Table,
(i) on which duty of excise is leviable in whole or in part; or

(ii) for removal to a unit in a Special Economic Zone or to a hundred per cent export-oriented
undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology
Parks or for supply to the United Nations or an international organisation for their official use
or for supply to projects funded by them, on which exemption of duty is available under
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No.108/95-Central Excises, dated the 28th August, 1995, or
(iii) for removal under bond for export, or
(iv) by a manufacturer of dutiable and exempted final products, after discharging his obligation in
respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or
(b) cleared as such from the factory of the supplier of raw materials or semi-finished goods-
(i) on payment of duty for home consumption (on which duty of excise is leviable whether in
whole or in part); or
(ii) without payment of duty under bond for export; or
(iia) by a manufacturer of dutiable and exempted final products, after discharging his obligation
in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or
(iii) without payment of duty to a unit in a Special Economic Zone or to a hundred per cent export-
oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software
Technology Parks or supply to the United Nations or an international organisation for their
official use or supply to projects funded by them, on which exemption of duty is available under
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No.108/95-Central Excises, dated the 28th August, 1995,
from the whole of the duty of excise leviable thereon, which is specified in the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable thereon,
which is specified in the Schedule to the said Special Importance Act and National Calamity Contingent duty
leviable under sub-section (1) of section 136 of the Finance Act, 2001 (14 of 2001).
(2) The exemption contained in this notification shall be applicable only to the said goods in respect of
which,-
(i) The supplier of the raw materials or semi-finished goods gives an undertaking to the Assistant
Commissioner of Central Excise having jurisdiction over the factory of the job worker that
the said goods shall be -
(a) used in or in relation to the manufacture of the final products in his factor; or
(b) removed without payment of duty from his factory;
(i) under bond for export, or
(ii) to a unit in a Special Economic Zone or to a hundred per cent Export-oriented
undertaking or to unit, an on electronic Hardware Technology Park or
Software Technology Parks or supplied to the United Nations or an international
organisation for their official use or supplied to projects funded by then, on
which exemption of duty is available under notification of the Government of
India in the Ministry of Finance (Department of Revenue) No. 108/95, Central
Excise, dated the 28th August 1995, or
(iii) by a manufacturer of dutiable and exempted final products, after discharging
his obligation in respect of said goods under rule 6 of the CENVAT Credit
Rules, 2002; or
(c) removed on payment of duty for home consumption from his factory; or
(d) used in the manufacture of goods of the description specified in column (1) of the
Table hereto annexed by another job worker for further use in any of the manner provided
in clause (a), (b) and (c) as above.
(ii) the said supplier produces evidence that the said goods have been used or removed in the
manner prescribed above; and
(iii) the said supplier undertakes the responsibilities of discharging the liabilities in respect of the
Central Excise duty leviable on the final products.".
Explanation : I - For the purposes of this notification, the expression "job work" means processing or
working upon of raw materials or semi-finished goods supplied to the job worker, so as to complete a part or
whole of the process resulting in the manufacture or finishing of an article or any operation which is essential
for the aforesaid process.
TABLE
Description of inputs Description of final products

(1) (2)
All goods falling under the First Schedule to the All goods falling under the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), other Central Excise Tariff Act, 1985 (5 of 1986), other
polyester filament yarn falling under heading than matches.
5402 and tariff item 5406 00 10, light diesel oil,
high speed diesel oil and motor spirit,
commonly known as petrol.
Exemption to goods specified under Notification Nos. 8/03-CE and 9/03-CE both dated 1.3.2003 and
specified exempted goods of Chapter 84 when manufactured on job work basis.
[Notifn. No. 83/94-CE dt.11.4.1994 as amended by Notifn. Nos.18/97, 39/97, 7/98, 18/99, 36/99,31/00,17/
01, 24/02,16/03, 20/06, 48/06, 7/09].
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt
Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts excisable goods -
(i) of the description specified in the Annexure to the notification of the Government of India
in the Ministry of Finance (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1st March 2003and
9/2003-Central Excise, dated the 1st March 2003 ; or
(ii) falling under heading 3904 relating to plastic material commonly known as polyvinyl
chloride compounds (PVC compounds) and goods falling under heading 8413 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986).
(iii) falling under tariff item 3901 30 00 of the First Schedule to the Central Excise Tariff Act,
1985 (5 of 1986) relating to material commonly known as Ethylene vinyl acetate copolymers (EVA
compounds) .
(hereinafter referred to as the specified goods) manufactured in the factory as job work, from the whole
of the duty of excise leviable thereon which is specified in the said Schedule, subject to the condition that
the supplier of the raw materials or semi-finished goods given an undertaking to the proper officer having
jurisdiction over the factory of the job worker -
(a) that the specified goods received from the job worker shall be used in the factory of such
supplier in or in relation to the manufacture of specified goods which are exempted from the
whole of the duty of excise leviable thereon under the aforesaid notifications, or goods falling
under headings 6401 to 6405, cooking or heating apparatus of a kind used for domestic
purposes, non electric, and parts thereof, of copper falling under sub-heading 7418 19 or 7419
99, headings 8436, 8437, 8714 or 9608 or tariff item 7321 90 00, heading 8424 (except
mechanical appliances which are not of a kind used in agriculture or horticulture), tariff items
8481 80 41, 8481 90 10, drawing and mathematical instruments falling under sub-heading
9017 20 or tariff item 8486 40 00 or kerosene pressure lanterns and parts thereof including
gas mantles for use in kerosene pressure lanterns falling under heading 9405 of the said
Schedule, as the case may be; and
(b) that in the event of his failure to do so, he undertakes to pay excise duty, if any, payable on
such goods, but for the exemption contained in this notification, as if such goods were
manufactured by the said supplier and sold on his own account:
Provided that the waste or bye product, if any, generated during the process of such job work shall also be
exempt from the whole of the duty of excise leviable thereon under the said Schedule if -
(i) such waste or bye pruduct is used by the job worker of the manufacture of the said specified
goods within his factory; or
(ii) returned to the said supplier and are used in the factory of the said supplier in or in relation to
the manufacture of the specified goods.
Explanation :- For the purposes of this notification, the expression "job work" means processing of or
working upon raw materials or semi-finished goods supplied to the job worker, so as to complete a part or
for the aforesaid process, and the expression "job worker" shall be contrued accordingly.
Exemption to goods specified under Notification Nos.8/03-CE and 9/03-CE both dated 1.3.2003 and
specified exempted goods of Chapter 84 when cleared by a manufacturer outside the factory for getting
the job work done.
[Notifn. No.84/94-CE dt. 11.4.1994 as amended by Notifn. Nos. 39/97, 7/98, 18/99, 36/99, 31/00, 17/01,
24/02, 16/03, 20/06, 48/06, 7/09]
do, hereby exempts excisable goods -
(i) of the description specified in the Annexure to the notification of the Government of India
in the Ministry of finance (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1st March 2003
and 9/2003-Central Excise, dated the 1st March 2003; or
(ii) falling under sub-heading 3904 relating to plastic material commonly known as polyvinyl
chloride compounds (PVC compounds) and goods falling under heading 8413 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986),
(iii) falling under tariff item 3901 30 00 of the First Schedule to the Central Excise Tariff Act,
1985 (5 of 1986) relating to material commonly known as Ethylene vinyl acetate copolymers (EVA
compounds) .
(hereinafter referred to as the specified goods) cleared by a manufacturer to a place outside his factory for
getting any job work done on such specified goods, from the whole of the duty of excise leviable thereon which
is specified in the said Schedule subject to the condition that the supplier of the raw materials or semi-finished
goods gives an undertaking to the proper officer having jurisdiction over the factory of the supplier-
(a) that the specified goods on return shall be used in the factory of such supplier in or in relation
to the manufacture of specified goods which are exempted from the whole of the duty of
excise leviable thereon under the aforesaid notifications, or goods falling under headings
6401 to 6405, cooking or heating apparatus of a kind used for domestic purposes, non electric,
and parts thereof, of copper falling under sub-heading 7418 19 or 7419 99, headings 8436,
8437, 8714 or 9608 or tariff item 7321 90 00, heading 8424 (except mechanical appliances
which are not of a kind used in agriculture or horticulture), tariff items 8481 80 41, 8481 90
10, drawing and mathematical instruments falling under sub-heading 9017 20 or tariff item
8486 40 00 or kerosene pressure lanterns and parts thereof including gas mantles for use in
kerosene pressure lanterns falling under heading 9405 of the said Schedule, as the case may
be; and
(b) that in the event of his failure to do so, he undertakes to pay excise duty, if any, payable on
such goods, but for the exemption contained in this notification.
Explanation :- For the purposes of this notification, the expression "job work" means processing of or
working upon raw materials or semi-finished goods supplied to the job worker, so as to complete a part or
for the aforesaid process, and the expression "job worker" shall be contrued accordingly.
Exemption to goods manufactured in a factory on job work for use by specified undertakings who
supply final goods to the Ministry of Defence.
[Notifn. No.70/92-CE dt.17.6.1992 as amended by Notifn. Nos. 140/94, 66/95, 96/95 and 7/98].
do, hereby exempts goods manufactured in a factory as a job work (hereinafter referred to as "said goods"),
and used by the undertakings specified in the Table hereto annexed (hereinafter described as "said
manufacturer") in or in relation to the manufacture of final products for supply to the Ministry of Defence for
official purposes from the whole of the duty of excise leviable thereon, which is specified in the Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986).
Explanation I - For the purposes of this notification, the expression "job work means procesing or working
upon of raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole
of the process resulting in the manufacture or finishing of an article or any operation which is essential for
the aforesaid process.
Explanation II - For the purposes of this notification, the expression "said goods" does not include-
(a) machines, machinery, plant, equipment, apparatus, tools or applicances used for producing
or porcessing of any goods or for bringing about any change in any substance in or in relation
to the manufacture of the final products;
(b) packaging materials in respect of which any exemption to the extent of the duty of excise
payable on the value of the packaging materials is being availed of for packaging any final
products;
(c) packaging materials the cost of which is not included or had not been included during the
preceding financial year in the assessable value of the final products under section 4 of the
Central Excises and Satl Act, 1944 (1 of 1944);
(d) cylinders for packaging gases;
(e) bags or sacks made out of fabric (whether or not coated, covered or laminated with any other
material) woven from strips or tapes of plastics; or
(f) plywood for tea chests.

2. The exemption contained in this notification shall be subject to the following conditions,
namely:-
(i) the said manufacturer gives an undertaking to the the Assistant Commissioner of Central
Excise having jurisdiction over the factory of the job worker that the said goods shall be used-
(a) in or in relation to the manufacture of final products in his factory;

(b) in the manufacture of goods by any other job worker for further use in or in relation
to the manufacture of the final products in his factory.
(ii) the said manufacturer shall produce an evidence that the said goods have been used.
(iii) the final product shall be supplied to the Minsitry of Defence for official purposes and the
said manufacturer shall produce evidence to the effect that the final products have been so
supplied; and
(iv) the said manufacturer undertakes the responsibility of discharging the liabilities in respect
of central excise duty leviable on the final products.
Table
1. Hindustan Aeronautics Ltd.

2. Bharat Electronics Ltd.
3. Bharat Dynamics Ltd.
4. National Instruments Ltd., Calcutta.
5. National Aeronautical Laboratory.
6. Indian Ordnance Factories belonging to the Central Government.
7. Mishra Dhatu Nigam
8. Bharat Earth Movers Limited.
V. EXEMPTION TO GOODS CAPTIVELY CONSUMED.
Exemption to goods manufactured in a factory and captively consumed for the manufacture of final
products, subject to conditions of specified notifications.
[Notifn. No. 83/92-CE dt.16.9.1992 as amended by Notifn. Nos. 79/95 , 7/98 ].
Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so
to do, hereby exempts all excisable goods manufactured in a factory and used within the factory
of production (hereinafter referred to as inputs) for the manufacture of final products, cleared
in accordance with the provisions contained in any of the notifications mentioned in the Schedule to this
notification, from the whole of the duty of excise leviable thereon which is specified in the Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986).
Explanation - For the purpose of this notification inputs does not include-
(i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing
or processing of any goods or for bringing about any change in any substance in or in relation
to the manufacture of the final products;
(ii) packaging materials in respect of which any exemption to the extent of the duty of excise
payable on the value of the packaging materials is being availed of for packaging any final
products;
(iii) packaging materials or containers the cost of which is not included in the assessable value
of the final products under section 4 of the Central Excises and Salt Act, 1944 (1 of 1944);
SCHEDULE
1. No.164/87-Central Excises, dated the 10th June, 1987.

2. No.62/95-Central Excises, dated the 16th March, 1995 (only S.No.1).
3. No.63/95-Central Excises, dated the 16th March, 1995 (only S.No.2 and 11).
4. No.64/95-Central Excises, dated the 16th March, 1995 (only S.Nos. 3,5 and 8).
Exemption to capital goods and all goods (other than LDO, HSD and petrol) captively consumed
for manufacture of final products (other than matches).
[Notifn. 67/95-CE dt.16.3.1995 as amended by Notifn. Nos. 20/96, 11/97, 59/97, 32/00, 35/00, 31/01, 35/
01, 11/02, 16/03, 19/14, 25/16].
do, hereby exempts (w.e.f. 1.4.03 for section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) read)
(section 5A of the Central Excise, Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the
Additional Duties of Excise (Goods of Special Importance Act, 1957 (58 of 1957), (herein after referred to
as the said Special Importance Act),
(i) capital goods as defined in CENVAT Credit Rules, 2002 manufactured in a factory and
used within the factory of production;
(ii) goods specified in column (1) of the Table hereto annexed (hereinafter referred to as
"inputs") manufactured in a factory and used within the factory of production in or in
relation to manufacture of final products specified in column (2) of the said Table;
from the whole of the duties of excise leviable thereon which is specified in the Schedules to the Central
excise Tariff Act, 1985 (5 of 1986) or additional duty of excise leviable thereon which is specified in the First
Schedule to the said Special Importance Act.
Provided that nothing contained in this notification shall apply to inputs used in or in relation to the
manufacture of final products which are exempt from the whole of the duty of excise or additional duty of
excise leviable thereon or are chargeable to nil rate of duty, other than those goods which are cleared.
(i) to a unit in a Special Economic Zone, or

(ii) to a hundred percent Export Oriented Undertaking or
(iii) to a unit in an Electronic Hardware Technology Park, or
(iv) to a unit in a Software Technology Park, or
(v) under notification No. 108/95-Central Excise dated the 28th August, 1995, or
(vi) by a manufacturer of dutiable and exempted final products, after discharging the obligation
prescribed in rule 6 of the CENVAT Credit Rules, 2001
Table
Description Description of final products

Inputs
(1) (2)
All goods falling under the First Schedule All goods falling under the First Schedule to the
Central to the Central Excise Tariff Act, 1985 to the Excise Tariff Act, 1985 (5 of than other than
the (5 of 1986), other than light diesel oil 1986).
high speed diesel oil and motor spirit, commonly
known as petrol.
Exemption to all the excisable goods captively consumed for the manufacture of specified goods.
[Notifn. 10/96-CE dt.23.7.1996, as amended by Notifn. Nos. 11/00, 41/04, 18/06, 48/06, 39/11,
25/12, 13/15].
Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to
do, hereby exempts all goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),
from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the
condition that the said goods are consumed within the factory of their production in the manufacture of
goods specified in column (3) of the Table hereto annexed and falling under Chapter, heading No. or sub-
heading No. of the said Schedule as specified in the corresponding entry in column (2) of the said Table.
TABLE
S.No. Chapter or Heading No. or Description

sub-heading No.
(1) (2) (3)
1. 15 (except 1517 10 22, All goods

1520 00 00, 1521 and 1522)
2. 21 All goods
3. 2202 Fruit pulp based beverages
4. 23 Animal feed
5. 2845 10 00 Heavy water
6. 2853 00 30 Compressed air
7. 3003, 3004 Medicaments (including veterinary medica-
ments)
8. 31 Fertilisers
8A. 3307 41 00 Agarbatti
9. 4011, 4012 Pneumatic tyres of a kind used on bicycles,
cycle-rickshaws and three wheeled powered
cycle-rickshaws
10. 4701 to 4706 Wood pulp and pulp of other fibrous cellulosic
materials
11. 4801 News print
12. 64 Footwear and hawai chappal (other than of
leather), that is to say, chappals known commer-
cially as hawai chappals, of retail sale price not
exceeding Rs. 500 per pair.
13. 71 Rough synthetic gem stones
14. 7319 Sewing needles
15. 7321 or 7418 19 0r 7419 99 Kerosene burners, kerosene stoves and wood
buring stoves, or iron or steel copper or copper
alloy.
16. 8539 Vacuum and gas filled bulbs of value not
exceding Rs.10 per bulb.
17. 9021 Artificial limbs and rehabilitation aids for the
handicapped
18. 9608 Ball point pens including refills for ball point
(1) (2) (3)

pens and parts thereof
19. 1905 31 00 or 1905 90 20 Biscuits cleared in packaged form with per kg
retail sale price equivalent not exceeding Rs.
100.
Explanation.- retail sale price shall have the
same meaning as defined in column (3) against
S. No. 18A of notification no.3/2006-Central
Excise dated 1st March,2006 published vide
G.S.R. 93 (E), dated the 1st March, 2006
2. Nothing contained in this notification shall apply to any inputs or intermediate goods other than sugar
syrup or cream used in the manufacture of goods mentioned at S. No. 19.
________________________________________________________________________________________________________
Exemption to goods manufactured in a workshop and used within the factory for repairs and
maintenance of machinery installed therein.
[Notifn. No.65/95-CE dt.16.3.1995 ].
do, hereby exempts excisable goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), if they are manufactured in a workshop within a factory (hereinafter referred to as the said factory),
from the whole of the duty of excise leviable thereon which is specified in the said Schedule.
Provided that the excisable goods are used within the said factory, for repairs or maintenance of
machinery installed therein.
Reference: For exemption to goods of sub-heading No. 2106.00 and Chapter 24 and captively
consumed for the manufacture of final goods of Chapter 24 please see Notfn. No. 52/02-
CE., dt. 17.10.2002 under Chapter 24
Exemption from Additional duty of excise leviable under Sec. 85 of Finance Act 2005 in respect of goods
captively consumed.
[Notfn. No. 23/05-CE., dated 13.5.2005]
(1 of 1944) read with sub-section (3) of section 85 of the Finance Act, 2005 (18 of 2005), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods,
produced and used within the factory of their production in the manufacture of final product on which
additional duty of excise is leviable under sub-section (1) of section 85 of the said Finance Act, from the
whole of the additional duty of excise, leviable under said sub-section (1) of section 85 of the said Finance
Act.
VI. EXEMPTION TO GOODS MANUFACTURED IN GOVT. FACTORIES AND SUPPLIES TO

DEFENCE
Exemption to goods supplied for Defence and other specified purposes

[Notfn. No. 64/95-CE., dt. 16.3.1995 as amended by Notfn. Nos. 96/95, 116/95, 1/96, 7/98,4/00, 11/
00, 46/00, 49/00, 35/01, 46/01, 25/02, 58/02, 16/03,51/03, 15/04, 18/04, 20/06, 40/06, 42/06,15/07,
30/07, 37/07 and 7/08, 6/09, 27/10, 30/10, 34/11, 4/12, 6/12, 38/12, 39/12, 4/13, 13/13, 26/13, 10/14]
Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts, goods specified in column (2) of the Table hereto annexed, and falling under
the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the conditions, if any, specified in
the corresponding entry in column (3) of the said Table, from the whole of -
(i) the duty of excise leviable thereon which is specified in the said Schedule; and
(ii) the additional duty of excise leviable under the second mentioned Act on goods specified
against S.No.1,2,3 and 4 of the said Table;
Provided that in respect of S.No.16 of the said Table, nothing contained in this notification shall apply
on or after the 1st day of December, 1999.
Provided further that in respect of S.No. 17 of the said Table, nothing contained in this notification shall
apply on or after the 1st day of July, 2002.
Provided further that in respect of S.No.23 of the said TABLE, nothing contained in this notification
shall apply on or after the 1st day of December, 2007.
Provided also that in respect of S.No.24 of the said TABLE, nothing contained in this notification shall
apply on or after the 1st day of September, 2012.
TABLE
S.No. Description of goods Conditions

(1) (2) (3)
1. All goods If,-
(i) donated for the welfare of the defence personnel;
(ii) it is certified on the relevant clearance documents, by the
producer or manufacturer, or the owner or keeper of the
warehouse in which such goods are deposited, that the goods
are intended to be donated for the above purpose without
discrimination on the grounds of religion, race or caste or any
of them and distributed among or utilised for the welfare of the
defence personnel without making any charge therefore;
(1) (2) (3)

(iii) the goods are sent direct from the place of production,
factory of manufacture, or , as the case may be, from the
warehouse to the following agencies -
(a) the National Defence Fund; or
(b) Citizen's Central Council; or
(c) the Ministry of Defence; or
(d) the Government of any State or Union Territory or
any authority nominated by such Government to
receive such donation; and
(iv) the producer, manufacturer, owner or keeper of the
warehouse produces before the proper Central Excise Officer
within two months of the date of removal of the goods from the
place of production or factory, or, as th case may be, from the
warehouse, or within such extended period as the Commissioner
of Central Excise may in any case, allow, a certificate from any
of the above agencies that the goods have been received by
that agency for the purpose for which the donation was made.
2. All goods If,-
(i) donated to the National Defence Fund or the Ministry of
Defence;
(ii) it is certified on the relevant clearance documents, by the
producer or manufacturer of the goods, or the owner or
keeper of the warehouse in which such goods are
deposited, that the goods are intended to be donated as
above;
(iii) the goods are sent direct from the place of production,
factory of manufacture, or as the case may be, from the
warehouse to the National defence Fund or the Ministry
of Defence; and
(iv) the producer, manufacturer, owner or keeper produces
before the proper Central Excise Officer within two
months of the date of removal for the goods from the
place of production or factory, or as the case may be,
from the warehouse, or within such extended period as
the Commissioner may in any case, allow, a certificate
from the National Defence Fund or the Ministry of
Defence that the goods have been received by them.
3. All goods other than If supplied as stores for consumption on board a vessel
cigarettes of the Indian Navy or Coast Guard.
3A. Fuels falling under Chapter If,-
(1) (2) (3)

Heading 2710. (a) manufactured and supplied by any public sector oil com-
pany as stores for consumption on board a vessel of the In-
dian Navy or Coast Guard; or
(b) procured by any public sector oil company from any
other manu facturer of the said fuels and supplied as stores
for consumption
on board a vessel of the Indian Navy or Coast Guard: Pro-
vided that-
(i) any public sector oil company obtains registration
under rule 9 of the Central Excise Rules, 2002,
with the Assistant Commissioner or Deputy Com-
missioner of Central Excise having jurisdiction over
the concerned supply point;
(ii) maintains records of receipt and supplies of these
fuels;
(iii) submits a monthly reconciliation statement to and
proves to the satisfaction of the jurisdictional cen-
tral excise officer that such fuels have been sup-
plied as stores for consumption on board a vessel
of Indian Navy or Coast Guard; and
(iv) failing which any public sector oil company pays
the excise duty leviable on fuels not properly accounted for
along with interest.
4. Cigarettes falling under If,-
heading No. 2402 (i) supplied as stores for consumption on board a vessel of
the Indian Navy or Coast Guard.
(ii) The manufacturer follows such procedure as may be
specified in this regard by the Commissioner of Central
Excise having jurisdiction over his factory; and
(iii) the Commanding Officer of the Indian Navy Ship issues
to the officer-in-charge of the bonded warehouse from
where the supply of cigarettes has been made a certificate,
within a period of six months from the date of supply of
cigarettes on board the said ship, to the effect that the
cigarettes supplied as stores on board the Indian Navy
Ship have been consumed on board the said ship.
5. All goods If,-

(i) supplied to the Project SKYLARK under the Ministry of
Defence; and
(ii) before clearance of the goods, a certificate from the
Project Director, Project SKYLARK to the effect that
such goods are intended for assembly, erection and
installation of Naval V.L.F. Transmitting Station (Tamil
Nadu) under the said Project SKYLARK, is produced to
(1) (2) (3)

the proper officer.
6. Parts of motor vehicles If,-

falling under chapters (i) used in a Central Government ordnance Factory for
45, 48, 68, 73, 85, 87 manufacture of vehicles falling under Chapter 87 of the said
or motor vehicles in Schedule; and
completely knocked down
or semi knocked down (ii) such use is elsewhere than in the factory of the production
of form such parts, the proce-dure set out in the Central Excise
(Removal of Goods at Concessional Rate of Duty for
manufacture of Excisable Goods) Rule 2001 is followed.
7. Components, raw materials, If -

tools, lubricants and (i) meant for use in a launch vehicle project or a satellite project
of
propellants, systems and the Indian Space Research Organisation or the Government of
sub-systems of launch India, Department of Space; and
vehicles and satellite (ii) the manufacturer produces, before the clearances of the
project; scientific and said goods, a certificate from an officer not below the rank of
technical instruments, an Assistant Scientific Secretary in the Indian Space Research
apparatus, equipments Organisation giving the description and quantity of each type
(including computers); of the said goods for which the exemption under this notification
including their accessories, is claimed and certifying that the said goods are intended for
parts spare parts, use in a project mentioned above.
components and raw
materials.
8. Equipment and stores If, -
(i) used for the systems and sub-systems of the Integrated

Guided Missiles to be developed under the Integrated Guided
Missiles Development Programme of the Government of India
in the Ministry of Defence;
(ii) before clearance of the said goods, a certificate from the

Chairman or Member Secretary of Programme Management
Board or the Director of Management Services, Defence
Researh and Development Laboratory, in the Ministry of
Defence to the effect that the said goods are intended for the
aforesaid use, is produced to the proper officer;
(iii) Omitted
(iv) the aforesaid use is elsewhere than in the factory of
pruduction of the said goods, the manufacturer produces within
five months from the date of clearance or within such extended
(1) (2) (3)

period as the Assistant Commissioner of Central Excise may
allow in this regard, a certificate from the said Chairman or
Member Secretary or as the case may be the said Director,
indicating the date of the receipt of the said goods by that
organisation and certifying that they have been actually put to
the aforesaid use.
9. Omitted
10. Internal Combustion If,-

engines and electric storage (i) such engines are designed for use as prime vehicles and
movers for transport given for that purpose some special quality which would not
batteries falling under be essential for any other purposes;
shape, size, or
chapters 84 or 85
(ii) it is proved to the satisfaction of the officer not below the

rank of Assistant Commissioner of Central Excise that they
are intended to be used as original equipment parts in the
manufacture of vehicles falling within Chapter 87 of the said
Schedule, manufactured in a Central Government Ordance
Factory; and
(iii) such use is elsewhere than in the factory of their

production, the procedure set out in the Central Excise (Removal
of goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001 is followed.
11. Omitted
12. Underwater batteries If,-

including cells of such (i) manufactured for use by the Indian Navy; and
batteries falling under (ii) the concerned officer of the Indian Navy or the Directorate
of Productionheading No. 8507 and Inspection (Naval), not
below the rank of Commander, furnishes a certificate, before
removal, that the said goods are required for fitment to a
submarine vessel including a Torpedo and Chariot of the
Indian Navy and shall be so used.
13. Omitted
14. Bullet proof jackets If,-

(i) supplied to the Armed Forces of the Union or to the
Police Forces of the States or the Union Territories; and
(ii) before the clearance of the said goods, in each case, an

(1) (2) (3)

officer not below the rank of a Joint Secretary in the Ministry
of Defence or in the Ministry of Home Affaris, as the case may
be,recommends grant of this exemption indicating the full
description and quantity of the said goods to be supplied to the
forces mentioned above.
15. All goods If manufactured and consumed within the factory of production
of the bullet proof jackets for supply to the Armed Forces of
the Union or to the Police Forces of the States or the Union
Territories.
16. All goods If,-

(i) supplied to the Programmes SAMYUKTA under the
Ministry of Defence; and
(ii) before clearances of the goods, a certificate from the
Programme Director, Programme SAMYUKTA to the
effect that such goods are intended for the said Programme
SAMYUKTA, is produced to the proper officer.
17. All goods If,-

(i) supplied to the Programme SANGRAHA under the
Programme Director, Programme SANGRAHA, Department
of Defence Research and Development, to the effect that
such goods are intended for the said Programme SANGRAHA
, is produced to the proper officer.
Explanation,- For the purposes of this notification, the expression-

(i) "underwater battery" means a lead acid battery consisting of cells connected in serial
or parallel combiation to produce power to submarine vessels including torpedo and Chariot.
(ii) "Armed Forces of the Union includes the Central Reserve Police Force, the Indo Tibetan
Border Police Force, the Special Services Bureau, the Border Security Force, the Central
Industrial Security Force, the National Security Guard and the Assam Rifles, maintained or
constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo Tibetan
Border Police Force Act, 1992 (35 of 1992) the Border Security Force Act, 1968 (47 of 1968),
the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard
Act, 1986 (47 of 1986) and the Assam Rifles Act, 1941 (5 of 1941).
18. All goods If,-

(i) supplied to the Programme SAMYUKTA under the
Programme Director, Programme SAMYUKTA to the effect
that such goods are intended for the said Programme
SAMYUKTA, is produced to the proper officer.
(1) (2) (3)

Explanation - Nothing contained in this exemption shall have effect on or after the 1st day of June, 2006.
19. All equipments; sotres, If, -
systems and sub-systems; (i) the order or contract or letter of intent in place on the
design, development or manufacture of the said goods by Headquarters ATVP or its
construction, aids; computer authorised work centres; and
hardwares and softwares (ii) before clearnace of the said goods, a certificate from
required for designed the Project Director or Director of the ATV Programme (of
or development or the rank of a Rear Admiral of the Indian Navy or of equivalent
construction or manufacturing rank of the Joint Secretary to the Government of India to the
activities connected with effect that the said goods are intended for the said use, is
the programme, including produced to the proper officer.
jigs, fixture and tools
required for the programme.
20. Pistol 9,mm. falling under If,-

Chapter 93 (i) manufactured by M/s Bharat Dynamics Limited,
Hyderabad and supplied to the Police Forces of the States or
the Union territories and
(ii) before the clearance of the said goods, an officer not

below the rank of a Joint Secretary in the Ministry of Home
Affairs, Government of India recommends grant of this
exemption indicating the full description and quantity of the said
goods to be supplied to the said force.
21. All goods. If,-

(a) the said goods are supplied for use in construction of
warships of the Indian Navy or Coast Guard; and
(b) before clearance of the said goods, a certificate from an

officer not below the rank of a Rear Admiral of the Indian
Navy or Coast Guard or Director General of Coast Guard or
any other officer of the Indian Navy or Coast Guard equivalent
to the Joint Secretary to the Government of India to the effect
that the said goods are intended for the said use, is produced
to the proper officer.
22. All goods If, -

(i) Supplied to the Programme DIVYA DRISHI under the
Director, Defence Electronic Research Laboratory or Chief
Managing Director, Electronics Corporation of Inida Limited,
to the effect that such goods are intnded for the said Programme
(1) (2) (3)

DIVYA DRISHTI, is produced to the proper officer.
23. All goods If,-
(i) supplied to the SAMYUKTA Programme under the


Programme Director, SAMYUKTA Programme to the ef-
fect that such goods are intended for the said SAMYUKTA
Programme, is produced to the proper officer.
24. Equipment and stores If,-
(i) used for the systems and sub-systems of Project ASTRA

of the Government of India in the Ministry of Defence;
(ii) before clearance of the said goods, a certificate from

the Project Director, ASTRA, Defence Research and Devel-
opment Laboratory, Hyderabad, in the Ministry of Defence to
the effect that the goods are intended for the aforesaid use is
produced to the proper officer; and
(iii) the aforesaid use is elsewhere than in the factory of
production of the said goods, the manufacturer produces within
five months from the date of clearance or within such ex-
tended period as the Deputy Commissioner of Central Excise
or the Assistant Commissioner of Central Excise, as the case
may be, may allow in this regard, a certificate from the said
Project Director, ASTRA, indicating the date of receipt of
the said goods by that organisation and certifying that they
have been actually put to the aforesaid use.
25. Machinery, equipment, If,-
instruments, components, (i) supplied to the Programme LR-SAM under the
spares, jigs, fixtures, dies, Ministry of Defence; and
tools, accessories, computer
software, raw materials and (ii) before clearance of the said goods, a certificate
from
consumables required for the the Programme Director, Programme LR-SAM to the ef-
fect
Long Range Surface to Air that such goods are intended for the said Programme LR-
Missile (LR-SAM) Programme SAM, is produced to the proper officer.
of Ministry of Defence
Explanation. Nothing contained in this exemption shall have
effect on or after the 31st day of May, 2011.
26. Machinery, equipment, If,-
instruments, components, (i) supplied to the Programme AD under the Ministry of
(1) (2) (3)

spares, jigs, fixtures, dies, Defence; and
tools, accessories, computer (ii) before clearance of the said goods, a certificate from the
software, raw materials and Member Secretary, Programme Management Board,
consumables required for Programme AD or Programme Director AD, Defence
Programme AD of Ministry Research and Development Laboratory, Hyderabad , to the
of Defence effect that such goods are intended for the said Programme
AD, is produced to the proper officer.
effect on or after the 16th day of July, 2016.
27 Ballistic grade aramid yarn If,-
(a) the goods are used in the manufacture of Ballistic grade
aramid fabric required for the manufacture of bullet proof
jackets and bullet proof helmets for supply to the armed forces
of the Union under the Ministry of Defence or the Police
Forces of the States or the Union- territories;
(b) the procedure laid down in the Central Excise (Removal
of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001, is followed ; and
(c ) it is proved to the satisfaction of an officer not below the
rank of the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may
be, having jurisdiction in the matter that such goods are in-
tended to be used for the purpose specified at (a) above.
28 Ballistic grade aramid fabric If,-
(a) the goods are used for the manufacture of bullet proof
jackets and bullet proof helmets for supply to the armed forces
of the Union under the Ministry of Defence or the Police
Forces of the States or the Union-territories;
(b) the procedure laid down in the Central Excise (Removal
of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001, is followed ; and
(c ) it has been proved to the satisfaction of an officer not
below the rank of the Deputy Commissioner of Central Ex-
cise or the Assistant Commissioner of Central Excise, as the
case may be, having jurisdiction in the matter that such goods
are intended to be used for
the purpose specified at (a) above.
29 Machinery, equipment, If,-
instruments, components, (i) supplied to the Programme LR-SAM under the Ministry
spares jigs, fixtures dies tools of Defence; and
accessories, computer software (ii) before clearanceof the said goods, a certificate
raw materials and consumables from the Programme Director, Programme LR-
required for the Long Range SAM to the effect that such goods are intended for the said
Surface to Air Missile (LR- Programme LR-SAM, is produced to the proper officer.
SAM ) Programme of Explanation. Nothing contained in this exemption shall have
Ministry of Defence effect on or after the 25th day of November, 2011.
(1) (2) (3)
30 Machinery, equipment,
instruments, components, If,-
spares, jigs, fixtures, dies,
tools, accessories, computer (i) supplied to the Programme LR-SAM under the Ministry
software, raw materials and of Defence; and
consumables required for the (ii) before clearance of the said goods, a certificate from the
Long Range Surface to Air Programme Director,Programme LR-SAM to the effect that
Missile (LR-SAM) Pro- such goods are in-tended for the said Programme LR-SAM,
gramme of Ministry of is produced to the proper officer.
Defence Explanation. Nothing contained in this exemption shall have
effect on or after the 25th day of May, 2012.

instruments, components, (i) supplied to the Programme LR-SAM under the Ministry
spares, jigs, fixtures, dies, of Defence; and
tools, accessories, (ii) before clearance of the said goods, a certificate from the
computer software, raw Programme Director, Programme LR-SAM to the effect that
materials and consumables such goods are intended for the said Programme LR-SAM, is
required for the Long Range produced to the proper officer.
Surface to Air Missile Explanation. - Nothing contained in this exemption shall have
(LR-SAM) Programme of effect on or after the 25th day of November, 2012.
Ministry of Defence
32 Equipment and stores If,-

(i) used for the systems and sub-systems of Project ASTRA

Project Director, ASTRA, Defence Research and Develop-
ment Laboratory, Hyderabad, in the Ministry of Defence to
(iii) the aforesaid use is elsewhere than in the factory of pro-
duction of the said goods, the manufacturer produces within
Project Director, ASTRA, indicating the date of receipt of the
said goods by that organisation and certifying that they have
been actually put to the aforesaid use.
Explanation. -Nothing contained in this exemption shall have
(1) (2) (3)

effect on or after the 1st day of March, 2013.
instruments,components, (i) supplied to the Programme LR-SAM under the
spares, jigs, fixtures, dies, Ministry of Defence and
tools, accessories, computer (ii) before clearance of the said goods, a certificate from
software, raw materials and the Programme Director, Programme LR-SAM to the effect
consumables required for the that such goods are intended for the said Programme LR-
Long Range Surface to Air SAM, is produced to to the proper officer.
Missile (LR-SAM)Programme
of Ministry of Defence Explanation. - Nothing contained in this exemption shall have
effect on or after the 25th day of May, 2013.
34 Equipment and stores If,- (i) used for the systems and sub-systems of Project ASTRA
Project Director, ASTRA, Defence Research and Develop-
ment Laboratory, Hyderabad, in the Ministry of Defence to
(iii) the aforesaid use is elsewhere than in the factory of pro-
duction of the said goods, the manufacturer produces within
Project Director, ASTRA, indicating the date of receipt of the
said goods by that organisation and certifying that they have
been actually put to the aforesaid use.
Explanation. -Nothing contained in this exemption shall have
effect on or after the 1st day of January, 2017.
35. Machinery, equipment, instru- If,-
ments, components, spares, (i) supplied to the Programme LR-SAM under the Ministry
jigs, fixtures, dies, tools, of Defence; and
accessories, computer (ii) before clearance of the said goods, a certificate from the
software, raw materials and Programme Director, Programme LR-SAM to the effect that
consumables required for the such goods are intended for the said Programme LR-SAM,
Long Range Surface to Air is produced to the proper officer.
Missile (LR-SAM)
Programme of Ministry Explanation. - Nothing contained in this exemption shall have
of Defence effect on or after the 1st day of January, 2016.
36. All goods If,-

(i) the said goods are manufactured by the Indian Offset Part-
ner (hereinafter referred to as IOP) of the contractor to the
National Technical Research Organisation, (hereinafter re-
(1) (2) (3)

ferred to as NTRO);
(ii) the said goods are supplied by the IOP for use in the ra-
dars acquired by the NTRO from the contractor;
(iii) before clearance of the said goods, the manufacturer fur-
nishes a duty exemption certificate from an officer of the
NTRO, not below the rank of Joint Secretary to the Govern-
ment of India, -
(a) indicating the details of the purchase order placed by the
NTRO on the contractor;
(b) indicating the details of the purchase order placed by the
contractor on the IOP, along with the quantity and description
of goods required to be supplied by the IOP to the contractor;
and
(c) certifying that the said goods are intended for use in the
radars acquired by the NTRO from the contractor.
effect on or after the 1st day of January, 2019.
Exemption to goods manufactured in prison and specified units of Defence Ministry, shipyard,
specified tool rooms/institutions and Bharat Dynamics Ltd. and supplied for specified purposes.
[Notfn. No. 63/95-CE., dt. 16.3.1995 as amended by Notfn. Nos. 11/96, 7/98, 7/99, 35/01, 62/03 and 20/
06, 41/08, 29/11, 23/15].
Importance) Act, 1957 (58 of 1957), the Central Government, being satisified that it is necessary in the public
the corresponding entry in column (3) of the said Table, from the whole of -
(ii) the additional duty of excise leviable under the second mentioned Act on goods specified
against S.No.1 of the said Table;
Provided that nothing contained in this notification shall applpy to goods specified against S.No. 16 of
the said Table on or after the 1st day of April, 2000.
TABLE

(1) (2) (3)
1. All goods If manufactured in a prison.
2. Omitted
(1) (2) (3)

3. All goods If,-
(i) manufactured in a shipyard;
(ii) intended for use in the manufacturer of repair of goods
falling under heading 8901, 8902, 8904, 8905 (excluding floating
or submersible drilling or production platforms) or 8906 in a
shipyard; and
(iii) such use is in a shipyard of the manufacturer of such
goods, different from the shipyard where the said goods have
been manufactured, the procedure set out in the Central Excise
(Removal of Goods at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules, 2001, is followed.
4. All goods If manufactured in workshops situated within the precincts of
mines & intended for use in such mines.
5. All goods other than those falling If manufactured in a mine.
under Heading 2701, 2702, 2703,
2704 and 2706
6. Omitted
7. Omitted
8. All goods If manufactured by Tool Rooms or Institutions specified
below:-
(i) Central Toll Room, Ludhiana.
(ii) Central Tools Room and Training Centre, Calcutta.
(iii) Central Institute of Tool Design, Hyderabad.
(iv) Institute for Designing of Electrial Measuring
Instruments, Bombay.
(v) Central Institute of Hand crafts, Jallandhar
(vi) Dehli Institute of Tool Engineering.
(vii) Government Tool Room and Training Centre,
Bangalore.
(viii) Institute of Training and Tool Room of
9 to 15. Omitted
16. Omitted
17. All goods If manufactured by an institution which-
(i) is primarily engaged in the rehabitation of physically

or mentally handicapped persons.
(ii) employs primarily, physically or mentally handicapped
persons for its manufacturing activity.
(iii) is receiving financial assistance from the Ministry

of Welfare, Govt. of India for such rehabitation and
(1) (2) (3)

(iv) produces a certificate once in a financial year from
an officer in the Ministry of Welfare not below the rank
of Deputy Secretary to the Govt. of India to the effect
that it satisfies the conditions mentioned in clauses (1) to
(iii) above.
Explanation.- For the purposes of this notifiction, the expression,-
(i) "prison" means any jail or place used permanently or temporarily under thegeneral or special
orders of a State Government for the detention of prisoners and includes, -
(a) any place which has been declared by a State Government by general or special order to be
a subsidiary jail; and
(b) any reformatory, borstal institution or other institution of a like nature;
(ii) "mine" has the meaning assigned to it in clause (i) of section 2 of the Mines Act, 1952 (35 of 1952);
(iii) "narcotic drugs" and "psychotropic substance" shall have the meanings respectivelyassigned to
them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and
Psychotropic Substances Act, 1985 (61 of 1985);
(iv) "kits for testing narcotic drugs and psychotropic substances" means kits consiting of chemical
reagents in small bottles for testing narcotic drugs and psychotrophic substances manuactured
by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes, droppers, test plates and
similar other accessories supplied with such kits;
(v) "Armed Forces of the Union" means the Central Reserve Police Force, the Indo Tibetan Border
Police Force, the Special Services Bureau, the Border Security Force, theCentral Industrial
Security Force and the National Security Guard Maintained or constituted under the Central
Reserve Police Force Act, 1949 (66 of 1949), the Indo Tibetan Border Police Force Act, 1992
(35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security
Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986)
respectively.
Exemption to goods produced in Ordnance Factories, Mints and factories belonging to Central
Govt. and intended to be used by Armed Forces of the Union or by such ordinance factories.
[Notifn. No. 62/95-CE., dt. 16.3.1995 as amended by Notfn. Nos. 11/96, 40/97, 7/98, 39/99, 45/00,
11/02, 16/03, 30/05, 20/06, 48/06, 2/10, 32/11, 42/11, 23/15, (*amended retrospectively w.e.f. 20.4.2011 vide
Section 139 of Finance Act, 2012)].
Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public
the corresponding entry in column (3) of the said Table, from the whole of-
(ii) the additional duty of excise leviable under the second mentioned Act on goods
specified against Sl.No. 1 of the said Table.
TABLE

(1) (2) (3)
1. Omitted
2. Omitted
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. (i) Circulation Coins, Blanks, If manufactured by
Weights and Measures Standards (i) India Government Mint, Mumbai;
(ii) Scrap Generated in production (ii) India Government Mint, Kolkata;
of Blanks (iii) India Government Mint, Hydreabad;
(iv) India Government Mint, Noida;
8. Omitted
9. Omitted
10. Omited
11. Omitted
12. Waste and scrap and lumps of If such waste and scrap and lumps is cleared from Indian
cupro-nickel and aluminium Government Mint for conversion into strips on job-work
magnesium falling under basis.
(1) (2) (3)

Chapters 74, 75, 76 or 81
12A. Strips and ingots of cupro-nickel If such strips and ingots are manufactured on job-work basis
and aluminium maganesium falling out of lumps, waste and scrap cleared from Indian Government
under Chapter 74, 75, 76 and 81 Mint, and returned to the said Mint.
13. Tear Smoke Munitions falling If manufactured by a factory belonging to the Central
under Chapter 93 Government
14. All goods If manufactured by a factory belonging to the
Central Government and consumed within the factory of
production of goods at S.No.13 above.
15. Omitted
16. The following goods, namely:- If,-

(i) manufactured by a factory belonging to the Central
(i) Omitted Government;
(ii) All goods falling under headings (ii) intended to be made available to any
2844, 2845, tariff item 2852 10 00, department of Nos.28.44, 28.45,28.51, 32.15,68.07 the
2852 90 00(other than organic Central Government either directlyor under any arrangement
compounds ofmercury), heading through the Indian Railway Finance Corporation Limited,
2853, 32156807, tariff item being a Company incorporated and registered under the
6808 00 00,headings 6809 to 6815, Companies Act, 1956 ( 1 of 1956); and
7307 to7311, 7313 to 7326, 7412,
7415, 7418, 7419 [namely, cloth (iii)the said goods are intended for use by any department of
(including endless bands), grill and the Central Government.
netting, of copper wire; expanded
metal of copper; copper springs,
cooking or heating apparatus of a kind
used for domestic purposes,
non electric, and parts thereof, of
copper], tariff item 7609 00 00,
heading 7610, tariff item 7611 00 00,
headings 7612, 7613, 7615, 7616, 8302,
8307, 8308, 8310, 8311, 8401, 8425, 8443
(namely, facsimile machine and
teleprinters and parts thereof), 8517
(namely, electrical apparatus for line
telephony or line telegraphy, including
line telephone sets with cordless
handsets and telecommunication
apparatus for carrier-current line
systems or for digital line systems;
videophones), 8530, tariff item
8534 00 00, headings 8537, 8538,
(1) (2) (3)

tariff item 8548 90 00 (excluding
electronic microassemblies) and
headings 9306 and 9406.
(iii) All goods falling under headings

2801 (except tariff item 2801 10 00),
2804 (except Oxygen, Hydrogen,
Nitrogen, and Silicon), 4414 to 4421,
Chapter 71, heading 7312, sub-heading
7419 10, 7419 99, 8309 90 (except tariff
item 8309 90 10) and heading 8536
(except 8536 70 00)
17. Waste and Scrap If arising in the course of manufacture of
exempted goods in a factory belonging to the
Indian Railway.
18. Parts of internal combustion If manufactured by a factory beloning to the
engines falling under any Indian Railways, and used for reconditioning internal
Chapter combustion engines of rail-way locomotives by the Indian
Railway including its undertakings.
19. Parts of diesel locomotives If manufactured by a factory belonging to the
falling under any Chapter Indian Railways, and used for
reconditioning of railway locomotives by the Indian Rail
ways including its undertakings.
*20. All goods failing under If the goods are, -
heading 8607 (i) manufactured by a factory belonging to the Central
Government; and
(ii) intended for use by any Department of the Central
Government.
______________________________________________________________________________________
Explanation:- In the notification, "Armed Forces of the Union" includes the Assam Rifles, the Central Reserve
Police Force, the Border Security Force, the Central Industrial Security Force and the National Security Guard
constituted under the Assam Rilfes Act, 1941 (5 of 1941), the Central Reserve Police Force Act, 1949 (66 of
1949), the Border Security Force Act, 1968 (47 of 1968), The Central Industrial Security Force Act 1968 (50
of 1968) and National Security Guard Act, 1986 (47 of 1986) respectively and also includes Indo-Tibetan
Border Police, Special Services Bureau and Special Frontier Force.
*Inserted vide Section 139 of Finance Act, 2012

Exemption to all the goods and materials manufactured by M/s. Nuclear Fuel Complex, Hyderabad.
[Notifn. No. 130/94-CE., dt. 21.9.1994 as amedned by 20/06].
Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to
do, hereby exempts all goods and materials falling under the Schedule to the Central Excise Tariff Act, 1985
(5 of 1986), manufactured by M/s. Nuclear Fuel Complex, Hyderabad, from the whole of the duty of
excise leviable thereon which is specified in the said Schedule.

Exemption to specified goods manufactured in factories belonging to State Govt. and intended for
use in any of its department.
[Notifn. No. 74/93-CE., dt. 28.2.1993as amended by 20/06, 48/06, 43/11].
Act, 1944, (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling
under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise
leviable thereon which is specifed in the said Schedule:
Provided that such goods are manufactured by a factory belonging to a State Government and
such goods are intended for use by any Department of that Government.
TABLE
S.No. Description of gooods

(1) (2)
1. All goods falling under Chapter 86 of the said Schedule.
2. All goods falling under headings 2844, 2845, tariff item 2852(other than organic compounds of
mercury), headings 2853, 3215, 6807, tariff item 6808 00 00, headings 6809 to 6815, 7307 to 7311,
7313 to 7326, 7412, 7415, 7418, 7419 [namely, cloth (including endless bands), grill and netting, of
copper wire; expanded metal of copper; copper springs, cooking or heating apparatus of a kind used
for domestic purposes, non electric, and parts thereof, of copper], tariff item 7609 00 00, heading
7610, tariff item 7611 00 00, headings 7612, 7613, 7615, 7616, 8302, 8307, 8308, 8310, 8311, 8401,
8425, 8443 (namely, facsimile machine and teleprinters and parts thereof), 8517 (namely, electrical
apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets
S.No. Description of gooods

(1) (2)
and telecommunication apparatus for carrier-current line systems or for digital line systems;
videophones), 8530, tariff item 8534 00 00, headings 8537, 8538, tariff item 8548 90 00 (excluding
electronic microassemblies) and headings 9306 and 9406.
3. All goods falling under headings 2801 (except tariff item 2801 10 00), 2804 (except Oxygen,
Hydrogen, Nitrogen, and Silicon), 4414 to 4421, Chapter 71, headings 7302, 7312 sub-headings 7419
10, 7419 99, 8309 90 (except tariff item 8309 90 10) and heading 8536.
[except 8536 70 00].
VII. EXEMPTION TO TECHNICAL, EDUCATIONAL AND RESEARCH INSTITUTES
Exemption to goods produced in a Technical, Educational or Research Institute during the course of
training, experiment or research.
[Notifn. No. 167/71-CE., dt. 11.9.1971 as amended by Notfn. Nos. 6/79 and 96/95].
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and
in supersession of the notification of the Government of India in the M.F. (D.R. & I.) No.75-E/67-Central
Excises, dated the 3rd June, 1967, the Central Government hereby exempts all excisable goods produced
in a technical, educational and research institute during the course of imparting technical training of an
academic or vocational nature or carrying out experiments or research, from the whole of the duty of excise
leviable thereon.
Provided that an officer not below the rank of an Assistant Commissioner of Central Excise is satisfied that
the goods are produced in such institute during the course of imparting such training or carrying out such
experiments or research:
Provided further that -
(i) such certificate or evidence as may be required by an officer not below the rank of an Assistant
Commissioner of Central Excise for verifying that goods have been produced only in the
aforesaid manner is furnished;
(ii) such records as may be prescribed by an officer not below the rank of an Assistant
Commissioner of Central Excise are maintained; and
(iii) such premises as may be desired to be inspected by an officer not below the rank of an Assistant
Commissioner of Central Excise are allowed to be inspected by the officers of the Central
Excise Department.
Exemption to specified goods supplied to a Public Funded Research Institution, University,

IIT,IISC, REC or a non-commercial Institution other than a hospital.
[Notifn. No. 10/97-CE., dt. 1.3.1997as amended by 16/07, 28/13].
In exercise of the power conferred by sub-section (1) of section 5A of the Central Excise Act, 1944
(1 of 1944), the Central Government, being satisified that it is necessary in the public interest so to do,
hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is
specified in the said Schedule when supplied to the institutions specified in the corresponding entry in
column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of
the said Table.
TABLE
S.No. Name of the Description of the goods Conditions

Institutions
(1) (2) (3) (4)
1. Public funded (a) Scientific and technical (i) If the institution -
research institution instruments, apparatus, equipment
or a university or an (including computers); (a) is a public funded research
Indian Institute of institution under the administrative
Technology or (b) accessories and spare parts of control of the Department of Space or
Indian Institute of goods specified in (a) above and Department of Atomic Energy or the
Science, Bangalore consumables; Defence Research Development
or a Regional Organisation of the Government of India
and produces a certificate to that effect
Engineering (c) computer software, Compact from an officer not below the rank of a
College, other than Disc-Read Only Memory (CD- Deputy Secretary to the Government of
a hospital ROM), recorded magnetic tapes, India in the concerned department to the
microfilms, microfiches. manufacture at the time of clearnance
(d) Prototypes of the specified goods; or (b) is
registered with the Government of India
in the Department of Scientific and
Industrial Research and the
manufacturer produces at the time of
clearance, a certificate from the Head of
the institution in each case, certifying
that the said goods are required for
research purposes only.
(ii) The aggregate value of

prototypes received by an institution
does not exceed fifty thousand rupees
2. Research (a)Scientific and technical (1) The institution -

institutions, instruments, apparatus, equip- (i) is registered with the
other than a hospital ment (including computers); Government of India in the Department
of Scientific and Industrial Research;
(b)accessories parts (ii) Head gives a certificate in each
and consumables; case of clearance of goods, cerifying
(c) computer software, Compact that the said goods are essential for
Disc-Read Only Memory (CD- research purposes and will be used for
ROM), recorded magnetic tapes, the stated purpose only.
microfilms, microfiches. (2) the aggregate value of
prototypes received by an institution
does not exeed fifty thousand rupees in
a financial year.
(1) (2) (3) (4)

(d) Prototypes (3) The goods falling under (1) and
(2) above shall not be transferred or sold
by the institution for a period of five
years from the date of installation.
3. Departments and (a) Scientific and technical (i) The manufacturer produces at the
laboratories of the instruments, apparatus, time of clearance, a certificate from the
Central Government equipment(including computers); head of the institution in each case,
and State Govern- (b) Accessories and spare parts of certifying that the said goods are
ments, other than goods specified in (a) above and required for research purpose only.
a hospital consumables; (ii) The aggregate value of prototypes
(c) Computer software, Compact received by an institution does not
Disc-Read Only Memory exceed fifty thousand rupees in a
(CD-ROM), recorded magnetic financial year.".
tapes, microfilms, microfiches;
(d) Prototypes
Explanation.- For the purposes of this notification, the expression,-

(a) "Public funded research institution" means a research institution in the case of which not less than fifty
per cent of the recurring expenditure is met by the Central Government or the Government of any State or
the administration of any Union territory;
(b) 'University" means a university established or incorporated by or under a Central, State or Provincial
Act and includes-
(i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956)
to be a deemed university for the purposes of that Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by or affiliated to, a university;
(c) "Head" means-

(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) "hospital" includes any Institution, Central, Trust, society, Association, Laboratory, Clinic or
Maternity Home which renders medical, surgical or diagnositc treatment.

Exemption for 3 years to patented goods manufactured by an Indian owned company, National Lab,
Public Funded Research Institution or University.
[Notfn. No. 13/99-CE., dt. 28.2.1999 as amended by Notfn. No. 22/99].
(1 of 1944),read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts all goods of the description specified in the Annexure appended to this
notification (hereinafter referred to as the specified goods) from-
(a) the whole of the duty of excise specified thereon under the First Schedule to the Central
Excise Tariff Act, 1985(5 of 1986) ;
(b) the whole of the special duty of excise specified thereon under the Second Schedule to the
said Central Excise Tariff Act;
(c) the whole of the additional duty of excise specified thereon under the Schedule to the said
Additional Duties of Excise (Goods of Special Importance) Act,
subject to the following conditions, namely:-
(i) the specified goods are designed and developed by an Indian owned company, national
laboratory, public funded research institution, or university;
(ii) the specified goods which are so designed and developed are patented by such Indian owned
company, national laboratory, public funded research institution, or university, in any
two countries from amongst India, United States of America, Japan and any one
country of the European Union;
(iii) the specified goods are manufactured by a wholly Indian owned company;
(iv) the manufacturer produces a certificate from the Department of Scientific and Industrial
Research to the effect that the specified goods are designed and developed by a wholly Indian
owned company, national laboratory, public funded research institution, or university and
are patented in any two countries from amongst India, United States of America, Japan and
any one country of the European Union;
(v) the procedure as prescribed by the jurisdictional Commissioner of Central Excise is

followed;
(vi) the exemption contained in this notification shall not apply to the goods which are cleared
on or after a period of three years from the date of issue of the certificate by the
Department of Scientific and Industrial Research referred to in condition (d) above.
Explanation.- For the purposes of this notification,-
(a) "national laboratory" means a scientific laboratory functioning at the national level under the aegis
of the Indian Council of Agricultural Research, the Indian Council of Medical Research, the Council
of Scientific and Industrial Research, the Defence Research and Development Organisation, the
Department of Electronics, the Department of Bio Technology or the Department of Atomic Energy;
(b) "public funded research institution" means a research institution in the case of which not less than
fifty percent of the recurring expenditure is met by the Central Government or the Government of
any State or the Administration of any Union Territory;
(c) "university" means a university established or incorporated by or under a Central, State or Provincial
Act and includes -
(i) an institution declared under section 3 of the University Grants Commission Act,1956 ( 3
of 1956) to be a deemed university for the purposes of that Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;

(iii) a college maintained by, or affiliated to, a university.
ANNEXURE
All goods specified in the First Schedule to the Central Excise Tariff Act,1985 ( 5 of 1986) other than
the following, namely:-
(i) tobacco and tobacco preparations;

(ii) pan masala;
(iii) arms and ammunition;
(iv) narcotic drugs and psychotropic substances, as defined in clause (xiv) and clause (xxiii)
respectively of section 2 of the Narcotic Drugs and Psychotropic Substances Act,1985 (61
of 1985) other than those used for pharmaceutical purposes .
Reference : For exemption to computer and computer peripherals supplied by EOUs or Units
in STPs, EHTPs to recognized non-commercial educational institutions, registered
charitable hospitals, public libraries, public funded R & D establishments and
organisations of State Govt. or UTs - please see para 8 of General Exemption No.
7
VIII. EXEMPTION TO GOODS PRODUCED WITHOUT USES OF POWER AND FOR UNITS IN
RURAL AREAS.
Exemption of specified goods produced in a Village Industry and marketed by KVIC.

[Notfn. 198/87-CE., dt. 28.8.1987 as amended by Notfn. Nos. 248/88, 93/89, 11/96 and 20/06].
Central Government hereby exempts goods of the description specified in column (2) of the Table hereto
annexed and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole
of the duty of excise leviable thereon which is specified in the said Schedule:
Provided that -
(a) such goods are genuine products of a Village Industry; and
(b) such goods are marketed by or with the assistance of the Khadi and Village Industries
Commission established under the Khadi and Village Industries Commission Act, 1956 (61
of 1956); and
(c) the manufacturer of such goods produces a certificate from the said Commission to the effect
that-
(i) Such goods are the genuine products of a village industry; and
(ii) such goods are marketed by or with the assistance of the said Commission.
TABLE
S.No. Description of goods

(1) (2)
1. All goods falling under Chapter 69 of the said Schedule.
2. All goods falling under Chapter 14 headings 1521, 1522, Chapter 25 (except heading 2515, 2523 and
2524), headings 3805, 3807, 4409, 6807 to 6815, 9401, 9402 and 9403 of the said Schedule.
3. All goods falling under Chapter 13, in or in relation to the manufacture of which no process is
ordinarily carried on with the aid of power, tariff items 3604 10 00, 3806 90 90, heading 4016, Chapter
42 (except suit cases, vanity cases, executive cases, brief cases and vanity bags of all sorts) and
headings 4414 to 4421 of the said Schedule.
4. Amber Charkha.
Explanation :- For the purposes of this notification, the expression "village Industry" shall have the same
meaning as assigned to it in clause (h) of section 2 of the Khadi and Village Industries
Commission Act, 1956 (61 of 1956).
2. This notification shall come into force on the 1st day of September, 1987.
Exemption of specified goods manufactured in a rural area by specified manufacturers.

[Notfn. No. 88/88-CE.,dt. 1.3.1988, as amended by Notfn. Nos.281/88,287/88,13/90, 80/91, 23/92, 35/93,
4/95, 96/95, 35/97, 7/98, 7/99,5/2000, 16/03 and 20/06].
annexed and falling under Chapter No. or Heading No. of the Schedule to the Central Excise Tariff Act,
1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of
the duty of excise leviable thereon which is specified in the said Schedule.
Provided that such goods are manufactured in rural areas by registered co-operative societies,
women's societies, or by institutions recognised by the Khadi and Village Industries Commission
or the State Khadi and Village Industries Boards or by Units run with the cash assistance from
District Rural Development Agencies (under the Integrated Rural Development Programme (IRDP).
Provided further that

(i) the exemption in respect of goods specified in serial numbers 5 to 16, 21, 22, 24 and 25 shall
be applicable only if individual components of such Electronic goods are assembled in rural areas by such
Societies, or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi
and Village Industries Boards or by units run with the cash assistance from District Rural Development
Agencies (under the Integrated Rural Development Programme (IRDP) and a certificate to this effect from
the Department of Electronics of the Government of India or the State Electronic Development Corporation
of a State or the Directorate of Industries of a State is submitted to the Assistant Commissioner of Central
Excise within three months from the date of commencement of production of such electronic goods or within
such extended period as he may allow.
(ii) the exemption in respect of goods specified in Serial numbers17, 18, 19, 20 and 23 shall
be applicable only if individual components of such goods are assembled in rural areas by such Societies,
or by institutions recognised by the Khadi and Village Industries Commission or the State Khadi and Village
Industries Boards or by units run with the cash assistance from District Rural Development Agencies (under
the Integrated Rural Development Programme (IRDP) and a certificate to this effect from the Directorate
of Industries of a State is submitted to the Assistant Commissioner of Central Excise within three months
from the date of commencement of production of such goods or within such extended period as he may allow.
TABLE
S.No. Chapter No. or Description of goods

Heading No.
(1) (2) (3)
01. 20 Preparations of vegetables and fruit pickles.
02. 21 Sauces and ketchup
03. 34 Laundry and carbolic soaps
04. 64 Footwears
05. 84 Calculators
06. 85 Radios
(1) (2) (3)

07. 85 Cassette players or recorders, whether or not fitted with radios.
08. 85 Black and white T.V. sets.
09. 85 Audio cassettes
10. 85 Loudspeakers
11. 85 Electronic fan regulators
12. 85 Battery eliminators/adapters
13. 85 Invertors/convertors
14. 85 Mechanical T.V. tuners
15. 85 Gang condensers
16. 86 Trimmer capacitors
17. 85 Electric irons
18. 85 Electric toasters
19. 85 Electric heaters
20. 96 Electric gas lighters
21. 85 or 90 Electronic lanterns/torches
22. 91 Electronic clocks and electronic alarm timepieces
23. 85 or 90 Voltage stabilisers
24. 91 Digital/analogue electronic watches
25. 85 RF/IF coils
26. 3401, 3402 Synthetic detergents
27. 53,56,57 or 63 Jute yarn, jute fabrics and jute manufactures
28. 1 to 96 All goods consumed in the manufacture of goods specified at S.No. 1 to 27
above.
(i) whether within the factory of production of such goods; or
(ii) in any other factory of the same manufacturer where exemption
under this notification is availed.
Explanation- For the purposes of this notification, the expression "rural area" shall have the meaning assigned
to it in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956)
IX. EXEMPTION TO CERTAIN GOODS AND INDUSTRIES

Exemption to handicrafts, scented chunnam, katha, vibhuti, contraceptives, enamelware, laminated
jute bags, pyrites, fly ash, coke oven and blast furnace gas, sludge, leather board, animal drawn
vehicles, erasers and spent fullers earth.
[Notfn. No. 17/11-CE., dt. 1.3.2011].
(1 of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance
(Department of Revenue) no. 76/86-Central Excise, published vide G.S.R 168 (E), dated the 10th February,
1986, except as respects things done or omitted to be done before such supersession, the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description
specified in column (2) of the Table below and falling in the First schedule to the Central Excise Tariff Act,
1985 ( 5 of 1986), from the whole of the duty of excise leviable thereon under the said Tariff Act.
S.No. Description of the excisable goods

(1) (2)
1. Handicrafts
2. Scented Chunnam (Lime)
3. Vibhuthi (Thiruneeru)
4. Contraceptives
5. Enamelware
6. Agriculture grade pyrites
7. Coke-oven gas and blast furnace gas
8. Sludge obtained in the sewage or effluent treatment plant belonging to municipal corporation,
local authority or an industrial unit
9. (a) Animal drawn vehicles manufactured out of iron sheets, rods, bars, angles or wooden
planks; and (b) the following parts of animal drawn vehicles: (i) Wheels; and (ii) Axles.
10. Erasers
11. Spent Fullers Earth
Exemption to all items of machinery and their components/parts and pipes required for setting up of
water supply plants.
[Notfn. No.3/04-CE., dt. 8.1.2004].
1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts
(i) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment
and their components/ parts required for setting up of water supply plants; and
(ii)Pipes needed for delivery of water from its source to the plant and from there to the storage
facility,
falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from whole of the duty
of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by
the Collector/ Deputy Commissioner/ District Magistrate of the District in which the project is located, is
produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above.
Explanation.- For the purpose of this notification, water supply plant includes a plant for desalination,
demineralization or purification of water or for carrying out any similar process or processes intended to
make the water fit for agricultural or industrial use.
2. This notification shall come into force on the 9th day of January, 2004.
Exemption to all items of machinery and their components/parts required for setting up of a
project for the generation of power using non-conventional materials:
[Notifn. No.33/05-C.E., dt. 8.9.2005 as amended by 38/05, 34/10, 14/14, 14/16]
(1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby
exempts all items of machinery, including prime movers, instruments, apparatus and appliances, control gear
and transmission equipment and auxiliary equipment (including those required for testing and quality control)
and components, required for initial setting up of a project for the generation of power or generation of
compressed bio-gas (Bio-CNG) using non-conventional materials, namely, agricultural, forestry, agro-industrial,
industrial, municipal and urban waste, bio waste or poultry litter, falling under any Chapter of the First Schedule
to the Central Excise Tariff Act, 1985(5 of 1986), from the whole of the duty of excise leviable thereon which
is specified in the said First Schedule, subject to the following conditions,-
(i) before the clearance of the goods from the factory, the manufacturer produces to thDeputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may
be, a certificate, from an officer not below the rank of a Deputy Secretary to the Government of
India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption
and the said officer certifies that the goods are required for initial setting up of a project for the
generation of power or generation of compressed bio-gas (Bio-CNG) using non-conventional materials,
namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or
poultry litter; and
(ii) in the case of projects for the generation of power, the manufacturer proves to the satisfaction of the
Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, that there is a valid power purchase agreement between the producer of power and
the purchaser, for the sale and purchase of electricity generated using non-conventional materials,
for a period of not less than ten years from the date of commissioning of the project.
Provided that this condition shall not apply to the power generation projects promoted by State
electricity boards or corporations which are notified by the respective State Governments as the State
Transmission Utility and Licensee.
Provided further that this condition shall not apply to the power generation projects based on munici-
pal and urban waste, if the manufacturer proves to the satisfaction of the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, that there is a valid agreement
between the producer of the power and urban local body for processing of municipal solid waste for not less
than 10 years from the date of commissioning of project.
Omitted
Notfn.No.62/91-CE rescinded by 13/16 -CE dated 1.3.16.

Exemption to strips of plastics, films of plastics, parts and components of one day alarm time pieces,
flavouring essences, plaster of paris moulds and refractory container used as inputs in the manufacture
of specified final products.
[Notfn. No. 221/86-CE., dt. 2.4.1986 as amended by Notfn. Nos. 267/86, 324/86, 334/86, 89/87, 168/
87,106/88, 89/89 and 19/06].
annexed (such goods being hereinafter referred to as "inputs") and falling under Chapter, heading or sub-
heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding
entry in column (2) of the said Table from the whole of the duty of excise leviable thereon which is specified
in the said Schedule if such inputs are used in the factory of their production for manufacture of goods
of the description specified in the corresponding entry in column (5) of the said Table (such goods being
hereinafter referred to as "final products") and falling under Chapter, heading or sub-heading Nos. of the said
Schedule as is specified in the corresponding entry in column (4) of the said Table.
TABLE
Sl. Chapter, Description of inputs Chapter, Description of final products

No. Heading No. Heading No.
or sub-heading or sub-heading
No. Nos.
(1) (2) (3) (4) (5)
1. 3920, 3921, (except Strips of plastics 5404 90 20 Strips and the like of synthetic
3921 11 00, 3921 12 00, textile material.
3921 13 10, 3921 13 90,
3921 14 00, 3921 19 00
and 3921 90 10)
2. Omitted
3. 3920, 3921 (except Films of Plastics 3920 or Strips and the like of plastics and
3921 11 00, 3921 12 00, 5404 90 20 the like of synthetic textile material.
3921 13 10, 3921 13 90,
3921 14 00, 3921 19 00,
and 3921 90 10)
4. Omitted
5. Omitted
6. Omitted
7. 91 Parts and components 9103 or One-day alarm time-pieces.
(1) (2) (3) (4) (5)

of one-day alarm time 9105
pieces.
8. Omitted
9. 330210 Flavouring essences 2202 10 10 Aerated waters.
and concentrates
10. 68 Plaster of Paris moulds, 69 Ceramic products.
in which more than
25% by weight of red
mud, press mud or blast
furnace slag or one or
more of their materials
have been used.
11. 69 Refractory containers 69 Ceramic products.
(Saggar)
Exemption to all the goods supplied to UN or an International Organisation for their official use or for
supply to G.O.I. approved projects financed by them,
[Notfn. No. 108/95-CE., dt. 28.8.1995 as amended by Notfn. Nos. 7/98, 33/98, 4/99, 40/99,
36/01, 50/01,13/08, 11/14].
Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessarry in
the public interest so to do, hereby exempts all goods falling under the Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) (hereinafter referred to as the said goods) when supplied to the United Nations or an
international organisation for their offical use or supplied to the projects financed by the said United
Nations or an international organisation and approved by the Government of India, from the whole of-
(i) the duty of the excise leviable thereon under section 3 of the Central Excises and Salt Act,
1944 (1 of 1944); and
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);
"Provided that before clearance of the said goods, the manufacturer produces before the Assistant
Commissioner of Central Excise having jurisdiction over his factory,-
(a) in case the said goods are intended for the official use by the United Nations or an international
organisation, a certificate from the United Nations or the international organisation that the
said goods are intended for such use;
(b) In case the said goods are -
(i) supplied to an international organisation listed in the Annexure appended to this
notification for use in a project that has been approved by theGovernment of India and
financed (whether by a loan or a grant) by such an organisation, a certificate from such an

organisation that the said goods are required for the execution of the said project and that the
said project has duly been approved by the Government of India; or
(ii) supplied to a project has been approved by the Government of India and financed
(whether by a loan or a grant) by an international organisation listed in the said Annexure,
a certificate from an officer not below the rank of Deputy Secretary to the Government of
India, in the Ministry of Finance (Department of Economic Affairs) that the said goods are
required for the execution of the said project and that the said project has duly been approved
by the Government of India;
(c) in case the said goods are intended to be supplied to a project finance (whether by a loan or
a grant) by the World Bank, the Asian Development Bank or any international organisation,
and other than those listed in the Annexure; and
(i) if the said project has been approved by the Government of India, a certificate from
the executive head of the Project Implementing Authority and countersigned by an officer
not below the rank of a Joint Secretary to the Government of India , in the concerned Line
Ministry in the Government of India, that the said goods are required for the exeuction of
the said project and that the said project has duly been approved by the Government of
India, and
(ii) if the said project has been approved by the Government of India for implementation
by the Government of a State or a Union Territory, a certificate from the executive head of
the Project Implementing Authority and countersiged by the Principal Secretary or the
Secretary (Finance), as the case may be, in the concerned State Government or the Union
Territory, that the said goods are required for the execution of the said project, and that the
said project has duly been approved by the Government of India for implementation by the
concerned State Government.
2. Where the said goods are cleared prior to the 1st March, 2008, the manufacturer may -
(a) transfer the said goods to a new project subject to the condition that the manufacturer
produces before the Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise, as the case may be, having jurisdiction over the factory of manufacture, a
certificate from the officer concerned of the Central Government, State Government or
Union territory Administration, as the case may be, that the said goods are no longer re-
quired for the said project and a declaration from the United Nations, the World Bank, the
Asian Development Bank or any other international organization listed in the Annexure to
the said notification that the said goods are required for the new project and the said project
has duly been approved by the Government of India; or
(b) pay duty of excise which would have been payable but for the exemption contained herein
on the depreciated value of the said goods subject to the condition that the importer pro-
duces before the Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise, as the case may be, having jurisdiction over the factory of manufacture, a
certificate from the officer concerned of the Central Government, State Government or
Union territory Administration, as the case may be, that the said goods are no longer required
for the existing project. The depreciated value of the said goods shall be equal to the original
value of the goods at the time of clearance reduced by the percentage points calculated by
straight line method as specified below for each quarter of a year or part thereof from the
date of clearance of the said goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent;
(ii) for each quarter in the second year at the rate of 3 per cent;
(iii) for each quarter in the third year at the rate of 2.5 per cent; and
(iv) for each quarter in the fourth year and subsequent years at the rate
of 2%,
subject to the maximum of 70%.
Explanation -1 . - for the purposes of this notification, -
(a) "international organisation" means an international organisation to which the Central

Government has declared, in pursuance of section 3 of the United Nations (Privileges and
Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act
shall apply;
(b) "Line Ministry" means a Ministry in the Government of India, which has been so
nominated with respect to a project, by the Government of India, in the Ministry of
Finance (Department of Economic Affairs).
Explanation 2.- For the removal of doubts, it is hereby clarified that the benefit under this notification, in
the case of goods supplied to the projects financed by the United Nations or an international organisation, is
available when the goods brought into the project are not withdrawn by the supplier or contractor and the
expression goods are required for the execution of the project shall be construed accordingly
ANNEXURE
1. United Nations Development Programme,

2. United Nations International Childrens' Fund,
3. Food and Agricultural Organisation,
4. International Labour Organisation,
5. World Health Organisation,
6. United Nations Population Fund.
7. United Nations World Food Programme.
8. United Nations Industrial Development Organisation
Exemption to all capital goods, components and Raw Materials cleared for repair of goods falling
under Heading 89.01, 89.02, 89.04 and 89.05 (excluding float or submersible drilling or production
platforms) and 89.06.
[Notfn. No. 82/84-CE., dt. 31.3.1984 as amended by Notfn. Nos. 80/86,227/87,15/91, 96/95, 35/01
and 20/06].
In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the
Central Government hereby exempts all capital goods, components and raw materials, falling under the
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared for repair of goods falling under Heading
8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production platforms) and 89.06, by ship
repair units, from the whole of the duty of excise leviable thereon under Section 3 of the Central Excise Act,
1944 (1 of 1944):
Provided that -
(i) The manufacturer of the said capital goods, components and raw materials produces, before the
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having
jurisdiction over the factory, a certificate from the indenting ship repair unit that the said capital goods,
components and raw materials are required solely for the purpose of the repair of goods falling under
Heading Nos. 8901, 8902, 8904 and 8905 (excluding floating or submersible drilling or production
platforms) and 8906 and that the ship repair unit is registered with the Director General of Shipping,
Government of India, for this purpose; and
(ii) the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules, 2001, is followed.

Exemption to waste and parings arising during manufacture of exempted goods.
[Notifn.89/95 -CE dt.18.5.1995.]
In exericse of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt
do, hereby exempts waste, parings and scrap arising in the course of manufacture of exempted goods and falling
within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise
leviable thereon which is specified in the said Schedule:
Provided that nothing contained in this notification shall apply to waste, parings and scrap cleared from
a factory in which any other excisable goods other than exempted goods are also manufactured.
Explanation.- For the purpose of the notification, the expression "exempted goods" means excisable goods
which are chargeable to "Nil" rate of duty or, are exempted from the whole of the duty of excise leviable thereon
by any other notification (not being a notification where exemption from the whole of duty of excise is granted
based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of
the Central Excise Rules, 1944 or sub-section (1) of section 5A of the said Act.
GENERAL EXEMPTION NO. 48 & 48A 1216
XI. NOTIFICATIONS PRESCRIBING EFFECTIVE RATES OF DUTY ON THE GOODS OF

VARIOUS CHAPTERS
GENERAL EXEMPTION No. 48
Exemption to all the goods falling within the Schedule to the Additional Duties of Excise (Textile
& Textile Articles) Act.
[Notfn. No. 31/04-CE, dt. 9.7.2004
(1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile
Articles) Act, 1978 (40 of 1978) and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 53/1990-Central Excise, dated the 20th March 1990,
published in the Gazette of India vide number G.S.R. 195 (E), dated the 20th March 1990, the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling
within the Schedule to the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 from whole of
the duty of excise leviable thereon under the said Act.
GENERAL EXEMPTION No. 48A
Exemption to all goods falling within the Schedule to the Additional Duties of Excise (Textile &
Textile Articles) Act.
[Notfn. No. 30/12-CE, dt. 9.7.2012 as amended by 17/13, 21/13, 22/13, 31/13, 5/14]
1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a Focus Market
Scheme duty credit scrip issued to an exporter by the Regional Authority in accordance with paragraph 3.14
of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,-
(i) the whole of the duty of excise leviable thereon under the First Schedule and the Second Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986);
(ii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties of
Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
(a) that said scrip is issued against exports to the countries notified in Appendix 37C of the Handbook of
Procedures, Volume I in terms of entitlement under paragraph 3.14.5(e) of the Foreign Trade Policy, as the
case may be:
Provided that the following categories of exports specified in paragraph 3.17.2 and 3.14.3 of the
Foreign Trade Policy shall not be counted for calculation of export performance or for computation of entitle-
ment under the paragraph 3.14.2 of the Foreign Trade Policy, namely:-
(i) Export Oriented Units or Electronic Hardware Technology Parks or Biotechnology Parks which are
availing direct tax benefits or exemption;
(ii) Export of imported goods covered under Para 2.35 of the Foreign Trade Policy;
(iii) Exports through transshipment, meaning thereby that exports originating in third country but trans-
shipped through India;
(iv) Deemed Exports;
(v) Exports made by Special Economic Zone units or Special Economic Zone products exported through
Domestic Tariff Area units;
(vi) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS);
(vii) Supplies made to Special Economic Zone units;
(viii) Service Exports;
(ix) Diamonds and other precious, semi precious stones;
(x) Gold, silver, platinum and other precious metals in any form, including plain and studded jewellery;
(xi) Ores and Concentrates, of all types and in all forms;
(xii) Cereals, of all types;
(xiii) Sugar, of all types and in all forms;
(xiv) Crude or Petroleum oil and Crude or Petroleum based products covered under ITC HS codes 2709
to 2715, of all types and in all forms; and
(xv) Export of milk and milk products covered under ITC HS Codes 0401 to 0406, 19011001, 19011010,
2105 and 3501;
(xvi) Export of Meat and Meat Products;
(xvii) Export of Cotton;
(xviii) Export of Cotton Yarn;
(xix) Export which are subject to Minimum Export Price or Export Duty:
(b) that the benefits under this notification shall not be available to clear the items listed in Appendix 37B
of the Handbook of Procedures, Volume I;
(c) that the benefits under this notification shall not be available to goods or items, the imports of which
are not permitted against the said scrip;
(d) that the said scrip is registered with the Customs authority at the port of registration (hereinafter
referred as the said Customs authority);
(e) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or
invoice from the supplier or manufacturer indicating details of its jurisdictional Central Excise Officer (here-
inafter referred as the said Officer) and the description, quantity, value of the goods to be cleared and the
duties leviable thereon, but for this exemption;
(f) that the said Customs authority, taking into account the debits already made towards imports under
Notification No. 93/2009-Customs, dated the 11th September, 2009 debits made under notification No. 6 of
2013 -Service Tax, dated the18th April, 2013 and this exemption, shall debit the duties leviable, but for this
exemption in or on the reverse of the said scrip and also mentions the necessary details thereon, updates its
own records and sends written advice of these actions to the said Officer;
(g) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said
(h) that based on the said written advice and undertaking, the said Officer endorses the clearance
exemption, which were debited by the said Customs authority, and keeps a record of such clearances;
(i) that the manufacturer retains a copy of the said scrip, debited by the said Customs authority and
endorsed by the said Officer and duly attested by the holder of the scrip, in support of the clearance under this
notification; and
drawback or CENVAT credit of the duties of excise leviable under the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), section 3 of the Additional Duties of Excise
(Goods of Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional Duties of Excise
(Textiles and Textile Articles) Act, 1978 (40 of 1978), against the amount debited in the said scrip and
validated at the time of clearance.
Provided further that for the purpose of calculation of export performance or for computation of
entitlement under paragraph 3.14.4 or paragraph 3.14.5 of the Foreign Trade Policy, the incremental growth
shall be in respect of each exporter [Importer Exporter Code (IEC) holder] without any scope of combining
the export for group company or for transferring export performance from any other IEC holder and the
incremental growth shall be in terms of freely convertible currency to the designated markets. The following
categories of exports shall not be counted for calculation of export performance or for computation of
entitlements:
(i) Export of imported goods or exports made through trans-shipment;

(ii) Export from SEZ/ EOU /EHTP /STPI /BTP/FTWZ;
(iii) Deemed Exports;
(iv) Service Exports;
(v) Third Party exports;
(vi) Diamond, Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery
and other precious and semi-precious stones;
(vii) Ores and concentrates of all types and in all formations;
(viii) Cereals of all types;
(ix) Sugar of all types and all forms;
(x) Crude / petroleum oil and crude / primary and base products of all types and all formulations;
(xi) Export of milk and milk products;
(xii) Export performance made by one exporter on behalf of other exporter;
(xiii) Supplies made to SEZ units;
(xiv) Items, export of which requires an export authorisation (except SCOMET);
(xv) Export of Meat and Meat Products;
(xvi) Exports to Singapore, UAE and Hong Kong,
(xvii) SEZ/EOU/EHTP/BTP/FTWZ products exported through DTA units;
(xviii) Cotton (for the paragraph 3.14.5 of the Foreign Trade Policy);
(xix) Omitted
(xx) Export which are subject to Minimum Export Price or Export Duty (for the paragraph 3.14.5 of the
Foreign Trade Policy).
(A) Foreign Trade Policy means the Foreign Trade Policy, 2009-14, published by the Government of India
in the Ministry of Commerce and Industry, vide notification No.01 (RE 2012)/2009-2014, dated the 5th June,
2012.
GENERAL EXEMPTION NO. 48B 1219
(B) Handbook of Procedures Volume 1 means the Handbook of Procedures Volume 1, 2009-14, published
by the Government of India in the Ministry of Commerce and Industry, vide Public Notice No.01 (RE 2012)/
2009-2014, dated the 5th June, 2012.
(C) Regional Authority means the authority competent to grant a duty credit scrip under the Foreign Trade
(Development and Regulation) Act, 1992 (22 of 1992).
GENERAL EXEMPTION No. 48B
[Notfn. No. 31/12-CE, dt. 9.7.2012 as amended by 15/13]
necessary in the public interest so to do, hereby exempts capital goods specified in the Table annexed hereto,
when cleared against an Agri. Infrastructure Incentive Scrip duty credit scrip issued to an exporter by the
Zonal Office, Central Licensing Area, New Delhi in accordance with paragraph 3.13.4 of the Foreign Trade
Policy (hereinafter referred to as the said scrip) under Vishesh Krishi and Gram Udyog Yojana (Special
Agriculture and Village Industry Scheme) from,-

(a) that the said scrip is issued to a Status Holder who is exporter of products specified in paragraph
3.13.4 of the Foreign Trade Policy:
Provided that the following categories of exports specified in paragraph 3.17.2 of the Foreign Trade
Policy shall not be counted for calculation of export performance or for computation of entitlement under the
Scheme, namely:-
(i) Export Oriented Units or Electronic Hardware Technology Parks or Biotechnology Parks, which are
Domestic Tariff Area units; and
(vi) Items, which are restricted or prohibited for export under Schedule -2 of Export Policy in ITC (HS);
(b) that the benefits under this notification shall not be available for clearance of the items listed in
Appendix 37B of the Hand Book of Procedures, Volume I;
(d) that the scrip shall be non-transferable:
Provided that the scrip shall be transferable amongst Status Holders for procurement of Cold Chain
equipment:
Provided further that the scrip shall be transferable for procurement of Cold Chain equipment by
units in a Food Park recognized by the Ministry of Food Processing Industries. The term units shall not
include developers;
Provided also that the said scrip shall be transferable by the status holder, to whom it was issued, to
its supporting manufacturer, who is neither a status holder nor has a unit (the term unit shall not include
developer) in a Park recognised by the Ministry of Food Processing Industries, if such transfer is endorsed by
the Regional Authority during the period of validity of the said scrip and upon such endorsement, the validity
of the said scrip remains unchanged.
(e) that the capital goods cleared under this exemption shall be utilized as per clause (d) of paragraph
3.13.4 of the Foreign Trade Policy;
(f) that the capital goods cleared under this exemption shall be subject to actual user condition;
(g) that the said scrip is registered with the Customs authority at the port of registration (hereinafter
(h) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or
duties leviable thereon, but for this exemption
(i) that the said Customs authority, taking into account the debits already made towards imports under
Notification No. 94/2009-Customs, dated the 11th September, 2009 and this exemption, shall debit the duties
leviable, but for this exemption in or on the reverse of the said scrip and also mentions the necessary details
(j) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said
Customs authority to the said Officer along with an undertaking addressed to the said Officer that
(A) in case of any amount short debited in the said scrip he shall pay on demand an amount equal to the short
debit, along with applicable interest.;
(B) he shall comply with the actual user condition and also utilize the capital goods as per sub-paragraph
(d) of paragraph 3.13.4 of the Foreign Trade Policy and that in case of non compliance of these conditions he
shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together
(k) that based on the said written advice and undertaking, the said Officer endorses the clearance
exemption, which were debited by the said Customs authority, and keeps a record of such clearances;(l) that
the manufacturer retains a copy of the said scrip, debited by the said Customs authority and endorsed by the
said Officer and duly attested by the holder of the scrip, in support of the clearance under this notification;
and
(m) that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail the drawback
GENERAL EXEMPTION NO. 48C 1221
or CENVAT credit of the duties of excise leviable under the First Schedule and the Second Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and section 3 of the Additional Duties of Excise (Textiles and Textile
Articles) Act, 1978 (40 of 1978), against the amount debited in the said scrip and validated at the time of
clearance.
Explanation - For the purposes of this notification, -
(A) Foreign Trade Policy means the Foreign Trade Policy, 2009-14, published by the Government of India
in the Ministry of Commerce and Industry, vide notification No.01 (RE 2012)/2009-2014, dated the 5th June,
2102.
(B) Handbook of Procedures Volume 1 means the Handbook of Procedures Volume 1, 2009-14, published
by the Government of India in the Ministry of Commerce and Industry, vide Public Notice No. 01 (RE 2012)/
2009-2014, dated the 5th June, 2012.
(C) Status Holder means the person having status category of Export House or Star Export House or
Trading House or Star Trading House or Premier Trading House, as the case may be, as mentioned in
para 3.10.2 of the Foreign Trade Policy.
Table
Sl. No. Description

1 Cold storage units (including Controlled Atmosphere and Modified Atmosphere Stores); Precool-
ing Units and Mother Storage Units for Onions.
2 Pack Houses; the Pack House equipments notified in Appendix 37 F of Hand Book of Procedures
Volume 1, namely:- (1) Packing grading equipments for fruits and veg etables, (2) Equipments for
ripening of fruits including ethylene generator, (3) Adia batic humidifiers for cold rooms, (4) Gas
sensor and controlled system covering CO2, ethylene and oxygen levels, (5) Ethylene scrubbers,
(6) CO2 scrubbers, (7) Blast freezers for IQF plants, (8) Doors for gastight rooms, applications
like CA, Banana/fruit ripening, (9) Nitrogen generators, (10) Gas controlling systems for CA
stores, (11) Bulk bins for CA stores, (12) Reach stackers for cold stores and ware houses, (13)
Belt driven conveyors for bulk handling of cargo and (14) Gantry cranes, unloading, mecha nized
loaders for bulk and break bulk cargo.
3 Reefer Van or Containers
GENERAL EXEMPTION No. 48C
[Notfn. No. 32/12-CE, dt. 9.7.2012 as amended by 17/13]
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a Vishesh Krishi
and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) duty credit scrip issued to an
exporter by the Regional Authority in accordance with paragraph 3.13.2 of the Foreign Trade Policy (herein-
after referred to as the said scrip) from,-

(a) that the said scrip is issued against exports of the products listed in Appendix 37A of the Handbook
of Procedures, Volume I of the Foreign Trade Policy:
Provided that the following categories of exports specified in paragraph 3.17.2 of the Foreign Trade
Policy shall not be counted for calculation of export performance or for computation of entitlement under the
Vishesh Krishi and Gram Udyog Yojana, namely:-
(i) export oriented units or electronic hardware technology parks or biotechnology parks which are
(vi) Items, which are restricted or prohibited for export under Schedule -2 of Export Policy in ITC (HS);
(b) that the benefits under this notification shall not be available for clearance of the items listed in
Appendix 37B of the Handbook of Procedures, Volume I;
(d) that the said scrip is registered with the Customs authority at the port of registration (hereinafter
(e) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or
(f) that the said Customs authority, taking into account the debits already made towards imports under
Notification No. 95/2009-Customs, dated the 11th September, 2009 debits made under notification No. 8 of
2013 -Service Tax, dated the18th April, 2013 and this exemption, shall debit the duties leviable, but for this
exemption in or on the reverse of the said scrip and also mentions the necessary details thereon, updates its
own records and sends written advice of these actions to the said Officer;
(g) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said
(h) that based on the said written advice and undertaking, the said Officer endorses the clearance
GENERAL EXEMPTION NO. 48D 1223
(i) that the manufacturer retains a copy of the said scrip, debited by the said Customs authority and
notification; and

(A) Foreign Trade Policy means the Foreign Trade Policy, 2009-14, published by the Government of
India in the Ministry of Commerce and Industry, vide notification No.01 (RE 2012)/2009-2014, dated the 5th
June, 2012.
(B) Handbook of Procedures Volume 1 means the Handbook of Procedures Volume 1, 2009-14, pub-
lished by the Government of India in the Ministry of Commerce and Industry, vide Public Notice No. 01 (RE
2012)/2009-2014, dated the 5th June, 2012.
(C) Regional Authority means the authority competent to grant a duty credit scrip under the ForeignTrade
(Development and Regulation) Act, 1992 (22 of 1992).
GENERAL EXEMPTION No. 48D
[Notfn. No. 33/12-CE, dt. 9.7.2012 as amended by 15/13, 17/13, 19/15]
necessary in the public interest so to do, hereby exempts capital goods specified in the First Schedule and the
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a Status Holder
Incentive Scheme duty credit scrip issued to a Status Holder by the Regional Authority in accordance with
paragraph 3.16 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,-
(a) that the said scrip has been issued by the Regional Authority to a Status Holder against exports of the
products of the sectors namely, leather (excluding finished leather), textiles and jute, handicrafts, engineering
(excluding iron and steel, nonferrous metals in primary or intermediate forms, automobiles and two wheelers,
nuclear reactors and parts and ships, boats and floating structures), plastics and basic chemicals (excluding
pharma products) made during 2009-10, 2010-11, 2011-12 or 2012-13 or against exports of the following
products made during 2010-11, 2011-12 or 2012-13, namely:-
(i) the chemical and allied products (other than bulk minerals, granite or stones, processed minerals,
cement, clinkers and asbestos) of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely,
rubber products covered under headings 4001 to 4010 and 4014 to 4017; paints, varnishes and allied products
covered under headings 3208, 3209 and 3210; glass and glassware covered under Chapter 70; plywood and
allied products covered under Chapter 44; ceramics or refractories covered under Chapter 69; paper, paper
boards and paper products covered under Chapter 48; books, publications and printings covered under Chap-
ter 49; animal by-products covered under headings 35030030, 05069099, 05079010, 05079020, 05079050,
23011010, 23011090, 96062910, and 96063010; ossein and gelatine covered under headings 05061039 and
35030020; graphite products covered under headings 3801, 85451100 and 85451900 and explosives covered
under headings 3601, 3602 and 3603; products covered under headings 3201, 32029010, 32030010, 3604,
3605, and 38021000;
(ii) electronic products;
(iii) sports goods and toys covered under Chapter 95 and headings 420321, 650610 of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975);
(iv) the engineering products covered under Chapter 72 of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), namely, (i) iron and steel (ii) pipes and tubes (iii) ferro alloys:
Provided that, the following exports shall not be considered for computation of entitlement under the
scheme, namely:-
(1) export oriented units or electronic hardware technology parks or biotechnology parks, which are availing
direct tax benefits or exemption;
(2) export of imported goods covered under para 2.35 of the Foreign Trade Policy;
(3) exports through transhipment, meaning thereby that exports originating in third country but transhipped
through India;
(4) Deemed exports;
(5) Exports made by Special Economic Zone units or Special Economic Zone products exported through
(6) Export of items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC
(HS);
(7) The exports made by the Status Holders during a particular year, if benefits are availed under the Tech-
nology Upgradation Fund scheme of Ministry of Textiles in that year:
Provided further that the said scrip has not been issued in violation of the condition contained in the
sub-paragraph (5) of paragraph 2 of notification No.101 of 2009-Customs, dated the 11th September,
2009 or sub-paragraph (4) of paragraph 2 of notification No.102 of 2009 -Customs, dated the 11th
September, 2009 or the second proviso to sub-paragraph (1) of paragraph 2 of notification No. 05 of
2013-Customs, dated the 18th February, 2013 or sub- paragraph (3) of paragraph 2 of notification No.
22 of 2013-Customs, dated the 18th April, 2013 or first proviso to sub-paragraph (1) of paragraph 2 of
notification No. 23 of 2013-Customs, dated the 18th April, 2013 or sub-paragraph (3) of paragraph 2 of
notification No. 16 of 2015 -Customs, dated the 1st April, 2015 or first proviso to sub-paragraph (1) of
paragraph 2 of notification No. 17 of 2015 - Customs, dated the 1st April, 2015, as the case may be;
Provided further that the said scrip has not been issued in violation of the condition contained in sub-
paragraph (4) of paragraph 2 of notification No. 102/2009-Customs, dated the 11th September, 2009 pertain-
ing to Zero Duty EPCG scheme or sub-paragraph (5) of paragraph 2 of notification No.101/2009-Customs,
dated the 11th September, 2009 pertaining to Zero Duty EPCG scheme for Common Service Providers, as
the case may be;
(b) that the benefits under this notification shall not be available to clear the item listed in Appendix 37B
of the Handbook of Procedures, Volume I;
(d) that the said scrip shall be non-transferable and shall be used for clearance of capital goods relating
to sectors specified in condition (a)
Provided that the said scrip shall be transferable amongst status holders subject to the condition that
the transferee status holder is a manufacturer and such transfer is endorsed by Regional Authority during the
period of validity of the said scrip, mentioning the sectors for which the transferee has manufacturing facility
and for which transfer is granted:
Provided also that upon such transfer, the validity of the said scrip shall remain unchanged;
(e) that the capital goods cleared against the said scrip shall be subject to actual user condition;
(f) that the said scrip is registered with the Customs authority at the port of registration (hereinafter
(g) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or
(h) that the said Customs authority, taking into account the debits already made towards imports under
Notification No. 104/2009-Customs, dated the 14th September, 2009 and this exemption, shall debit the duties
leviable, but for this exemption in or on the reverse of the said scrip and also mentions the necessary details
(i) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said
Customs authority to the said Officer along with an undertaking addressed to the said Officer that-
(A) in case of any amount short debited in the said scrip he shall pay on demand an amount equal to the
short debit, along with applicable interest.
(B) he shall comply with the actual user condition and that in case of non compliance of this condition he
shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together
with applicable interest.
(j) that based on the said written advice and undertaking, the said Officer endorses the clearance
(k) that the manufacturer retains a copy of the said scrip, debited by the said Customs authority and
notification;
(l) that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail the
(A) capital goods means any plant, machinery, equipment or accessories required for manufacture or
production, either directly or indirectly, of goods or for rendering services, including those required for re-
placement, modernization, technological up gradation or expansion. It also includes packaging machinery and
equipment, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, cata-
lysts for initial charge, equipment and instruments for testing, research and development, quality and pollution
control. Capital goods may be for use in manufacturing, mining, agriculture, aquaculture, animal husbandry,
floriculture, horticulture, pisciculture, poultry, sericulture and viticulture as well as for use in services sector;
(B) ` Foreign Trade Policy means the Foreign Trade Policy, 2009-14, published by the Government of
India in the Ministry of Commerce and Industry, vide notification No.01 (RE 2012)/2009-2014, dated the 5th
June, 2012.
(C) Handbook of Procedures Volume1 means the Handbook of Procedures Volume 1, 2009-14, pub-
lished by the Government of India in the Ministry of Commerce and Industry, vide Public Notice No. 01 (RE
2012)/2009-2014, dated the 5th June, 2012.
(D) Regional Authority means the authority competent to grant a scrip or Authorisation under the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992).
(E) Status Holder means the person having status category of Export House or Star Export House
or Trading House or Star Trading House or Premier Trading House, as the case may be, as mentioned
in para 3.10.2 of the Foreign Trade Policy.
Effective rates of additional duty (in lieu of Sales Tax) on specified goods of Chapter 24 and
specified textiles.
[Notfn. No. 9/96-CE., dt. 23.7.1996 as amended by 24/96, 25/96, 27/96, 28/97, 11/98, 27/98, 38/
98, 40/98, 3/99, 12/99, 18/99, 31/99, 43/99,18/00,31/00,17/01,11/02, 24/02, 26/02, 47/02, 16/03, 20/
06, 43/11].
Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling within
the chapter or heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of
1986), as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty
of excise leviable thereon under the second mentioned Act, as is in excess of the amount calculated
at the rate specified in the corresponding entry in column (4) of the said Table subject to any of the
conditions specified below the said Table, the condition No. of which is mentioned in the corresponding entry
in column (5) of the said Table:
Provided that the condition No. 1, wherever applicable in this notification, shall come into effect on
and from the 4th day of Sept, 1996.
TABLE
S.No. Chapter or Description Rate of Condition

heading No. or duty No.
sub-heading No.
(1) (2) (3) (4) (5)
1. 2403 19 21 Biris, other than paper rolled biris, manufactured without Nil -
the aid of machines, by a manufacturer, by whom or on
whose behalf no biris are sold under a brand name (as
defined in NOTE 1 to chapter 24 of the Schedule to the
Central Excise Tariff Act, 1985), in respect of first
clearances of such biris for home consumption by or on
behalf of such manufacturer from one or more factories
upto a quantity not exceeding 20 lakhs cleared on or after
the Ist day of April in any financial year
1A. 2403 99 Chewing tobacco and preparations containing chewing Nil -
tobacco, other than those bearing a brand name which are
exempt from the whole of duty of excise vide Notification
No.8/2002-Central Excise dated the 1st March, 2002(w.e.f.
1.4.2003 for 8/2002-Central Excise, dt. the 1st day of March,
2002, read 8/2003-Central Excise, dt. the 1st March, 2003)
1B. 2403 11 10 Tobacco, used for smoking through 'hookah' or 'chilam', Nil -
commonly known as 'hookah' tobacco or 'gudaku'.
2. Omitted
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. Omitted
8. Omitted
9. Omitted
10. Omitted
11. Omitted
12. Omitted
13 Omitted
13A Omitted
14. Omitted
(1) (2) (3) (4) (5)

15. Omitted
16. Omitted
17. Omitted
18. Omitted
19. Omitted
20. Omitted
21. Omitted
22. Omitted
23. Omitted
24. Omited
25. Omitted
26. Omitted
27. Omitted
27A. Omitted
28. Omitted
29. Omitted
30. Omitted
31. Omitted
32. Omitted
33. Omitted
34. Omitted
35. Omitted

Effective Rates of Duty on specified goods of various chapters.
[Notfn. No. 12/12-CE., dt.17.3.2012 as amended by 21/12, 24/12, 28/12, 34/12, 35/12, 36/12,
37/12, 1/13,12/13, 16/13, 20/13, 23/13, 24/13, 25/13, 27/13, 32/13, 3/14, 4/14, 6/14, 12/14, 21/14,
22/14, 24/14, 1/15, 2/15, 3/15, 4/15, 12/15, 22/15, 24/15, 31/15, 32/15, 36/15, 39/15, 41/15, 42/15,
43/15, 44/15, 46/15, 1/16, 2/16, 4/16, 12/16, 19/16, 22/16, 23/16].
(1 of 1944) and in supersession of (i) notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 3/2005-Central Excise, dated the 24th February,2005 , published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 95(E), dated the 24th
February,2005,(ii) notification No. 3/2006-Central Excise, dated the1st March,2006, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 93 (E), dated the1st March,2006,(iii)
notification No. 4/2006-Central Excise, dated the 1st March,2006 , published in the Gazette of India, Extraor-
dinary, Part II, Section 3, Sub-section (i), vide number G.S.R 94 (E) dated the 1st March,2006,(iv) notification
No. 5/2006-Central Excise, dated the1st March,2006 , published in the Gazette of India, Extraordinary Part
II, Section 3, Sub-section (i), vide number G.S.R 95 (E) dated the1st March,2006,(v) notification No. 6/2006-
Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 96 (E) dated the1st March,2006, and (vi) notification No. 10/2006-Central
Excise, dated the1st March,2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 100 (E) dated the 1st March,2006, except as respects things done or omitted
to be done before such supersession, the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table
below read with relevant List appended hereto and falling within the Chapter, heading or sub-heading or tariff
item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the
Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much of
the duty of excise specified thereon under the First Schedule to the Excise Tariff Act, as is in excess of the
amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject
to the relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5)
of the Table aforesaid:
Provided further that nothing contained in this notification shall apply to goods specified against
serial number 345 to 369 of the said Table after the 31st day of December 2014.
Provided also that nothing contained in this notification shall apply to goods specified against
serial number 113A of the said Table after the 31st day of March, 2016.
Provided also that nothing contained in this notification shall apply to the goods specified against
serial number 113 of the said Table after the 31st day of March, 2017:
Provided also that nothing contained in this notification shall apply to the goods specified against
serial number 113B of the said Table after the 31st day of March, 2017:
Provided also that this notification shall apply to the goods specified against serial number 113C of
the said Table with effect from the 1st day of April, 2017:
Provided also that this notification shall apply to the goods specified against serial number 113D of
the said Table with effect from the 1st day of April, 2017:
Explanation 1.- For the purposes of this notification, the rates specified in column (4) of the said
Table are ad valorem rates, unless otherwise specified.
Explanation 2.- For the purposes of this notification, "brand name" means a brand name, whether
registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented
words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate,
a connection in the course of trade between the product and a person using such name or mark with or
without any indication of the identity of that person.
Table
Sl. Chapter or heading Description of excisable goods Rate Condition
No. or sub-heading or No.
tariff item of the
First Schedule
(1) (2) (3) (4) (5)
1 040291 10 04029920 Condensed milk other than put up in unit Nil -
containers
2 0902 Tea, including tea waste Nil -
3 1108 12 00, 1108 13 00, Maize starch, potato starch, tapioca 6% -
1108 14 00, or 11 08 19 starch
4 1301 90 13 Compounded asafoetida, commonly Nil -
known as 'heeng'
5 1301 90 99 Lac Nil -
6 1302 20 00 All goods Nil -
(1) (2) (3) (4) (5)
7 1302 Vegetable saps and extracts, used within Nil -

the factory of their production for the
manufacture of medicaments which are
exclusively used in Ayurvedic, Unani or
Siddha systems
8 7 or 13 Guar meal or guar gum refined split Nil -
8A 1108 19 Tapioca starch manufactured and captively Nil -

consumed within the factory of their
production, in the manufacture of tapioca
sago (sabudana)
9 1507 to 1515 All goods other than crude palm stearin Nil -
10 1516 (except All goods Nil -

1516 10 00)
11 1517 90 or 1518 All goods (other than margarine and Nil -

similar edible preparations)
12 16 or 19 - Food preparations, including food Nil -

(except 1905) preparations containing meat, which are
prepared or served in a hotel, restaurant
or retail outlet whether or not such food is
consumed in such hotel, restaurant or retail
outlet
13 20 Food preparations, including food Nil -

preparations containing fruits and
vegetables, which are prepared or served
in a hotel, restaurant or retail outlet
whether or not such food is consumed in
such hotel, restaurant or retail outlet
14 1701 Sugar (other than khandsari sugar),- - -

(a) Required by the Central Government `38 per
to be sold under clause (f) of sub-section quintal
(2) of section 3 of the Essential
Commodities Act, 1955 (10 of 1955)
(b) Other sugar `71 per
quintal
15 1701 13 20, 1701 14 20 All goods Nil -

(1) (2) (3) (4) (5)

16 1701 91 00 Bura, makhana, mishri, hardas or Nil -
battasa (patashas)
17 1703 Molasses (Other than produced in the Nil -

manufacture of sugar by the vacuum pan
process), for use in the manufacture of
goods other than alcohol
18 1703 All goods `750 per -

MT
19 1704 90 Sugar confectionery (excluding white 6% -

chocolate and bubble gum)
20 1801 or 1802 or 1803 Following goods, namely:- Nil -

(a) Cocoa beans whole or broken, raw or
roasted;
(b) Cocoa shells, husks, skins and other
cocoa waste; and
(c) Cocoa paste whether or not de-fatted
21 1901 Food preparations put up in unit Nil 5

containers and intended for free dis-
tribution to economically weaker sections
of the society under a programme duly
approved by the Central Government or
any State Government.
22 1901 20 00 Dough for preparation of bakers' wares Nil -

of heading 1905
23 1901 10 90 or All goods, which are not put up in unit Nil -

1901 90 90 containers (other than food preparations
containing malt or malt extract or cocoa
powder in any proportion)
24 1902 The following goods, namely :-

(a) Seviyan (vermicelli)
(b) all goods, other than put up in unit Nil -
containers
24A 1903 00 00 Tapioca Sago (sabudana) Nil -
25 1904 All goods which are not put up in unit Nil -

containers
(1) (2) (3) (4) (5)

26 1904 10 10, 1904 10 30, All goods 6% -
1904 10 90, 1904 30 00
and 1904 90 00
27 1905 31 00 or Biscuits cleared in packaged form, with Nil -

1905 90 20 per kg. retail sale price equivalent not
exceeding `100
Explanation 1. For the purposes of this
entry, "retail sale price" means the
maximum price at which the excisable
goods in packaged form may be sold to
the ultimate consumer and includes all
taxes, local or otherwise, freight, transport
charges, commission payable to dealers,
and all charges towards advertisement,
delivery, packing, forwarding and the like,
as the case may be, and the price is sole
consideration for such sale.
Explanation 2. - For the purposes of this
entry, 'per kg. retail sale price equivalent'
shall be calculated in the following manner,
namely :-
If the package contains X gm of biscuits
and the declared retail sale price on it is `
Y, then, the per kg. retail sale price
equivalent = (Y*1000)/X
Illustration.- If the package contains 50
gm of biscuits and the declared retail sale
price on it is `2, then, per kg. retail sale
price equivalent = `(2*1000)/50 = `40
28 1905 32 19 or Wafer biscuits 6% -

1905 32 90
29 18, 19, 20, 21 or 22 Ice-cream and non-alcoholic beverages, Nil -

prepared and dispensed by vending
machines.
30 2102 Yeast Nil -
31 Any Chapter Processed food products of soya 6% -
32 2106 Texturised vegetable proteins (soya bari). Nil -
33 2106 Prasad and Prasadam Nil -

(1) (2) (3) (4) (5)

34 2106 90 11 All goods 6% -
35 2106 90 20 All goods 19% -
36 2106 90 20 All goods containing not more than 6% 6

15% betel nut
37 2106 90 Sweetmeats (known as 'misthans' or Nil -

'mithai' or by any other name), namkeens,
bhujia, mixture, chabena and similar edible
preparations in ready for consumption
form, papad and jaljeera
38 2106 90 99 Food preparations not cleared in sealed Nil -

containers
39 2201 90 90 Waters not cleared in sealed containers Nil -
40 2207 20 00 All spirits (other than denatured ethyl Nil -

alcohol of any strength)
40A 2207 20 00 Ethanol produced from molasses generated Nil -
from cane crushed in the sugar season
2015-16 i.e. 1st October, 2015 onwards, for
supply to the public sector oil marketing
companies, namely, Indian Oil Corporation
Ltd., Hindustan Petroleum Corporation Ltd.
or Bharat Petroleum Corporation Ltd., for the
purposes of blending with petrol.
41 2401 Unmanufactured tobacco or tobacco Nil -

refuse, other than bearing a brand name
42 2402 10 10 Hand-rolled cheroots with per cheroot 12.5% -

retail sale price equivalent not exceeding `3.
Explanation 1 .- For the purposes of this
entry, "hand-rolled cheroot" means a
tobacco product manufactured by
manually rolling tobacco leaves wrapped
in an outer covering of tobacco leaf without
the aid of power or machine, with both
ends cut flat
Explanation 2. - For the purposes of this
entry, "retail sale price" shall have the
same meaning as given in Explanation 1
(1) (2) (3) (4) (5)

at Sl. No. 27
43 2403 11 10 Tobacco, used for smoking through 12.5% -

'hookah' or 'chilam', commonly known
as 'hookah' tobacco or 'gudaku'
44 2403 11 10 Hookah or gudaku tobacco, not bearing Nil -

a brand name
45 2403 11 90 or Other smoking tobacco, not bearing a 12.5% -

2403 19 90 brand name
46 2403 19 21 Biris, other than paper rolled biris, Nil 7

manufactured without the aid of machines,
by a manufacturer by whom or on whose
behalf no biris are sold under a brand
name, in respect of first clearances of such
biris for home consumption by or on behalf
of such manufacturer from one or more
factories up to a quantity not exceeding
20 lakhs cleared on or after the 1st day of
April in any financial year
47 2403 19 21 All goods `10 per -

thousand
48 2403 19 29 All goods `21 per -
thousand
49 2403 91 00 All goods, not bearing a brand name Nil -
50 2403 99 90 Other manufactured tobacco and 12.5% -

manufactured tobacco substitutes, not
bearing a brand name
51 2523 29 All goods, manufactured and cleared in

packaged form,-
(i) from a mini cement plant 6%+ 1
`125 PMT
(ii) other than from a mini cement plant 12.5%+ -
`125 PMT
52 2523 29 All goods, whether or not manufactured 12.5% -

in a mini cement plant, other than those
cleared in packaged form:
Provided that where the retail sale price
(1) (2) (3) (4) (5)

of the goods are not required to be
declared under the Legal Metrology
(Packaged Commodities) Rules, 2011 and
thus not declared, the duty shall be
determined as in the case of goods cleared
in other than packaged form
Explanation.- For the purposes of Sl.
Nos. 51 and 52,-
"mini cement plant" means-
(i) a factory using vertical shaft kiln, with
installed capacity not exceeding 300 tonnes
per day or 99,000 tonnes per annum and
the total clearances of cement produced
by the factory, in a financial year, shall not
exceed 1,09,500 tonnes; or
(ii) a factory using rotary kiln, with installed
capacity not exceeding 900 tonnes per day
or 2,97,000 tonnes per annum and the total
clearances of cement produced by the
factory, in a financial year, shall not exceed
3,00,000 tonnes
53 2523 10 00 All goods 12.5% -
54 2515 12 20 Marble slabs and tiles `60 per -

2515 12 90 square
6802 21 10 or meter
6802 21 90
55 2503 00 10 All goods for manufacture of fertilizers Nil 2

Explanation .- For the purposes of this entry,
the term fertilizersshall include bentonite
sulphur.
56 2601 to 2617 Ores Nil -
57 2619 Slag arising in the manufacture of iron Nil -

and steel
58 27 Naphtha or natural gasoline liquid for Nil 2 and 3

use in the manufacture of fertilizer, if such
fertilizer is cleared as such from the factory
of production
59 27 Naphtha or natural gasoline liquid for use Nil 2 and 3

in the manufacture of ammonia:
Provided that such ammonia is used in
(1) (2) (3) (4) (5)

the manufacture of fertilizers and the
fertilizer so manufactured is cleared as
such from the factory of production
60 27 Naphtha used in a fertilizer plant during Nil 2 and 3

shut-down and start-up periods
61 27 Naphtha and natural gasoline liquid Nil 2 and 3
intended for use-
(i) within the heavy water plant at
Vadodara or Tuticorin or Hazira or Thal
for the manufacture of synthesis gas or
ammonia or steam, which are to be utilised
in the manufacture of heavy water in such
plants;
(ii) by M/s Gujarat State Fertilizers and
Chemicals Ltd., Vadodara or M/s Southern
Petro Chemicals Industrial Corporation,
Tuticorin, or M/s Krishak Bharati Co-
operatives Ltd. (KRIBHCO), Hazira or
M/s Rashtriya Chemicals and Fertilizers
Ltd. (RCF), Thal for the manufacture of
synthesis gas or ammonia or steam and if
the synthesis gas or ammonia or steam so
manufactured is supplied respectively to
the heavy water plants at Vadodara or
Tuticorin or Hazira or Thal for the
manufacture of heavy water in such Plants
62 27 Furnace oil intended for use as feedstock Nil 2 and 3

in the manufacture of fertilizers
63 27 Bio-gas Nil -
64 27 Lean gas obtained from natural gas. Nil -
65 27 Residues of petroleum oils or of oils Nil 2 and 3

obtained from bituminous minerals, including
heavy petroleum stock, low sulphur heavy stock
and other residual fuel oils falling under heading
2713 of the First Schedule, intended for use as
feedstock in the manufacture of fertilizers
65A 27 The following bunker fuels for use in ships or vessels, Nil 52
namely:-
(i) IFO 180 CST;
(ii) IFO 380 CST.
(1) (2) (3) (4) (5)
66 27 or 28 Synthesis gas, if used in the manufacture Nil -

of heavy water
67 2701 All goods 1% 25
68 2710 Kerosene received by the factory from Nil 4
the refinery intended for use in the
manufacture of linear alkyl benzene or
heavy alkylate or N- paraffin arising in the
course of manufacture of linear alkyl
benzene or heavy alkylate and returned
by the factory to the refinery from where
such kerosene is received, or to a
warehouse of such refinery
Explanation.-For the purposes of this
entry,-
(a) the quantity of kerosene consumed in
the manufacture of linear alkyl benzene
or heavy alkylate or N- paraffin arising in
the course of manufacture of linear alkyl
benzene or heavy alkylate shall be
calculated by subtracting from the quantity
of kerosene received by the factory
manufacturing linear alkyl benzene or
heavy alkylate or N- paraffin arising in the
course of manufacture of linear alkyl
benzene or heavy alkylate, the quantity of
mineral oil, falling under heading 2710 of
the said Schedule, generated in such
manufacture and returned by the factory
to a refinery, or a warehouse, as the case
may be;
(b) "warehouse" means a warehouse
approved under rule 20 of the Central Excise
Rules, 2002;
(c) "refinery" means a unit which makes
kerosene either from crude petroleum oil
or natural gas
69 2710 Avgas 6% -
70 2710 Motor spirit commonly known as petrol,-
(i) intended for sale without a brand name; `9.48 -
per litre
(ii) other than those specified at (i) ` 10.66 -
per litre
70A 2710 12 11, 2710 12 12, All goods, other than goods at serial No. 70 14% -
2710 12 13, 2710 12 20,
2710 12 90
(1) (2) (3) (4) (5)
71 2710 19 30 High speed diesel (HSD),-

(i) intended for sale without a brand name; ` 11.33 -
per litre
(ii) other than those specified at (i) ` 13.69 -
per litre
72 2710 Kerosene for ultimate sale through public Nil -

distribution system
73 2710 The following goods, namely:- 14% -
(a) Food grade hexane
(b) Naphtha
74 2710 5% ethanol blended petrol that is a blend,- Nil -
(a) consisting, by volume, of 95% motor
spirit, (commonly known as petrol), on
which the appropriate duties of excise have
been paid and of 5% ethanol on which the
appropriate duties of excise have been paid;
and
(b) conforming to Bureau of Indian
Standards specification 2796.
entry "appropriate duties of excise" shall
mean the duties of excise leviable under
the First Schedule and Second Schedule
to the Central Excise Tariff Act, 1985 (5
of 1986), the additional duty of excise
leviable under section 111 of the Finance
(No.2) Act, 1998 (21 of 1998) and the
special additional excise duty leviable under
section 147 of the Finance Act, 2002 (20
of 2002), read with any relevant exemption
notification for the time being in force
75 2710 10% ethanol blended petrol that is a blend,- Nil -
(a) consisting, by volume, of 90% Motor
spirit, (commonly known as petrol), on
which the appropriate duties of excise have
been paid and of 10% ethanol on which
the appropriate duties of excise have been
paid; and
(b) conforming to Bureau of Indian
Standards specification 2796.
(1) (2) (3) (4) (5)

entry, "appropriate duties of excise" shall
(No.2) Act, 1998 (21 of 1998) and the
special additional excise duty leviable under
notification for the time being in force.
76 2710 High speed diesel oil blended with alkyl Nil -

esters of long chain fatty acids obtained
from vegetable oils, commonly known as
bio-diesels, up to 20% by volume, that is, a
blend, consisting 80% or more of high
speed diesel oil, on which the appropriate
duties of excise have been paid and, up to
20% bio-diesel on which the appropriate
duties of excise have been paid.
Explanation.- For the purposes of this
entry, "appropriate duties of excise" shall
Act, 1999 (27 of 1999) and the special
additional excise duty leviable under
77 2710 19 20 Aviation turbine fuel for supply to Scheduled 8% -

Commuter Airlines (SCA) from the Regional
Connectivity Scheme(RCS) airports
78 2710 19 40 Light diesel oil 14% + -

`2.50 per
litre
78A 2710 20 00 All goods 14% -

79 2711 11 00 Liquefied natural gas Nil -
80 2711 12 00, Liquefied petroleum gases (LPG) 8% -
2711 13 00,
(1) (2) (3) (4) (5)

2711 19 00
*81 2711 12 00, Liquefied Propane and Butane mixture, Nil -
2711 13 00, Liquefied Propane, Liquefied Butane and
2711 19 00 Liquefied Petroleum Gases (LPG) for
supply to household domestic consumers
or to Non-Domestic Exempted Category
(NDEC) customers by the Indian Oil
Corporation Limited, Hindustan Petroleum
Corporation Limited or Bharat Petroleum
Corporation Limited.
* The following S.No. 81 shall be deemed to have been substitued w.e.f 8.2.2013 to 10.7.2014 by s. 111 read with Sixth Schedule to
Finance (No.2) Act, 2014 (25 of 2014).
82 2711 Liquefied petroleum gases (LPG) received Nil -

by the factory from the refinery intended
for use in the manufacture of Propylene
or Di-butyl Para Cresol (DBPC) and
returned by the factory to the refinery from
where such liquefied petroleum gases
(LPG) were received.
entry, the amount of Liquefied Petroleum
Gases consumed in the manufacture of
propylene shall be calculated by subtracting
from the quantity of Liquefied Petroleum
Gases received by the factory
manufacturing propylene the quantity of
Liquefied Petroleum Gases returned by the
factory to the refinery, declared as such
under rule 20 of the Central Excise Rules,
2002, from which such Liquefied
Petroleum Gases were received
83 2711 Petroleum gases and other gaseous Nil -
hydrocarbons received by the factory from
the refinery intended for use in the
manufacture of polyisobutylene or Methyl
Ethyl Ketone (MEK) and returned by the
factory to the refinery from where such
petroleum gases and other gaseous
hydrocarbons are received
entry, the quantity of the petroleum gases
and other gaseous hydrocarbons consumed
in the manufacture of polyisobutylene shall
be calculated by subtracting from the
(1) (2) (3) (4) (5)

quantity of the said gases received by the
factory manu-facturing polyisobutylene the
quantity of the said gases returned by the
factory to the refinery, declared as such
under rule 20 of the Central Excise Rules,
2002, which supplied the said gases
84 2711 21 00 Natural gas (other than compressed natural Nil -
gas)
85 28 Steam Nil -
86 28 Sulphuric acid, oleum, oxygen and ammonia Nil 2
used in the manufacture of fertilizers
87 28 Sulphuric acid used in a fertilizer plant for Nil -
demineralisation of water
88 28 Ammonia used in a fertilizer plant in Nil -
refrigeration and purification process
89 28 Ammonium chloride and manganese Nil -
sulphate intended for use. (a) as fertilizers;
or (b) in the manufacture of fertilizers,
whether directly or through the stage of
an intermediate product
entry, "fertilizers. shall have the meaning
assigned to it under the Fertilizer (Control)
Order, 1985
90 28 Gold potassium cyanide manufactured from 12.5% -
gold and used in the electronics industry of the
value
of such
gold
potassium
cyanide
excluding
the value
of gold
used in
the
manufacture
of such
goods
91 28 Gold potassium cyanide solution used Nil -
(1) (2) (3) (4) (5)

within the factory of production for
manufacture of -,
(i) zari
(ii) gold jewellery
(iii) goods falling under Chapter 71
92 28 Thorium oxalate Nil -
93 28 The following goods- (a) Enriched KBF4 Nil 8

(enriched potassium fluroborate);
(b) Enriched elemental boron
94 28 Nuclear fuel Nil -
94A 28 Dicalcium phosphate (DCP) of animal feed Nil -

grade confirming to IS specification No.
5470:2002
95 2801 20 00 Iodine 6% -
96 2804 10 00 Hydrogen, consumed within the factory of Nil -

production
97 2804 30 00 Nitrogen- Nil -

(i) for use in the manufacture of heavy
water;
(ii) in liquid form, for use in processing and
storage of semen for artificial insemination
of cattle; or
(iii)consumed within factory of production
98 2804 40 90 The following goods, for use in the Nil -
or manufacture of heavy water, namely:-
2814 (i) Oxygen
(ii) Ammonia(anhydrous or in aqueous
solution)
99 2805 11 Nuclear grade sodium Nil 9
100 2805 19 00 Potassium metal for use in a heavy water Nil -

plant
101 2808 00 10, 2809 10 00, All goods used in the manufacture of Nil 2
2809 20 10 or fertilizers
2809 20 20
102 2811 29 50 or Sulphur dioxide and sulphur trioxide, Nil -

2811 29 90 consumed in the manufacture of sulphuric
acid, within the factory of production
(1) (2) (3) (4) (5)
103 2833 29 Agricultural grade zinc sulphate ordinarily Nil -

used as micronutrient
104 2853 The following goods used within the factory Nil -
of production, namely:-
(i) Distilled or conductivity water and water
of similar purity
(ii) Liquid air (whether or not any fraction
has been removed)
105 28 or 29 The bulk drugs specified in List 1 Nil -

entry, the expression "bulk drugs", means
any pharmaceutical, chemical, biological
or plant product including its salts, esters,
stereo-isomers and derivatives, conforming
to pharmacopoeial or other standards
specified in the Second Schedule to the
Drugs and Cosmetics Act, 1940 (23 of
1940), and which is used as such or as an
ingredient in any formulation.
106 28 or 29 The goods specified in List 2, used for the Nil 2

manufacture of bulk drugs specified in
List 1
107 28 or 38 The following goods. (a) Supported 12.5% of -

catalysts of any of the following metals, the
namely:- value of
(i) Gold material,
(ii) Silver if any,
(iii) Platinum added
(iv) Palladium and the
(v) Rhodium amount
(vi) Iridium charged
(vii) Osmium for such
(viii) Ruthenium; manu-
(b) compounds of the following metals, for fact-
making such catalysts and manufactured ure
out of used or spent catalysts of such metals
or metals recovered from old or used
articles; or both, namely:-
(i) Gold
(ii) Silver
(iii) Platinum
(1) (2) (3) (4) (5)

(iv) Palladium
(v) Rhodium
(vi) Iridium
(vii) Osmium
(viii) Ruthenium.
108 28, 29, 30 or 38 The following goods, namely, (A) Drugs Nil -
or medicines including their salts and esters
and diagnostic test kits, specified in List 3
or List 4 appended to the notification of
the Government of India in the erstwhile
Ministry of Finance (Department of
Revenue), No.12/2012-Customs, dated the
17th March, 2012, dated the 17th March,
2012)
(B) Bulk drugs used in the manufacture of Nil 2
the drugs or medicines at (A)
109 28, 29 or 30 All goods used within the factory of Nil -

production for the manufacture of drugs
or medicines which are fully exempted
from duty of excise
109A 28, 29 or 38 Micronutrients, which are covered under 6% -

serial number 1(f) of Schedule 1, Part
(A) of the Fertilizer Control Order, 1985
and are manufactured by the
manufacturers which are registered under
the Fertilizer Control Order, 1985
110 29 2-Cyanopyrazine Nil -
111 2902 43 00 p-Xylene 6% -
112 29 or 38 Gibberellic acid Nil -
113 29 or 38 Alkyl esters of long chain fatty acids Nil -

obtained from vegetable oils, commonly known
as bio-diesels.
113A 2905 or The following goods for use in the manufacture Nil 2
3823 11 12 of alkyl esters of long chain fatty acids obtained
bio-diesels, namely:-
(i) RBD Palm Stearin
(ii) Methanol
(iii) Sodium Methoxide
(1) (2) (3) (4) (5)

113B 2905 or The following goods for use in the manufacture Nil 2
(ii) Methanol
(iii) Sodium Methoxide.
113C 29 or 38 Alkyl esters of long chain fatty acids obtained 6% -
bio-diesels.
113D 2905 or The following goods for use in the manufacture 6% 2
(ii) Methanol
(iii) Sodium Methoxide
114 28, 29 or 30 The bulk drugs or formulations specified in Nil -
List 3
115 29 Menthol Nil -
116 30 Menthol crystals Nil -
117 30 Diagnostic kits for detection of all types of Nil -
hepatitis
118 30 All types of contraceptives Nil -
119 30 Desferrioxamine injection or deferiprone Nil -
120 30 Formulations manufactured from the bulk Nil -

drugs specified in List 1
entry, the expression "formulation" means
medicaments processed out of or
containing one or more bulk drugs, with or
without the use of any pharmaceutical aids
(such as diluent, disintegrating agents,
moistening agent, lubricant, buffering agent,
stabiliser or preserver) which are
therapeutically inert and do not interfere
with therapeutical or prophylactic activity
of the drugs, for internal or external use,
or in the diagnosis, treatment, mitigation
or prevention of disease in human beings
or animals, but shall not include any
(1) (2) (3) (4) (5)

substance to which the provisions of the
1940) do not apply
121 30 Cyclosporin Nil -
122 30 Medicaments (including veterinary Nil -

medicaments) used in bio-chemic systems
and not bearing a brand name
123 30 Oral re-hydration salts Nil -
124 30 or any Chapter Nicotine polacrilex gum 6% -

125 30 or any Chapter Drugs and materials Nil 10
126 3002 Vaccines specified under the National Nil -

Immunisation program
127 31 All goods, other than those which are Nil -

clearly not to be used in the manufacture
of other fertilizers, whether directly or
through the stage of an intermediate
product.
128 31 All goods, other than those which are clearly 1% 25

not to be used as fertilisers
128A 31 Mixture of fertilizers, made by physical mixing Nil -

of chemical fertilizers on which appropriate duty
of excise has been paid, by Co-operative
Societies, holding certificate of manufacture for
mixture of fertilizers under the Fertilizer Control
Order, 1985, for supply to the members of such
Co-operative Societies.
Explantion.- For the purpose of this entry, the

expression 'appropriate duty' means nil duty or
concessional duty, whether or not read with any
relevant exemption notification for the time being
in force.
129 32 Wattle extract, quebracho extract, chestnut Nil -

extract
(1) (2) (3) (4) (5)

130 32 Nitrocellulose lacquers produced in Nil -
Ordnance factories belonging to the Central
Government and intended for consumption
for defence purposes or for supply to the
Department of Central Government
131 32 Security ink manufactured by Bank Note Nil -

Press, Dewas (Madhya Pradesh) and
supplied to -
(i) Bank Note Press, Dewas
(ii) Currency Note Press, Nasik
(iii) India Security Press Nasik
(iv) Security printing press, Hyderabad
(v) Bhartiya Reserve Bank Note Mudran
Limited, Mysore
(vi) Bhartiya Reserve Bank Note Mudran
Limited, Salbony
132 3202 90 30 Enzymatic preparations for pretanning Nil -
133 Omitted
133A 3208, 3815, The following goods for use in the Nil 51
3901, 3920 manufacture of Ethylene Vinyl Acetate
(EVA) sheets or backsheet for manufac-
ture of solar photovoltaic cells or mod-
ules, namely:-
(i) EVA resin;
(ii) EVA masterbatch;
(iii)Poly Ethylene Terphthalate (PET)
film;
(iv) Poly Vinyl Fluoride(PVF);
(v) Poly Vinyl Di-Fluoride (PVDF);
(vi) Adhesive Resin; and
(vii) Adhesive Hardner.
134 33 Henna powder or paste, not mixed with Nil -

any other ingredient
135 3301 24, 3301 25, (i)Fractionated/de-terpenated mentha Nil -

3301 90 51, 3301 90 59, oil (DTMO),
3301 90 60 (ii)De-mentholised oil (DMO),
(iii)Spearmint oil,
(iv)Mentha piperita oil
(v)Any intermediate or by-products arising
(1) (2) (3) (4) (5)

in the manufacture of menthol , other than
(i) to (iv)
136 3304 20 00, 3304 99 40 Kumkum (including sticker kumkum), kajal, Nil -
and 3307 90 sindur, alta or mahavar
137 3401 19 42 Laundry soaps produced by a factory Nil -

owned by the Khadi and Village indus-
tries Commission or any organisation
approved by the said Commission for the
purpose of manufacture of such soaps
138 3402 90 20 Sulphonated castor oil, fish oil or sperm oil Nil -
139 3504 00 91 Isolated soya protein 6% -
140 3507 90 40 Pectin esterase pure used in food processing Nil -

sector
141 3605 00 10 Matches, in or in relation to the manufacture Nil -

or of which, none of the following processes is
3605 00 90 ordinarily carried on with the aid of power,
namely:-
(i) frame filling;
(ii) dipping of splints in the composition for
match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes,
veneers or cardboards;
(v) packaging
142 3605 00 10 Matches, in or in relation to the manufacture 6% -

or of which, any or all the processes of
3605 00 90 'frame filling', dipping of splints in the
composition for match heads' , pasting of
labels on match boxes, veneers or
cardboards and packaging are carried
out with the aid of power.
143 37 Colour positive unexposed cinematographic Nil -

film in rolls of any size and length and
colour negative unexposed
cinematographic film in rolls of 400 feet
and 1000 feet.
144 38 Concrete Mix or Ready-mix Concrete (RMC), Nil -

(1) (2) (3) (4) (5)

manufactured at the site of construction for use
in construction work at such site.
Explanation. - For the purpose of this entry, the
expression 'site' means any premises made
available for the manufacture of goods by way
of a specific mention in the contract or agree-
ment for such construction work, provided that
the goods manufactured at such premises are
solely used in the said construction work only.
144A 38 Dichloro Diphenyl Trichloroethane Nil -

(DDT) manufactured by Hindustan
Insecticides Limited for supply to the
National Vector Borne Diseases Control
Programme (NVBDCP) for mosquito
control of the Ministry of Health and Family
Welfare
145 3818 Silicon wafers Nil -
145A 3818 Wafers for use in the manufacture of Integrated 6% 2

Circuit (IC) modules for smart cards
146 Omitted
147 3901 to 3914 Omitted Nil -
148 3904 Plastic material commonly known as Nil -

polyvinyl chloride compounds
(PVC compounds), used in the factory
of its production for the manufacture of
goods which are exempt from the whole
of the duty of excise leviable thereon or
are chargeable to "Nil" rate of duty
148A 3920, 3921 Ethylene vinyl acetate (EVA) sheets or Nil 51

backsheet for use in the manufacture of
solar photovoltaic cells or modules
148AA 3923 21 00 or 3923 29 All goods 15% -
149 3923 90 20 Aseptic bags 6% -

149A Any Chapter Security fibre and security threads for Nil 2
use in the manufacture of security paper
(1) (2) (3) (4) (5)

by Security Paper Mill, Hoshangabad and
Bank Note Paper Mill India Private Lim-
ited, Mysore
150 4005 The following goods, namely:- Nil -

(a) Plates, sheets or strip, whether or not
combined with any textile material, in
relation to the manufacture of which no
CENVAT credit of the duty paid on inputs
used has been availed ; or
(b) Used within factory of production for
the manufacture of excisable goods falling
within First Schedule to the Excise Tariff
Act
151 4007 00 10 Latex rubber thread 6% -

152 4008 11 10 Plates, sheets or strips of micro-cellular Nil -
rubber but not of latex foam sponge, used
in the manufacture of soles, heels or soles
and heels combined, for footwear
152A 4008 29 10 Rubber sheets and resin rubber sheets for soles 6% -
and heels
153 4011 or 4012 or 4013 Tyres, flaps and tubes used in the Nil 2
manufacture of-
(a) power tillers of heading 8432 of the
First Schedule to the Excise Tariff Act;
(b) two-wheeled or three-wheeled motor
vehicles specially designed for use by
handicapped persons
154 4011 50, 4011 69 00, Pneumatic tyres and inner tubes, of rubber, Nil -
4011 99 00, 4013 20 00 of a kind used on/in bicycles, cycle -
or 4013 90 50 rickshaws and three wheeled powered
cycle rickshaws
155 4016 Rice rubber rolls for paddy de-husking Nil -

machine
156 4016 95 90 Toy balloons made of natural rubber latex Nil -
157 4401, 4402, 4403 All goods Nil -

or 4404
(1) (2) (3) (4) (5)

158 4408 Veneer sheets and sheets for Plywood Nil -
(whether or not sliced) and other wood
sawn lengthwise, sliced or peeled, whether
or not planed, sanded or finger jointed, of
a thickness not exceeding 6mm used within
factory of production for the manufacture
of goods falling under headings 4419, 4420
or 4421.
159 45, 48, 68, 73, Parts of main battle tanks intended to be Nil 2 and 11
84, 85 or 87 used in the manufacture of such tanks
160 4707 Waste paper and paper scrap 6% -
161 4707 Recovered (waste and scrap) paper or paper Nil -

board, arising from writing or printing
paper, in the course of printing of
educational textbooks
162 48 Paper splints for matches, whether or not Nil -

waxed, Asphaltic roofing sheets
163 48 Paper and paperboard or articles made there 6% 12

from manufactured, starting from the stage
of pulp, in a factory, and such pulp contains
not less than 75% by weight of pulp made
from materials other than bamboo, hard
woods, soft woods, reeds (other than
sarkanda) or rags
164 48 Newsprint, in reels Nil -
165 4802 (a) Security paper (cylinder mould vat made), Nil -
manufactured by the Security Paper Mill,
Hoshangabad, and supplied to the Bank
Note Press, Dewas, the Currency Note
Press, Nashik, the India Security Press,
Nashik, the Security Printing Press,
Hyderabad, Bhartiya Reserve Bank Note
Mudran Limited, Mysore, or the Bhartiya
Reserve Bank Note Mudran Limited,
Salbony;
(b) Intermediate products arising during the Nil -
course of manufacture of the security
paper, and used within the factory of its
(1) (2) (3) (4) (5)

production for pulping
166 4802 Mould vat made watermarked bank note Nil -

paper, procured by the Bank Note Press,
Dewas, the Currency Note Press, Nasik,
the India Security Press, Nasik, the
Security Printing Press, Hyderabad, the
Bhartiya Reserve Bank Note Mudran
Limited, Mysore, or the Bhartiya Reserve
Bank Note Mudran Limited, Salbony
167 4802 or 4804 Maplitho paper or kraft paper supplied to a Nil -

Braille press against an indent placed by
the National Institute for Visually
168 4810 Light weight coated paper weighing upto Nil -

70g/m2, procured by actual users for
printing of magazines
169 4811 59 10 Aseptic packaging paper 6% -
170 4817 Letter envelopes, inland letter cards and Nil -

post cards of Department of Posts,
Government of India.
171 4819 10 Cartons, boxes and cases, of corrugated 6% 13

paper or paperboard whether or not pasted
with duplex sheets on the outer surface
172 5307 10 10 5307 20 00 Jute Yarn 6% -
173 5607 90 Of jute or other textile bast fibres of heading Nil -
173A 57 The following goods, namely:- Nil -

(i) Hand-made carpets, whether or not
any machines have been used to achieve
better finish during pre-weaving or post
weaving operations;
(ii) Carpets and other textile floor cover-
ings, knotted, woven, tufted, or flocked of
coconut fibres (coir) or jute, whether or
not made up, in or in relation to the manu-
facture of which any process is ordinarily
carried on with the aid of machines; and
(1) (2) (3) (4) (5)

(iii) Other carpets and other textile floor
coverings of coconut fibres (coir) or jute,
whether or not made up.
Explanation. - For the purposes of Chap-
ter 57, the term "machines" shall not in-
clude manually operated implements, used
independently by hand, such as hooking
guns, tufting guns and knitted guns.
174 5808 All goods, not subjected to any process Nil -
175 5810 All goods manufactured without the aid of Nil -

vertical type automatic shuttle em-broidery
machines operated with power
176 5908 Tubular knitted gas mantle fabric, whether Nil -

or not impregnated, for use in incandescent
gas mantles
177 63 Mosquito nets impregnated with insecticide 6% -
178 63 Indian National Flag Nil -
179 64 Footwear subjected to any one or more of Nil 14

the following processes, namely:
(i) packing or repacking; or
(ii) labelling or re labelling of containers; or
(iii) adoption of any other treatment to
render the footwear marketable to the
consumer. Explanation.-For the removal
of doubts, it is clarified that this exemption
shall not apply if any of the processes
mentioned above results in alteration in the
retail sale price already declared on the
footwear
180 64 (a) Footwear of retail sale price not exceeding Nil 15

` 500 per pair;
(b) Footwear of retail sale price exceeding 6% 15
` 500 but not exceeding `1,000 per pair.
Explanation. - Retail Sale Price means
the maximum price at which the excisable
goods in packaged form may be sold to
the ultimate consumer and includes all
taxes, local or otherwise, freight, transport
(1) (2) (3) (4) (5)

charges, commission payable to dealers
and all charges towards advertisement,
delivery, packing, forwarding and the like,
as the case may be, and the price is the
sole consideration for sale
180A 6403 or 6405 Leather Footwear 6% -

Explanation: For the purposes of this en-
try, leather footwear means footwear with
uppers of leather where 'leather' refers to
the goods of headings 4107 or 4112 to 4114.
181 64 Footwear-chappal (sole without upper, to Nil 15

be attached to the foot by thongs passing
over the in-step but not even round the
ankle) commercially known as hawai
chappal, of material other than leather of
retail sale price not exceeding 500 per
pair.
Explanation.-The expression retail sale
price shall have the same meaning as
specified in Sl. No. 180
182 6406 (except All goods 6% -

6406 90 40 and
6406 90 50)
183 Any Chapter Parts of umbrellas and sun umbrellas 6% -

including umbrella panels
184 6603 Parts of walking sticks, seat sticks, whips, 6% -

riding-crops and the like
185 68 Goods, in which more than 25% by weight Nil -

of red mud, press mud or blast fur-nace
slag or one or more of these materials,
have been used
186 68 (except 6804, Goods manufactured at the site of Nil -

6805, 6811, 6812 construction for use in construction work
and 6813) at such site
entry, the expression 'site' means any
premises made available for the
(1) (2) (3) (4) (5)

manufacture of goods by way of a specific
mention in the contract or agreement for
such construction work, provided that the
goods manufactured at such premises are
solely used in the said construction work
only.
187 68 or 69 Stoneware, which are only salt glazed Nil -

187A 6901 00 10 All goods Nil -
6904 10 00
187B 6905 10 00 Roofing tiles Nil -
187C 70 Solar tempered glass for use in the Nil 2
manufacture of solar photovoltaic cells or
modules, solar power generating equipment
or systems and flat plate solar collectors
188 71 Primary gold converted with the aid of power Nil -
from any form of gold other than gold ore,
concentrate or dore bar.
entry, "primary gold" means gold in any
unfinished or semi finished form and
includes ingots, bars, blocks, slabs, billets,
shots, pellets, rods, sheets, foils and wires.
189 71 Gold bars, other than tola bars, bearing
manufacturer's engraved serial number
and weight expressed in metric units
manufactured in a factory starting from
the stage of-
(i) (a) Gold ore or concentrate; 9.35% -
(b) Gold dore bar; or
(ii) Silver dore bar 9.35% -

entry, 'gold dore bar' shall mean dore
bars having gold content not exceeding
95% and 'silver dore bar' shall mean
dore bars having silver content not
exceeding 95% accompanied by an
assay certificate issued by the mining
company, giving details of composition
190 71 Silver manufactured in a factory starting 8.5% -

from the stage of-
(a) Silver ore or concentrate;
(1) (2) (3) (4) (5)

(b) Silver dore bar; or
(c) Gold dore bar.
entry, 'gold dore bars' and 'silver dore bar'
shall have the same meaning as in S. No.
189
191 71 The following goods manufactured or produced

during the process of copper smelting starting
from the stage of copper ore or concentrate in
the same factory, namely:-
(i) gold bars, other than tola bars, bearing 9.35% -

manufacturer's or refiner's engraved serial
number and weight expressed in metric units
and gold coin of purity not below 99.5%
(ii) silver in any form, except silver coins of 8.5% -

purity below 99.9)
191A 71 Silver produced or manufactured during the 8.5% -

process of zinc or lead smelting starting
from the stage of zinc or lead ore or
concentrate.
192 71 (I) Articles of goldsmiths' or silversmiths' Nil -

wares of precious metal or of metal clad
with precious metal, not bearing a brand
name;
(II) Strips, wires, sheets, plates and foils Nil -
of gold, used in the manufacture of articles
of jewellery and parts thereof;
(III) Precious and semi-precious stones, Nil -
synthetic stones and pearls.
Explanation.-For the purposes of entries
(I), (II) and (III) as the case may be, -
(i) "metal" shall include,.
(a) any alloy in which any of the metals
specified in this entry at item No.(I)
predominates by weight over each of the
other metals specified in such item or any
other metal in such alloy;
(b) any alloy in which the gold content is
not less than 37.5 per cent by weight;
(ii) "articles" in relation to gold shall mean
(1) (2) (3) (4) (5)

anything (other than ornaments), in a
finished form, made of, or manufactured
from or containing, gold and includes any
gold coin and broken pieces of an article
of gold but does not include primary gold,
that is to say, gold in any unfinished or semi-
finished form including ingots, bars, blocks,
slabs, billets, shots, pellets, rods, sheets,
foils and wires.
193 71 Platinum, palladium, rhodium, iridium, Nil -

osmium and ruthenium in their primary
forms, that is to say, any unfinished or
semi-finished form including ingots, bars,
blocks, slabs, billets, shots, pellets, rods,
sheets, foils and wires.
194 7105 Dust and powder of synthetic precious or 6% -

semi- precious stones
195 7105 or 7112 Dust and powder of natural precious or Nil -

semi-precious stones; waste and scrap of
precious metals or metals clad with
precious metals, arising in course of
manufacture of goods falling in Chapter
71
196 7106 Strips, wires, sheets, plates and foils of Nil -

silver
197 7106 10 00 7106 91 00 Silver, other than silver mentioned in Nil -

or 7106 92 90 Sl.Nos.190, 191 and 191A.
198 7108 Gold arising in the course of manufacture Nil -

of zinc by smelting
199 7113 (I) Articles of jewellery 1% 16

(II) Articles of silver jewellery, other than those Nil -
studded with diamond, ruby, emerald or sapphire
200 7114 (I) Articles of goldsmiths' or silversmiths' 1% 25

with precious metal, bearing a brand name;
(II) Gold coins of purity 99.5% and above Nil -
and silver coins of purity 99.9% and above,
(1) (2) (3) (4) (5)

bearing a brand name when manufactured
from gold or silver respectively on which
appropriate duty of customs or excise has
been paid
exemption,-
(1) "brand name" means a brand name or
trade name, whether registered or not, that
is to say, a name or a mark, such as a
symbol, monogram, label, signature or
invented words or any writing which is used
in relation to a product, for the purpose of
indicating, or so to indicate, a connection
in the course of trade between the product
and some person using such name or mark
with or without any indication of the
identity of that person;
(2) an identity put by a jeweller or the job
worker, commonly known as 'house-mark'
shall not be considered as a brand name,
201 72 Hot rolled or cold rolled sheets and strips Nil 16 and 17
cut or slit on job-work
201A 7201 10 00 Pig iron SG grade for manufacture of cast Nil 53

components of wind operated electricity
generators
201B 7202 29 00 Ferro-silicon-magnesium for manufacture of Nil 53
cast components of wind operated electricity
generators
202 7204 21 90 Waste and scrap arising out of manufacture Nil -

of cold rolled stainless steel patties or pattas
203 7219 or 7220 Patties or pattas when subjected to any Nil -

process other than cold rolling
204 7222 Circles used within the factory of production Nil -

in the manufacture of utensils
205 73 Castings and forgings, cleared for Nil 18

manufacture of sewing machines or chaff
cutters (whether known as toka machine
or by any other name) used for cutting
animal fodder
(1) (2) (3) (4) (5)
205A 7302 or Railway or tramway track construction 12.5% 49

8530 material of iron and steel.
Explanation.- For the purposes of this ex-
emption, the value of the goods shall be
the value of goods excluding the value of
rails.
206 7305 or 7308 All goods fabricated at site of work for use Nil -
in construction work at such site
207 7315 Chains of vehicles of heading 8712 Nil -
208 7317 00 11 Animal shoe nails Nil -
209 7321 or 9405 Bio-gas lights, bio-gas stoves and hot plates Nil -
of iron or steel, specially designed to
operate using bio-gas
210 7326 19 90 Forgings and forged products of iron or Nil -

steel used in the manufacture of parts and
accessories of cycle and cycle rickshaws
falling under Chapters 40, 73, 83, 85, 87 or
95
211 7326 20 10 All goods Nil -
211A 7326 9099 Forged steel rings for manufacture of special Nil 50
bearings for use in wind operated elec-
tricity generators
212 7323 or 7615 10 11 Pressure cookers 6% -
213 7402 or 7403 Unrefined copper and unwrought copper, Nil 19

intended for use in the manufacture of
utensils or handicrafts
214 7404 Waste and scrap used within the factory of Nil -
production for the manufacture of
unrefined or unwrought copper, copper
sheets or circles and handicrafts
215 7408 Copper wires of refined copper and of Nil -

copper alloys of which the maximum
cross-sectional dimension does not exceed
0.315 mm and used for the manufacture
(1) (2) (3) (4) (5)

of imitation Zari
215A 7408 Round copper wire or flat copper wire Nil 51

for use in the manufacture of Photovol-
taic (PV) ribbon (tinned copper intercon-
nect) for manufacture of solar photovol-
taic cells or modules
215B 8001 20 00 Tin alloys for use in the manufacture of Nil 51

Photovoltaic (PV) ribbon (tinned copper
interconnect) for manufacture of solar
photovoltaic cells or modules
216 7409 All goods other than trimmed or untrimmed Nil 19

sheets or circles of copper, intended for
use in the manufacture of utensils or
handicrafts
217 7409 Trimmed or untrimmed sheets or circles `3500 19 and 20

of copper, intended for use in the per
manufacture of handicrafts or utensils metric
Explanation - For the purposes of this entry, tonne
copper means copper and copper alloys
including brass.
218 7409 or 7410 Copper strip and foil, intended to be used Nil -
for manufacture of imitation Zari
219 7601 Unwrought aluminium, whether or not Nil 21

alloyed, intended for use in manufacture
of utensils
220 7602 Aluminium waste and scrap used within the Nil -
factory of production for the manufacture
of unwrought aluminium plates and sheets
221 7604 or 7608 or Aluminium extrusions, square tubes and Nil 2
7609 00 00 round tubes of aluminium used in the
manufacture of .
(1) artificial limbs; or
(2) any of the following rehabilitation aids,
namely:-
(i) Somi brace
(ii) Ash brace
(iii) Taylor brace
(1) (2) (3) (4) (5)

(iv) Four post collars
(v) Thumb splint
(vi) Finger splint
(vii) Axilla crutches
(viii) Elbow crutches
(ix) Walking frames
(x) Wheel chair or tricycle components
(xi) Braille shorthand machine
(xii) Folding cane for blind
222 7606 Aluminium plates and sheets (other than Nil 16 and 21
circles), intended for use in manufacture
of utensils
223 7606 Aluminium circles `2500 16 and 21

per
metric
tonne
224 82 Pencil sharpeners and blades thereof Nil -
225 82 Tools of two or more of the headings 8202 Nil 22

to 8205, put up in sets
226 8201 All goods Nil -
227 8211 or 8214 Knives Nil -
228 84 Coir processing machinery specified in List Nil -

4, supplied under Integrated Coir
Development Project being implemented
by the Government of Kerala
229 84 The following goods, namely:- Nil -

(i) Manually operated rubber roller
machines; and
(ii) Manually operated copra dryers.
230 84, 85, 90 or any Machinery or equipment specified in List 5 6% -

other Chapter
231 84 or any other Machinery or equipment for use in silk Nil -

Chapter textile industry as specified in List 6
232 84 or any other Goods specified in List 7 intended to be Nil 2 and 3

Chapter used for the installation of a cold storage,
(1) (2) (3) (4) (5)

cold room or refrigerated vehicle, for the
preservation, storage, transport or
processing of agricultural, apiary,
horticultural, dairy, poultry, aquatic and
marine produce and meat
233 84 or any other The following goods, namely:- Nil 23

Chapter (1) All items of machinery, including
instruments, apparatus and appliances,
auxiliary equipment and their components
or parts required for setting up of water
treatment plants;
(2) Pipes and pipe fittings needed for
delivery of water from its source to the
plant (including the clear treated water
reservoir, if any, thereof), and from there
to the first storage point;
(3) Pipes and pipe fittings of outer diameter
exceeding 10 cm when such pipes are
integral part of the water supply projects
entry, water treatment plants includes a
plant for desalination, demineralisation or
purification of water or for carrying out
any similar process or processes intended
to make the water fit for human or animal
consumption, but does not include a plant
supplying water for industrial purposes
234 8401 Nuclear fuel Nil -
235 8413 Power driven pumps primarily designed for 6% -

handling water, namely, centrifugal pumps
(horizontal and vertical), deep tube-well
turbine pumps, submersible pumps, axial
flow and mixed flow vertical pumps
235A 8413 91 or 8501 31 19 The following goods for use in manufac 6% 2

ture of centrifugal pumps falling under
tariff item 8413 70 10, namely:-
(i) Shafts
(ii) Sleeve
(iii) Chamber
(iv) Impeller
(v) Washer
(1) (2) (3) (4) (5)

(vi) Electric motor
236 8413 or 8414 90 Hand pumps and parts thereof Nil -
237 8414 90 12 Parts of bicycle pumps Nil -
238 8414 20 10, 8414 20 20 All goods Nil -

or 8414 90 12
238A 8419 19 Solar water heater and system Nil 52
238B 8419 or any other Parts for use in the manufacture of solar Nil 2
chapter water heater and system
239 8421 21 Water purification equipment, based on Nil -

(except 84212120) following technologies:-
(a) Ultra-filtration technology using
polyacrylonite membranes or polysulphone
membranes or
(b) Arsenic removal technology using
ceramic micro-filtration membrane; or
(c) Reverse osmosis technology using thin
film composite membrane (TFC); or
(d) Candle-less terracotta water filtration
239A Any Chapter Reverse Osmosis (RO) membrane element Nil -

for water filtration or purification equip-
ment (other than household type filters)
based on reverse osmosis technology us-
ing thin film composite membrane (TFC)
240 8421 21 Water filtration or purification equipment 6% -
241 8421 21 20 Replaceable kits of all water filters except 6% -

those operating on reverse osmosis
technology
241A Any Chapter Reverse Osmosis (RO) membrane element 6% -

for household type filters
241B 8422 20 00, The following goods used in processing 6% -

8422 30 00, and packaging of agricultural, apiary,
8422 40 00, horticultural, dairy, poultry, aquatic and
8422 90 10, marine produce and meat, namely:-
8422 90 90 (i) machinery for cleaning or drying bottles
or other containers;
(1) (2) (3) (4) (5)

(ii) machinery for filling, closing, sealing
or labelling bottles, cans, boxes, bags or
other containers;
(iii) other packing or wrapping machinery;
(iv) parts of machinery at (i) to (iii)
242 8424 90 00 Parts of mechanical appliances of a kind Nil -

used in agriculture or horticulture
243 8428 20 11 Conveyor belt system used in- Nil 2 and 3

(i) Cold storage facilities for the
preservation, storage, transport or
processing of agricultural, apiary,
horticultural, dairy, poultry, aquatic and
marine produce and meal; and
(ii) Mandis and warehouses for storage
of food grains and sugar
244 8430 or 8705 (i) Drilling rigs falling under heading 8430, 12.5% 46
mounted on motor vehicle chassis
manufactured from chassis and
compressor on which the duty of excise
leviable under the First Schedule has
already been paid;
(ii) Drilling rigs mounted on motor vehicle 12.5% 46
chassis falling under heading 8705,
manufactured from chassis and
compressor on which the duty of excise
leviable under the First Schedule has
already been paid.
(i) and (ii), value of the drilling rig shall be
its value, excluding the value of the chassis
and compressor used in such drilling rig
245 8434 All goods Nil -
245A 8435 All goods 6% -
245B 8438 50 00, (i) machinery for the preparation of meat 6% -

8438 60 00, or poultry;
8438 90 90 (ii) machinery for preparation of fruits,
nuts or vegetables;
(iii) parts of machinery at (i) and (ii)
(1) (2) (3) (4) (5)

246 8442 50 20 Lithographic plates used within the factory Nil -
of its production for printing purposes
247 8443 High speed cold-set web offset rotary 6% -

double width four plate wide printing
machines with a minimum speed of 70,000
copies per hour
248 8443 High speed heat-set web offset rotary 6% -

printing machines with a minimum speed
of 70,000 copies per hour
249 Any Chapter Mailroom equipment, namely:- 6% -

(i) Overhead Conveyor Gripper;
(ii) Stacker;
(iii) Wrapper;
(iv) Labeler;
(v) Strapper;
(vi) Inserter;
(vii)Delivery Conveyor compatible for use
with the printing machines specified at Sl.
No. 247 and 248
250 8443 99 Parts for the manufacture of printers falling 6% 2 and 3

under sub-heading 8443 32
251 8445, 8448, 8483 Goods required by a jute mill for making jute Nil 3
(except 84831010) textiles
8484, 8487 90 00
252 8446 Automatic shuttle looms 6% -
253 8446 Shuttle less projectile looms 6% -
254 8452 90 All goods Nil -
254A 8471 30 Tablet computer 2% 16
254B 84 or any other Chapter (i) Parts, components or accessories for use in Nil 2
the manufacture of tablet computer
(ii) Sub-parts for use in the manufacture Nil 2
of items mentioned at (i) above.
255 8471 70 or 8473 30 The following goods for use in manufacture 6% 2

or 8523 of computer falling under the heading 8471,
(1) (2) (3) (4) (5)

namely:-
(a) Microprocessor for computer, other
than motherboards;
(b) Floppy disc drive;
(c) Hard disc drive;
(d) CD-ROM drive;
(e) DVD drive /DVD writers;
(f) Flash memory;
(g) Combo drive
256 Any Chapter Parts of DVD drive, DVD writer, combo 6% -

drive, CD-ROM drive
257 8481 80 41 or All goods Nil -

8481 90 10
258 8483 10 10 All goods 6% -
259 8483 10 10 Crank shafts for sewing machines, other Nil -
than those with in-built motors.
260 85 Batteries for goods as specified against 6% 24
Sl.No.274
261 85 Battery packs of Lithium ion batteries 6% 2 and 3
supplied to the manufacturer of Hybrid or
electric vehicle
262 8502 Diesel generating sets assembled, at site of Nil -

installation, from duty paid engine and generators
262A 8507 60 00 Lithium-ion batteries other than batteries of 4% 16

mobile handsets including cellular phones
262B 85 or any other Chapter (a)Parts, components and accessories (except Nil 2
populated printed circuit boards) for manufacture
of Lithium-ion batteries other than batteries of
mobile handsets including cellular phones;
(b) Sub-parts for manufacture of the items
mentioned at(a) above
263 8512 Dynamos, head lamps, side lamps, tail lamps Nil -
of vehicles of heading 8712
263A 8517 Mobile handsets including cellular phones 1% 16%
263B 8504 Charger or adapter for manufacture of mobile 2% 2 and 16
handsets including cellular phones.
(1) (2) (3) (4) (5)

263C 85 or any other Chapter (a) Inputs or parts for manufacture of Nil 2
charger or adapter of mobile handsets
including cellular phones
(b) Inputs or sub-parts for manufacture of
parts mentioned at (a) above
263D 8506, 8507 Battery for manufacture of mobile handsets 2% 2 and 16

including cellular phones
263E 85 or any other Chapter (a) Inputs or parts for manufacture of Nil 2
battery of mobile handsets including
cellular phones
(b) Inputs or sub-parts for manufacture of
parts mentioned at (a) above
263F 8518 30 00 Wired headsets for manufacture of mobile 2% 2 and 16

handsets including cellular phones.
263G 85 or any other Chapter (a) Inputs or parts for manufacture of wired Nil 2
headsets of mobile handsets including cellular
phones
(b) Inputs or sub-parts for manufacture of parts
mentioned at (a) above
263H Omitted
263I Omitted
263J 8517 62 30 Broadband modem 4% 16
263K 85 or any other Chapter (a) Parts, components and accessories Nil 2
(except populated printed circuit boards)
for manufacture of broadband modem
(b) sub-parts for manufacture of the items
263L 8517 69 30 Routers 4% 16
263M 85 or any other Chapter (a) Parts, components, and accessories Nil 2
for manufacture of routers
(b) Sub-parts for manufacture of items
263N 8517 69 60 Set-top boxes for gaining access to Internet 4% 16
263O 85 or any other Chapter (a) Parts, components, and accessories Nil 2
for manufacture of Set-top boxes for
gaining access to Internet
(1) (2) (3) (4) (5)

mentioned at (a) above.
263P 8521 90 90 Digital Video Recorder (DVR) or Network 4% 16

Video Recorder (NVR)
263Q 85 or any other Chapter (a) Parts, components, and accessories Nil 2
for manufacture of Digital Video Recorder
(DVR) or Network Video Recorder (NVR);
mentioned at (a) above.
263R 8525 80 20 CCTV camera or IP camera 4% 16
263S 85 or any other Chapter (a) Parts, components, and accessories Nil 2
(except populated printed circuit boards) for
manufacture of CCTV camera or IP camera
263T 8528 71 00 Reception apparatus for television but not 4% 16
designed to incorporate a video display
263U 85 or any other Chapter (a) Parts, components, and accessories Nil 2
(except populated printed circuit boards) for
manufacture of reception apparatus for
television but not designed to incorporate
a video display
263V 85 or any Populated printed circuit board of,- 4% 16
Chapter (i) Lithium-ion battery other than battery for
mobile handset [tariff item 8507 60 00];
(ii) Broadband Modem [tariff item 8517 62 30];
(iii) Router [tariff item 8517 69 30];
(iv) Set-top box for gaining access to internet
[tariff item 8517 69 60];
(v) Digital Video Recorder (DVR)/Network
Video Recorder (NVR) [tariff item 8521 90 90];
(vi) CCTV Camera/IP Camera [tariff item
8525 20 80];
(vii) Reception apparatus for television but not
designed to incorporate a video display
(1) (2) (3) (4) (5)

[tariff item 8528 71 00].
263W Any Chapter (a) Parts or components for use in manufacture Nil 2
of Populated printed circuit board of,-
(i) Lithium-ion battery other than battery for
mobile handset [tariff item 8507 60 00];
(ii) Broadband Modem [tariff item 8517 62 30];
(iii) Router [tariff item 8517 69 30];
(iv) Set-top box for gaining access to internet
[tariff item 8517 69 60];
(v) Digital Video Recorder (DVR)/Network
Video Recorder (NVR) [tariff item 8521 90 90];
(vi) CCTV Camera/IP Camera [tariff item
8525 20 80];
(vii) Reception apparatus for television
but not designed to incorporate a video display
[tariff item 8528 71 00].
(b) Sub-parts for use in the manufacture of Nil 2
the parts or components at (a) above.
264 8523 Recorded video cassettes intended for 6% -
television broadcasting and supplied in
formats such as Umatic, Betacam or any
similar format
265 8523 CD-ROMs or DVD- ROMs containing Nil -
books of aneducational nature, journal,
periodicals (magazines) or news paper
266 8523 (a) Any customised software (that is to say, Nil -
any custom designed software, developed for a specific user or client),
other than packaged software or canned software
Explanation.- For the purposes of this entry, "packaged software or
canned software" means software developed to meet the needs of variety
of users, and which is intended for sale or capable of being sold, off the
shelf.
267 8523 29 10 Audio cassettes Nil -
268 85279911 Portable receivers for calling, alerting or 6% -
paging
269 8539 Vacuum and gas filled bulbs of retail sale 6% -
price not exceeding ` 20/- per bulb
270 8539 31 10 Compact Fluorescent Lamps (CFL) 6% -
271 8541 40 20 Light emitting diodes (electro- luminescent) 6% 3
(1) (2) (3) (4) (5)

for the manufacture of goods specified as
Sl. No. 321
272 85 or any other (a) Parts, components and accessories Nil 2
Chapter excluding Charger or Adapter, Battery,
Wired Headsets of mobile handsets
including cellular phones.
(b) Parts, components of hands-free
headphones and PC connectivity cable of
mobile handsets including cellular phones;
(c) sub- parts of (a) and (b).
272A 8607 All goods. 6% -
272B 8608 All goods. 6% -
272C 8609 00 00 Refrigerated containers. 6% -
273 87 The following goods namely:-
(i) Motor vehicles falling under headings 12.5% -
8702 and 8703 cleared as ambulances duly
fitted with all fitments, furniture and
accessories necessary for an ambulance
from the factory manufacturing such motor
vehicles;
(ii) Motor Vehicles falling under 8702 and 12.5% 26
8703 for transport of up to thirteen persons,
including the driver (other than three
wheeled motor vehicles for transport of
up to seven persons), which after
clearance has been registered for use solely
as ambulance;
(iii) Motor vehicles falling under heading 80% of 26
8702, 8703 for transport of up to thirteen the
persons, including the driver (other than excise
three wheeled motor vehicles), duty paid
which after clearance have been at the time
registered for use solely as taxi; of
clearance
274 87 Electrically operated vehicles, including 6% -

two and three wheeled electric motor
vehicles
entry, "electrically operated vehicles"
means vehicles which are run solely on
electrical energy derived from an external
(1) (2) (3) (4) (5)

source or from one or more electrical
batteries fitted to such road vehicles and
shall include electric motor-assisted cycle
rickshaws driven by rechargeable solar
batteries, also known as 'soleckshaw'
275 87 Motor vehicles fitted with diesel Rate of -

generating sets intended for supply duty
to the Ministry of Defence for official applicable
purposes. on the
Explanation.- For the purposes of this diesel
entry, value of motor vehicle shall be generating
deemed to be equal to the value of the set fitted
generating set fitted to such vehicle on the
motor
vehicle
276 87 (i) Motor vehicles principally designed for Nil 27

the transport of more than six persons,
excluding the driver, including station
wagons; and
(ii) Motor vehicles for the transport of
goods (other than those specially designed
for the transport of compressed or liquefied
gases), falling under heading 8704; and
(iii) three wheeled motor vehicles
277 8701 All goods (except road tractors for semi- Nil -
trailers of engine capacity more than 1800 cc)
278 8703 Hybrid motor vehicles 12.5% -

Explanation. - For the purpose of this
entry, "hybrid motor vehicle" means a
motor vehicle, which uses a combination
of battery powered electric motor and an
internal combustion engine to power the
vehicle to drive trains, but does not include
such micro-hybrid motor vehicle with start
and stop technology, using battery powered
electric motor only while in static condition
279 8703 Three wheeled vehicles for transport of not 12.5% -

more than seven persons, including the
driver
(1) (2) (3) (4) (5)

280 8703 Cars (for the transport of up to seven 6% 28
persons, including the driver) for physically
handicapped persons
281 8704 Motor vehicles, other than petrol driven 12.5% -

dumpers of tariff item 8704 10 90
282 8704 Refrigerated motor vehicles 6% -
283 8705 Special purpose motor vehicles Nil 29
284 8702, 8703 Following motor vehicles, namely:-

(i) Motor vehicles of engine capacity 24% -
not exceeding 1500 cc; and
(ii) Motor vehicles of engine capacity 27% -
exceeding 1500 cc; other than motor
vehicles specified against entry at Sl.
No.284A
284A 8703 Motor vehicles of engine capacity 30% -

exceeding 1500 cc; popularly known as
Sports utility Vehicles (SUVs) including
utility vehicles .
Explanation.- for the purposes of this
entry, SUV includes a motor vehciles of
length exceeding 4000 mm and having
ground clearance of 170 mm and above.
285 8702, 8703 Following motor vehicles of length not 12.5% -

exceeding 4000 mm, namely:-
(i) Petrol, Liquefied petroleum gases
(LPG) or compressed natural gas (CNG)
driven vehicles of engine capacity not
exceeding 1200cc; and
(ii) Diesel driven vehicles of engine
capacity not exceeding 1500 cc
entry, the specification of the motor vehicle
shall be determined as per the Motor
Vehicles Act, 1988 (59 of 1988) and the
rules made there under
286 8702,8703 Hydrogen vehicles based on fuel cell 12.5% -
technology
Explanation.-For the purpose of this entry,
'Hydrogen Vehicle' means a motor vehicle,
that converts the chemical energy of
(1) (2) (3) (4) (5)

hydrogen to mechanical energy by reacting
hydrogen with oxygen in a fuel cell to run
electric motor to power the vehicle drive
trains
287 8702, 8703, 8704 Three or more axled motor vehicles for 12.5% -
transport of goods or for transport of eight
or more persons, including the driver (other
than articulated vehicle)
entry, "articulated vehicle" means a motor
vehicle to which a trailer is attached in such
a manner that part of the trailer is
superimposed on, and a part of the weight
of the trailer is borne by the motor vehicle
288 8702,8703, (1) Motor vehicles manufactured by a 30

8704 or 8716 manufacturer, other than the manufacturer
of the chassis-
(i) for the transport of more than six persons 24%
but not more than twelve persons,
excluding the driver, including station
wagons;
(ii) for the transport of more than twelve 12.5%
persons, excluding the driver;
(iii) for the transport of not more than six 24%
persons, excluding the driver, including
station wagons;
(iv) for the transport of goods, other than 12.5%
petrol driven;
(v) for the transport of goods, other than 24%
mentioned against (iv)
(2) Vehicles of heading 8716 manufactured 12.5% 30
by a manufacturer, other than the
manufacturer of the chassis.
(1) and (2), the value of vehicle shall be
the value of the vehicle excluding the value
of the chassis used in such vehicle
288A 8706 00 21 or Chassis for use in the manufacture of motor 12.5% 2

8706 00 39 vehicles falling under headings 8702 and 8703
cleared as ambulance duly fitted with all
fitments, furniture and accessories necessary
for an ambulance from the factory manufacturing
such motor vehicles
1274
(1) (2) (3) (4) (5)
289 8706 00 21 or The following goods, namely:-

8706 00 39 (i) Chassis for use in the manufacture of 12.5% 2
battery powered road vehicles
(ii) Chassis for three or more axled motor 12.5% -
vehicle (other than chassis for articulated
vehicle)

8706 00 49 (i) Chassis for use in the manufacture of 14% 2
battery powered road vehicles
(ii)Chassis for three or more axled motor 14% -
vehicle).
(iii)Motor chassis for vehicles of heading 14% -
8704 (other than petrol driven) fitted with
engines, whether or not with cab
291 8706 00 43 For dumpers, other than petrol driven, other 14% -
than those designed,-
(a) for use off the highway;
(b) with net weight (excluding payload)
exceeding eight tonnes; and
(c) for maximum pay-load capacity not less
than 10 tonnes
292 8706 00 49 Motor chassis for vehicles of heading 14% -

8704 (petrol driven) fitted with engines,
whether or not with cab
292A 8706 00 29, All goods 14% -
292B 8706 00 42, All goods 13% -
293 8714 Parts and accessories of vehicles of heading Nil -

8712 and 8713
294 8716 Trailers fitted with diesel generating sets Rate of -

intended for supply to the Ministry of duty
Defence for official purposes. applicable
Explanation.-For the purposes of this on the
entry, value of trailer shall be equal to diesel
the value of the generating set fitted to generating
such trailer set fitted
on the
(1) (2) (3) (4) (5)

trailer
295 8716 20 00 All goods Nil -
296 Any Chapter The following goods for use in the 6% 2

manufacture of goods specified against Sl.
No.274, namely:-
(i) Battery pack;
(ii) Battery charger ;
(iii) AC or DC motor; and
(iv) AC or DC motor controller
297 Any Chapter The following goods for use in the 6% 2

manufacture of goods specified against Sl.
No. 278, namely:,
(i) Battery pack;
(ii) Battery charger ;
(iii) AC or DC motor; and
(iv) AC or DC motor controller
(v) Engine for xEV (hybrid electric vehicle)
(vi)Transaxle for HV (split power device);
(vii) Power control unit (inverter, AC/DC
converter, condenser);
(viii) Control ECU for HV,
(ix) Generator;
(x) Brake system for recovering;
(xi) Energy monitor; and
(xii) Electric compressor
298 Any Chapter Kits for conversion of fossil fuel vehicles to 6% -

hybrid motor vehicles
Parts of such kits specified at (a). 6% -
Explanation.- For the purpose of this entry,
'hybrid motor vehicle' shall have the same
meaning as specified in Sl .No.278
299 8802 All goods Nil 31
302 8803 Parts of- Nil -

(i) goods falling under heading 8801; or
(ii) goods falling under tariff item 8802 60
(1) (2) (3) (4) (5)

00
303 40 Parts including pnuematic tyres of rubber, Nil 34

new or retreaded (other than rubber tubes),
of aircraft of heading 8802
304 40 Parts including pnuematic tyres of rubber, Nil 35

new or retreaded (other than rubber tubes),
of aircraft of heading 8802
305 88 or any chapter Parts, testing equipment, tools and tool-kits, Nil -
for maintenance repair, and overhauling
(MRO) of
(i) aircraft falling under heading 8802 or
(ii) components or parts, including engine,
of heading 8802,
specified against Sl. No. 448 of the Table
to the notification of the Government of
India in the Ministry of Finance
(Department of Revenue), No.12/2012-
Customs, dated the 17th March, 2012,
published vide number GSR 185(E), dated
the 17th March, 2012, for use by the MRO
units:
Provided that the exemption under this
entry shall be subject to the conditions, if
any specified against Sl.No.448 of the Table
to the said notification No. 12/2012-
Customs, dated 17th March, 2012.
305A 89 or any other Chapter Capital goods and spares thereof, raw Nil 2
materials, parts, material handling equipment
and consumables, for repairs of ocean-going
vessels by a ship repair unit.
Explanation. - For the purpose of this
entry "Ocean going vessels" includes-
(a) liners; cargo-vessel of various kinds
including refrigerator vessels for the
transport of meat, fruit or the like,
vessels specified for the transport of
particular goods (grain, coal, ores or the
like) ; tankers (petrol, wine or the like);
yachts and other sailing vessels; cable
ships; ice-breakers; floating factories of
all kinds (for processing whales, preserv-
(1) (2) (3) (4) (5)

ing fish or the like) whale catchers;
trawlers and other fishing vessels; life
boats, scientific research vessels;
weather ships; vessels for the transpor-
tation or mooring of buoys; pilot-boats;
hopper barges for the disposal of
dredged material or the like;
(b) war ships of all kinds including
submarines;
(c) tugs, dredgers, fire- floats and
salvage ships; and
(d) oil rigs, drilling ships and jack-up rigs.
306 Omitted
306A 8901,8904, 8905 All goods Nil -

and 8906 90 00
306 B 72 Steel supplied for use in the Nil 2
manufacture of goods falling under and
heading 8901, 8902, 8904, 8905 3
(except sub-heading 8905 20) or 8906, in
accordance with the provisions of section
65 of the Customs Act,1962 (52 of 1962)
Explanation.- Nothing contained in this
exemption shall have effect on or after the
24th day of November, 2015.
306C Any Chapter Raw materials and parts, for use in the Nil 2 and
manufacture of goods falling under heading/ 3
tariff item 8901, 8902, 8904 00 00, 8905
(except tariff item 8905 20 00) or 8906
Explanation.- For the purposes of this entry,
it is clarified that in the case of steel already
procured under Sl.No.306B above and lying
unutilized,-
i. the unit will furnish a separate bond to the
jurisdictional Deputy Commissioner of Central
Excise or the Assistant Commissioner of
Central Excise, as the case may be, giving
details of such goods and also undertake
to utilize the same for manufacture of goods
falling under heading/tariff item 8901, 8902,
8904 00 00, 8905 (except tariff item
8905 20 00) or 8906; and
ii in the event of failure to use such
(1) (2) (3) (4) (5)

goods for the specified purpose, the unit
shall pay on demand, an amount equal
to the duty payable on such goods but for
the exemption under this notification.
307 9003 Frames and mountings for spectacles, 6% -
goggles or the like, of value below `500
per piece.
308 9004 Sunglasses or goggles, for correcting vision 6% -
309 9018 or 9019 or 9022 (i) Parts and accessories of goods of Nil -
headings 9018 and 9019
(ii) Parts and accessories of apparatus for Nil -
medical, surgical, dental or veterinary use,
falling under heading 9022
310 9018 All goods (other than parts and accessories 6% -
thereof)
311 9019 All goods (other than parts and accessories 6% -

thereof)
312 9022 All goods for medical, surgical, dental and 6% -
veterinary use (other than parts and
accessories thereof)
313 90 Coronary stents and coronary stent systems Nil -

for use with cardiac catheters.
314 90 or any other Blood Glucose Monitoring System 6% -

Chapter (Glucometer) and test strips
315 90 or any other Artificial kidney Nil -
Chapter
315A 90 or 84 Disposable sterilized dialyzer or micro barrier of Nil -

artificial kidney.
316 90 or any other Parts of the following goods, namely:- Nil -

Chapter (i) Crutches; (ii) Wheel chairs; (iii) Walking
frames; (iv) Tricycles; (v) Braillers; and
(vi) Artificial limbs
317 90 or any other Assistive devices, rehabilitation aids and Nil -
Chapter other goods for disabled, specified in List
32 appended to notification of the
Government of India in the Ministry of
Finance (Department of Revenue), No.12/
(1) (2) (3) (4) (5)

2012-Customs, dated the 17th March, 2012
318 90 or any other Patent Ductus Arteriosus / Atrial Septal 6% -

Chapter Defect occlusion device
318A 90 or any other The following goods for use in the Nil 2
Chapter manufacture of pacemakers
(tariff item 9021 50 00), namely:-
(i). Battery;
(ii).Titanium;
(iii).Palladium wire;
(iv).Eutectic wire ;
(v).Silicone resins or Silicone rubbers;
(vi).Solder paste;
(vii).Reed switch;
(viii).Diodes;
(ix).Transistors;
(x).Capacitors;
(xi).Controllers;
(xii).Coils(steel) ;
(xiii).Tubing (Silicone).
319 9101 or 9102 Braille watches Nil -
320 9402 Medical, surgical, dental or veterinary 6% -

furniture and parts thereof
321 85 or 94 LED lights or fixtures including LED Lamps 6% -
321A 85 or 94 LED (Light Emitting Diode) driver and 6% -

MCPCB (Metal Core Printed Circuit
Board) for use in manufacture of LED
lights and fixtures or LED lamps
321B Any Chapter All inputs for use in the manufacture of 6% 2
LED (Light Emitting Diode) driver or
MCPCB (Metal Core Printed Circuit Board)
for LED lights and fixtures or LED Lamps
322 9405 91 00, 9405 92 00 Parts of kerosene pressure lanterns Nil -

or 9405 99 00 including gas mantles for use in kerosene
pressure lanterns
323 9503 All goods (other than parts and accessories Nil -
thereof)
324 9603 10 00 Brooms, consisting of twigs or other Nil -

(1) (2) (3) (4) (5)

vegetable materials, bound together, with
or without handles
325 9608 or 3215 90 Following goods, namely:-

(i) Parts of pens; Nil -
(ii) Parts (excluding refills) of ball point pens; Nil -
(iii) Inks and parts of refills for ball point pens Nil -
(iv)Refills and inks (not meant for retail sale) Nil 3
used for manufacture of pens of value not
exceeding `200 per piece.
326 9608 or 9609 Parts of pencils including clutch pencils Nil 2
used in the manufacture of such pencils
including clutch pencils
327 32,38,39, 44 or 70 Goods specified in List 9, for the manufacture Nil 36

of rotor blades and intermediates, parts
and sub-parts of rotor blades, for wind
operated electricity generators
327A 38, 39 or 68 Goods specified in List 9A, for the manufacture 6% 36

of rotor blades and intermediates, parts and
sub-parts of rotor blades, for wind operated
electricity generators.
328 Any Chapter Parts used within the factory of production Nil -
for manufacture of power tillers of heading
8432
329 Any Chapter Goods supplied for,-
(a) the official use of foreign diplomatic or Nil 37
consular missions in India;
(b) the personal use of diplomatic agents or Nil 38
career consular officers in India.
330 Any Chapter The following goods, namely:- Nil -
(i) Cement Bonded Particle Board;
(ii) Jute Particle Board;
(iii) Rice Husk Board;
(iv) Glass-fibre Reinforced Gypsum Board
(GRG)
(v) Sisal-fibre Boards;
(vi) Bagasse Board;and
(vii)Cotton Stalk Particle Board
331 Any Chapter Goods required for,. Nil 39
(a) the substitution of ozone depleting
(1) (2) (3) (4) (5)

substances (ODS);
(b) the setting up of new projects with non-
ozone depleting substances (non-ODS)
technologies.
Explanation. - "Goods" for the purposes
of this entry means, goods which are
designed exclusively for non-ozone
depleting substances (non-ODS)
technology.
332 Any Chapter Non-conventional energy devices or Nil -
systems specified in List 8
332A Any Chapter Parts consumed within the factory of Nil 2
production for the manufacture of goods
specified in LIST 8
333 Any Chapter Parts used within the factory of production Nil 3
or in any other factory of the same
manufacturer in the manufacture of goods
falling under headings 8601 to 8606
(except Railway track machines falling
under tariff item 86040000)
334 Any Chapter All goods manufactured in a factory and Nil 40
used within the same factory for building
a body or fabrication or mounting or fitting
of structure or equipment on a chassis
falling under heading 8706 of a motor
vehicle of Chapter 87
335 Any Chapter Parts of hearing aids Nil -
336 Any Chapter All goods supplied against International Nil 41
Competitive Bidding.
337 Any Chapter All items of machinery, including prime Nil 42
movers, instruments, apparatus and
appliances, control gear and transmission
equipments, power cables used within the
power generation plant, auxiliary equipment
(including those required for research and
development purposes, testing and quality
control), as well as all components
(whether finished or not) or raw materials
for the manufacture of aforesaid items and
their components, required for setting up
of an ultra-mega power project specified
(1) (2) (3) (4) (5)

in list 10 based on super-critical thermal
technology, with installed capacity of 3960
MW or above, from which power
procurement has been tied up through tariff
based competitive bidding.
Explanation.- For the removal of doubts,
it is clarified that goods required for setting
up of "Ultra Mega Power Projects"
include the goods required for
development of facilities such as ash
disposal system including ash dyke, water
intake including treatment and storage
facilities and coal transportation facilities
for such a project, notwithstanding the fact
that such facilities are set up inside or
outside the power plant's designated
boundary

their components, supplied to mega power
projects specified in list 11from which the
supply of power has been tied up through
tariff based competitive bidding or a mega
power project awarded to a developer on
the basis of such bidding.
Explanation. - For the removal of doubts,
it is clarified that goods required for setting
up of "mega power project" include the
goods required for development of facilities
such as ash disposal system including ash
dyke, water intake including treatment and
storage facilities and coal transportation
facilities for such a project, notwithstanding
the fact that such facilities are set up inside
or outside the power plant's designated
boundary.
(1) (2) (3) (4) (5)

their components, required forexpansion
of mega power projects, namely,
Vindhyachal STPP Stage-V (Expansion
Unit) - 500 MW (NTPC) and
UNOSUGEN CCPP, Gujarat (An
expansion unit of Sugen CCPP of 1147.5
MW)- 382.5(1) MW (M/s. Torrent Power
Ltd.) so certified before the 19th day of
July, 2012 by an officer not below the rank
of a Joint Secretary to the Government of
India in the Ministry of Power
Explanation. - For the purpose of entry
338 and this entry, "mega power project
means:-
(a) A thermal power plant of a capacity of
700 MW or more, located in the States of
Jammu and Kashmir, Sikkim, Arunachal
Pradesh, Assam, Meghalaya, Manipur,
Mizoram, Nagaland and Tripura; or
(b) A thermal power plant of capacity of
1000 MW or more, located in States other
than those specified in clause (a) above;
or
(c) A hydel power plant of a capacity of
350 MW or more, located in the States of
Jammu and Kashmir, Sikkim, Arunachal
Pradesh, Assam, Meghalaya, Manipur,
Mizoram, Nagaland and Tripura;or
(d) A hydel power plant of capacity of 500
MW or more, located in States other than
those specified in clause (c)
340 Any Chapter Parts used within the factory of production Nil 3
or in any other factory of the same manu-
facturer used in the manufacture of goods
falling under heading 8701
341 Any Chapter Monofilament long line system for tuna Nil 45
fishing
342 Any Chapter Polypropylene, stainless steel strip and 6% 3
stainless steel capillary tube required for
manufacture of syringes, needles, catheters
and cannulae
343 Any Chapter Stainless steel tube and wire, cobalt Nil 3
chromium tube, Hayness Alloy-25 and
polypropylene mesh required for
manufacture of Coronary stents or
coronary stent system and artificial heart
valve
344 Any Chapter Parts and components required for 6% 3

manufacture of blood pressure monitors
and blood glucose monitoring systems
(gluco-meters)
345 84 (except All goods 10%

-
8424 81 00,
8432, 8433,
8436,8437,
8452 10 12,
8452 10 22,
8452 30,
8452 90,
8469 00 30,
8469 00 40,
8479 89 92)
346 85 (except All goods 10% -
8523 52,
8544 11 10,
8544 11 90,
8548 10
347 87 The following goods namely:-
(i) Motor vehicles falling under headings 8% -
8702 and 8703 cleared as ambulances duly
fitted with all fitments, furniture and ac-
cessories necessary for an ambulance
from the factory manufacturing such mo-
tor vehicles;
(ii) Motor vehicles falling under 8702 and 8% 26
8703 for transport of up to thirteen per-
sons, including the driver (other than three
wheeled motor vehicles for transport of
Condition No. Conditions

up to seven persons), which after clear-
ance has been registered for use solely as
ambulance;
(iii) Motor vehicles falling under heading 80% of 26
8702, 8703 for transport of up to thirteen the excise
persons, including the driver (other than duty paid
three wheeled motor vehicles and Sports at the time
Utility Vehicles specified at Sl. No. 356), of clearance
which after clearance have been regis-
tered for use solely as taxi.
(iv) Sports Utility Vehicles specified against 80% of 26
Sl. No. 356, which after clearance have the excise
been registered for use solely as taxi. duty paid
at the time
of clearance
348 8701 Road tractors for semitrailers of engine 8% -

capacity more than 1800 cc
349 8702 10 91, Motor vehicles for the transport of ten or 8% -

8702 10 92, more persons, including
8702 10 99, the driver.
8702 90 91,
8702 90 92,
8702 90 99
350 8703 Hybrid motor vehicles

Explanation. - For the purpose of this 8% -
entry,-hybrid motor vehicle means a
motor vehicle, which uses a combination
of battery powered electric motor and an
internal combustion engine to power the
vehicle to drive trains, but does not include
such micro-hybrid motor vehicle with start
and stop technology, using battery pow-
ered electric motor only while in static
condition.
351 8703 Three wheeled vehicles for transport of not 8% -

more than seven persons, including the
driver.
352 8704 Motor vehicles, other than petrol driven 8% -
dumpers of tariff item 8704 10 90.

353 8704 10 90 Petrol driven dumpers 20% -
354 8702, 8703 Following motor vehicles of length not 8% -
exceeding 4000 mm, namely:-
(i) Petrol, liquefied petroleum gases (LPG)
or compressed natural gas (CNG) driven
vehicles of engine capacity not exceeding
1200cc; and
(ii) Diesel driven vehicles of engine ca-
pacity not exceeding 1500 cc.
entry, the specification of the motor ve-
hicle shall be determined as per the Motor
Vehicles Act, 1988 (59 of 1988) and the
rules made there under.
355 8702 and g 8703 Following motor vehicles, namely:-
(i) Motor vehicles of engine capacity not 20% -
exceeding 1500 cc; and
(ii) Motor vehicles of engine capacity 24% -
exceeding 1500 cc. (other than motor
motor vehicles specified against entry at
Sl. No. 356).
356 8703 Motor vehicles of engine capacity exceeding 24% -
1500 cc, popularly known as Sports Util-
ity Vehicles (SUVs) including utility ve-
hicles.
Explanation- For the purposes of this
entry, SUV includes a motor vehicle of
length exceeding 4000 mm and having
ground clearance of 170 mm and above
357 8702,8703 Hydrogen vehicles based on fuel cell 8% -
technology
entry, Hydrogen Vehicle means a motor
vehicle, that converts the chemical energy
of hydrogen to mechanical energy by re-
acting hydrogen with oxygen in a fuel cell
to run electric motor to power the vehicle
drive trains
358 8702, 8703, 8704 Three or more axled motor vehicles for 8% -
transport of goods or for transport of eight
or more persons, including the driver (other
than articulated vehicle) Explanation.- For
the purposes of this entry, articulated ve-

hicle means a motor vehicle to which a
trailer is attached in such a manner that
part of the trailer is superimposed on, and
a part of the weight of the trailer is borne
by the motor vehicle
359 8702,8703, (1)Motor vehicles manufactured by a 30
8704 or 8716 manufacturer, other than the manufacturer
of the chassis-
(i) for the transport of more than six persons 20%
but not more than twelve persons, exclud-
ing the driver, including station wagons;
(ii) for the transport of more than twelve 8%
persons, excluding the driver;
(iii) for the transport of not more than six 20%
persons, excluding the driver, including sta-
tion wagons;
(iv) for the transport of goods, other than 8%
petrol driven;
(v) for the transport of goods, other than 20%
mentioned against (iv).
(2) Vehicles of heading 8716 manufactured by 8% 30
a manufacturer, other than the manufac-
turer of the chassis.
Explanation.- For the purposes of entries
(1) and (2), the value of vehicle shall be
the value of the vehicle excluding the value
of the chassis used in such vehicle
360 8706 00 11, Chassis fitted with engines, for the tractors 8% -
8706 00 19 of heading 8701
8706 00 39 (i) Chassis for use in the manufacture 8% 2
of battery powered road vehicles;
(ii) Chassis for three or more axled motor 8% -
vehicle).
8706 00 49 (i) Chassis for use in the manufacture of 10% 2
battery powered road vehicles;
(ii)Chassis for three or more axled motor 10% -
vehicle);
(iii)Motor chassis for vehicles of heading 10% -

8704 (other than petrol driven) fitted with
engines, whether or not with cab.
363 8706 00 43 For dumpers, other than petrol driven, other 10% -
than those designed,-
(a) for use off the highway;
(b) with net weight (excluding pay-load)
exceeding eight tonnes; and
(c) for maximum pay-load capacity not less
than 10 tonnes.
364 8706 00 49 Motor chassis for vehicles of heading 8704 10% -
(petrol driven) fitted with engines, whether
or not with cab.
365 8706 0029 All goods 10% -
366 8706 00 42 All goods 9% -
367 8706 00 31 or Chassis fitted with engines for three 8% -
8706 00 41 wheeled motor vehicles
368 8711 Motor-cycles (including mopeds) and cycles 8% -
fitted with an auxiliary motor, with or with-
out side-cars
369 8716 Trailers and semitrailers; other vehicles, not 8% -
mechanically propelled; parts thereof
ANNEXURE
1. (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction regarding the installed capacity of the factory before availing of exemption
under this notification or wherever there is a change in the said capacity, and furnishes such
information or documents, if any, as may be required by the Deputy Commissioner or the
Assistant Commissioner, as the case may be, for his satisfaction in this regard.
(ii) The exemption shall be applicable up to a maximum quantity of ninety nine thousand
tonnes in a financial year. For computing the quantity of ninety nine thousand tonnes in a
financial year, the clearances of cement effected under any other notification shall be
included:
Provided that, the clearances of cement effected on payment of duty,- (a) at the rate of
[12% + `120PMT] in case of goods cleared in packaged form falling under S. No.51; and
(b) at the rate of 12%, PMT, in case of goods falling under S.No.52; shall not be taken into
account for computing the above mentioned quantity of ninety nine thousand tonnes.
(iii) The exemption under this notification shall not be applicable to,- (a) cement manufactured
from such clinker which is not manufactured within the same factory; and
(b) cement bearing a brand name or trade name (whether registered or not) of another
person.

Explanation.-For the purposes of condition (iii), \brand name. or \trade name. means
a brand name or trade name, whether registered or not, that is to say, a name or a mark,
such as a symbol, monogram, signature, or invented words or any writing which is used in
relation to a product for the purpose of indicating, or so as to indicate, a connection in the
course of trade between the product and some person using such name or mark with or
without any indication of the identity of that person.
2. Where such use is elsewhere than in the factory of production, the exemption shall be
allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed.
3. The exemption shall be allowed if it has been proved to the satisfaction of an officer not
below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner
of Central Excise, as the case may be, having jurisdiction that such goods are cleared for
the intended use specified in column (3) of the Table.
4. The Commissioner of Central Excise, having jurisdiction over the refinery, permits the
kerosene to be cleared to the said warehouse for the purpose of this exemption on such
conditions as he deems fit for the proper accountal for kerosene cleared from the refinery
and the payment of duty thereon.
5 If the manufacturer of the food preparations produces a certificate from an officer not
below the rank of the Deputy Secretary to the Government of India or not below the rank
of the Deputy Secretary to the State Government concerned to the effect that such food
preparations have been distributed free to the economically weaker sections of the society
under a programme duly approved by the Central Government or the State Government
concerned, within five months from the date of clearance of such goods or within such
further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner
of Central Excise, as the case may be, having jurisdiction may allow in this regard.
6 The exemption contained herein shall be available subject to the following condition, namely
-
(i) the unit availing the concessional rate shall not engage in the production, manufacture or
trading of any other pan masala (with or without tobacco) in the same premises;
(ii) the goods do not bear a brand name which is used for any other goods falling under
tariff item 210690 20 or 2403 9990; and
(iii) the contents of the product, particularly, the percentage of betel nut be declared on the
packing.
7 The exemption contained in this notification shall apply subject to the condition that the
manufacturers of biris, files a declaration in the format given below before the 30th day of
April in each financial year with the Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction.
Format
Declaration to be filed by a manufacturer of biris availing benefit of exemption from
excise duty under Sl. No. 46 of the notification No. 12/2012-Central Excise dated the

17th of March, 2012
1. Name and address of the manufacturer.
2. PAN
3. Details of manufacturing process undertaken by the manufacturer along with the
address of premises where such activities are carried out.
_________________________________________________________
Address of the premisesProcesses being undertaken
_________________________________________________________
_________________________________________________________
4. (a) Whether any process of manufacture of biris is undertaken by job- worker (such as
rolling of biris) Y/N
(b) If yes, the name and address of job-worker, processes undertaken by them and the
quantity of biris in relation to which such processes have been carried out in the previous
financial year.
_________________________________________________________
Name and address of the Nature of processes Quantity
job-worker under taken of biris
_________________________________________________________
_________________________________________________________
5. Total quantity of biris manufactured and cleared in the previous financial year by the
manufacturer.
I hereby declare that the information given in above is true, correct and complete in every
respect.
(Signature and name of the assessee or authorized signatory)
Place :
Date:
8. If produced or processed by the Heavy Water Plant, Manuguru (Andhra Pradesh), Indira
Gandhi Centre for Atomic Research, Kalpakkam, Heavy Water Plant, Talcher (Orissa),
Bhabha Atomic Research Centre (BARC), Mumbai and Bhartiya Nabhikiya Vidyut Nigam
Limited, a Public Sector Enterprise under the administrative control of Department of Atomic
Energy (DAE) for the 500 MWe Prototype Fast Breeder Reactor (PFBR) at Kalpakkam,
Tamil Nadu.
9. If supplied by the Heavy Water Board (HWB), a constituent unit of Department of Atomic
Energy (DAE) to Bhartiya Nabhikiya Vidyut Nigam Limited (BHAVINI), a Public Sector
Enterprise under the administrative control of DAE for the 500MWe Prototype Fast Breeder
Reactor (PFBR), at Kalpakkam, Tamil Nadu.

10. If before the clearance of the goods, the manufacturer produces to the Deputy Commissioner
of Central Excise or the Assistant Commissioner of Central Excise, as the case may be,
having jurisdiction over his factory, a certificate from the licensing authority to the effect
that specified quantity of such drugs or materials are required for being used in a clinical
trial for which permission has been granted by the licensing authority under the provisions
of the Drugs and Cosmetics Rules, 1945.
11. If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, having jurisdiction that the
parts are intended to be used as original equipment parts in the manufacture of main battle
tanks falling under tariff item 8710 00 00 of the First Schedule.
12. (1) The exemption shall not be applicable if the factory in which the said goods are
manufactured has a plant attached thereto for making bamboo or wood pulp.
(2) The exemption shall not be applicable to a manufacturer of the said goods who avails of
the exemption under the notification of the Government of India in the erstwhile Ministry of
Finance and Company Affairs (Department of Revenue) No. 8/2003-Central Excise, dated
the 1st March, 2003.
13. The exemption shall be applicable to units manufacturing cartons, boxes or cases, as the
case may be, starting from the stage of kraft paper, corrugated paper, corrugated sheet,
corrugated board or any one or more of these stages and not having the facility to manufacture
kraft paper in the same factory.
14. If manufactured out of footwear-

(i) bearing a brand name or trade name of any person;
(ii) in respect of which the retail sale price has been declared; and
(iii) in which the appropriate duty of excise under the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986) or as the case may be, the additional customs duty under the
Customs Tariff Act, 1975 (51 of 1975) has already been paid.
15. This exemption shall apply only to such footwear on which the retail sale price is indelibly
marked or embossed on the footwear itself.
16. If the said excisable goods are manufactured from inputs or capital goods on which
appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or
additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has
been paid and no credit of such excise duty or additional duty of customs on inputs or
capital goods has been taken by the manufacturer of such goods (and not the buyer of such
goods) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.
Explanation.- For the purposes of this condition, appropriate duty or appropriate additional
duty includes nil duty or concessional duty, whether or not read with any relevant exemp-
tion notification for the time being in force.
17. If such goods are not produced or manufactured by a manufacturer who produces or
manufactures steel from iron ore or concentrate.
18. If, -

(a) the castings and forgings produced in a factory are used in that factory for the production
of sewing machines or chaff cutters; or
(b) the castings or forgings are supplied directly from the factory of manufacture, to the
factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner
having jurisdiction is satisfied that the castings or forgings are intended for use in the
manufacture of sewing machines or chaff cutters.
manufactures copper from copper ore or copper concentrate.
20. If,-
(a) the said excisable goods are manufactured from inputs on which appropriate duty of
excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs
under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of
such excise duty or additional duty of customs on inputs has been taken by the manufacturer
of such goods (and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT
Credit Rules, 2004;
(b) the entire amount of duty is paid in cash or through account current:
Provided that the duty shall not be payable by a manufacturer who produces or manufactures
trimmed sheets or circles from duty paid untrimmed sheets or circles.
duty includes nil duty or concessional duty, whether or not read with any relevant exemption
manufactures aluminium from aluminium ore or aluminium concentrate.
22. If manufactured from goods falling within heading 8202 to 8205 of the First Schedule to the
Central Excise Tariff Act, 1985,[5 of 1986] on which duty of excise specified in the First
Schedule or the additional duty leviable under the Customs Tariff Act, 1975[51 of 1975], as
the case may be, has already been paid.
23. If, a certificate issued by the Collector or District Magistrate or Deputy Commissioner of
the District in which the plant is located, is produced to the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, having
jurisdiction, to the effect that such goods are cleared for the intended use specified in
column (3) of the Table.
24 If supplied to the electric vehicle manufacturers who are registered with IREDA or any
state nodal agency notified for the purpose by the Ministry of New and Renewable Energy
for Central Financial Assisitance (CFA)
25 If the said excisable goods are manufactured from inputs or by utilising input services on
which appropriate duty of excise leviable under the First Schedule to the Excise Tariff
Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of

1975) or service tax under section 66 B of the Finance Act, 1994 (32 of 1994) has been
paid and no credit of such excise duty or additional duty of customs on inputs or service
tax on input services has been taken by the manufacturer of such goods (and not the
buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.
duty or appropriate service tax includes nil duty or nil service tax or concessional duty or
concessional service tax, whether or not read with any relevant exemption
26 (a) The manufacturer pays duties of excise at the rate specified under the First Schedule
and the Second Schedule read with exemption contained in any notification of the Government
of India in the Ministry of Finance (Department of Revenue), at the time of clearance of
the vehicle;
(b) the manufacturer takes credit of the amount equal to the amount of duty paid in excess
of that specified under this exemption, in the Account Current, maintained in terms of Part
V of the Excise Manual of Supplementary Instructions issued by the Central Board of
Excise and Customs and thereafter files a claim for refund of the said amount of duty
before the expiry of six months from the date of payment of duty on the said motor vehicle,
with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, having jurisdiction, along with the following documents, namely:-
(1) an intimation that the amount of refund of duty claimed has been credited by the
manufacturer in his Account Current, also stating the amount of credit so taken;
(2) a certificate from an officer authorised by the concerned State Transport Authority, to
the effect that the said motor vehicle has been registered for sole use as ambulance or taxi,
as the case may be, within three months, or
such extended period not exceeding a further period of three months as the said Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, may allow, from the date of clearance of the said motor vehicle from the
factory of the manufacturer;
(3) a copy of the document evidencing the payment of excise duty, as mentioned in paragraph
(a);
(4)where the manufacturer has collected an amount, as representing the duties of excise, in
excess of the duties payable under this exemption from the buyer, an evidence to the effect
that the said amount has been duly returned to the buyer; and
(5)where the manufacturer has not collected an amount, as representing the duties of
excise, in excess of the duties payable under this exemption from the buyer, a declaration
by the manufacturer to that effect;
(c) the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, within seven days of the receipt of the said claim for refund,
after such verification as may be necessary, shall determine the amount refundable to the
manufacturer and shall intimate the same to the manufacturer. In case the credit taken by
the manufacturer is in excess of the amount so determined, the manufacturer shall, within
five days from the receipt of the said intimation, reverse the said excess credit from the
said Account Current maintained by him. In case the credit availed is lesser than the amount
of refund determined, the manufacturer shall be eligible to take credit of the balance amount;
and
(d) The recovery of the credit availed irregularly or availed in excess of the amount of
credit so determined, and not reversed by the manufacturer within the period specified
under paragraph (c), shall be recovered as if it is a recovery of duty of excise erroneously
refunded. In case, such irregular or excess credit is utilised for payment of duty of excise
on clearance of excisable goods, the said goods shall be considered to have been cleared
without payment of duty to the extent of utilisation of such irregular or excess credit.
27. If manufactured out of chassis falling under heading 8706 on which duty of excise has been
paid and no credit of duty paid on such chassis and other inputs used in the manufacture of
such vehicle has been taken under rule 3 or rule 13 of the CENVAT Credit Rules, 2004:
Provided that this exemption is not applicable to a manufacturer of said vehicles-
(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the
ownership of which remains vested in the chassis manufacturer or the sale of the vehicle
so manufactured is made by such chassis manufacturer on his account; and
(b) who is manufacturing chassis and using such chassis for further manufacture of such
vehicle.
28. If,-
(i) an officer not below the rank of the Deputy Secretary to the Government of India in the
Department of Heavy Industries certifies that the said goods are capable of being used by
the physically handicapped persons; and
(ii) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of
five years after its purchase.
29. If manufactured out of chassis and equipment, on which the duty of excise leviable under
the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act,
1975 (51 of 1975), as the case may be, has already been paid.
30. If no credit of duty paid on the chassis falling under heading 8706 has been taken under rule
3 or rule 13 of the CENVAT Credit Rules, 2004
31. If the aircraft is procured by-
(a) Government of India, State Governments, Public Sector Undertakings of the Central
Government or the State Governments; or
(b) an operator or on his behalf for the purpose of operating scheduled air transport service
or scheduled air cargo service; Explanation.- for the purposes of this entry,-
(a) "operator" means a person, organisation or enterprise engaged in or offering to engage
in aircraft operation;
(b) "scheduled air transport service" means an air transport service undertaken between
the same two or more places and operated according to a published time table or with
flights so regular or frequent that they constitute a recognisably systematic series, each
flight being open to use by members of the public; and
(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled
basis according to a published time table or with flights so regular or frequent that they
constitute a recognisably systematic series, not open to use by passengers.
32 If,-
(a) the aircraft is procured by:-
(i) the Aero Club of India, New Delhi, recognised as a National Sports Federation by
Ministry of Youth Affairs and Sports, Government of India; or

(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil
Aviation ; and
(b) such club or training institute has been granted approval by the competent authority in
the Ministry of Civil Aviation to procure aircraft for use in imparting training; and
(c) such aircraft is used only for imparting training.
33 If, -
(i) the aircraft is procured by an operator who has been granted approval by the competent
authority in the Ministry of Civil Aviation to procure aircraft for providing non-scheduled
(passenger) services or non-scheduled (charter) services; and
(ii) such aircraft is used only for providing non-scheduled (passenger) services or non-
scheduled (charter) services.
Explanation.-for the purposes of this entry,-
(a) 'operator' means a person, organisation, or enterprise engaged in or offering to engage
in aircraft operation;
(b) 'non-scheduled (passenger) services' means air transport services other than scheduled
(passenger) air transport services as defined in rule 3 of the Aircraft Rules, 1937;
(c) 'non-scheduled (charter) services' mean services provided by a .non-scheduled (charter)
air transport operatore for charter or hire of an aircraft, to any person with published
tariff, and who is registered with and approved by Directorate General of Civil Aviation for
such purposes, and who conforms to the civil aviation requirement under the provision of
rule 133A of the Aircraft Rules, 1937:
Provided that such Air charter operator is a dedicated company or partnership firm for the
above purposes.
34. If-
(i) intended for servicing, repair or maintenance of aircraft owned by Government of India,
State Governments, Public Sector Undertakings of the Central Government or the State
Governments; or
(ii) intended for servicing, repair or maintenance of aircraft, which is used for operating
scheduled air transport service or scheduled air cargo service, as the case may be.
Explanation.- The expressions "operator", "scheduled air transport service" and "scheduled
air cargo service" shall have the meanings respectively assigned to them in condition 31.
35 If, -
(i) procured for servicing, repair or maintenance of aircraft procured by Aero Club of India;
or
(ii) procured for servicing, repair or maintenance of aircraft, which are used for imparting
flying training in a Flying Training Institute approved by the competent authority in the
Ministry of Civil Aviation or for operating non-scheduled (passenger) services or non-
scheduled (charter) services.
Explanation.- The expressions, "Aero Club of India", "operator", "non-scheduled (passenger)
services" and "non-scheduled (charter) services" shall be understood as in Condition No.
32 or 33.
36. If , before clearance of the goods, the manufacturer produces to the Deputy Commissioner
of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a
certificate from an officer not below the rank of a Deputy Secretary to the Government of
India in the Ministry of Non-Conventional Energy Sources recommending the grant of this
exemption and the said officer certifies that the goods are required for the manufacture of
rotor blades and intermediates, parts and sub-parts of rotor blades, for wind operated
electricity generators.
37 If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner
having jurisdiction over his factory-
(a) a certificate from the Protocol Division of the Ministry of External Affairs that the
concerned foreign diplomatic or consular mission is entitled to exemption from excise duty
based on the principle of reciprocity; and
(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an
officer duly authorised by him, that.
(i) he will produce a certificate, within three months from the date of clearance of the
goods or such extended period as may be permitted by the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods
have been put to use, or are in the use, as the case may be, of the mission or consulate;
(ii) the goods will not be sold or otherwise disposed of before the expiry of three years from
the date of clearance of the goods, and (iii) in the event of non-compliance of sub-clause (i),
the diplomatic or consular mission will pay the duty which would have been leviable at the
time of clearance of goods, but for this exemption.
38 If,-
(a) the goods are purchased by diplomatic agents or career consular officers directly from
the manufacturer;
(b) before the goods are cleared from the factory, the manufacturer produces to the Deputy
Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the
case may be, having jurisdiction over his factory, a certificate from the Protocol Division of
the Ministry of External Affairs that the concerned diplomatic agent or career consular
officer is entitled to exemption from excise duty on the principle of reciprocity; and
(c) the concerned diplomatic agent or career consular officer availing of exemption gives
an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner
of Central Excise, as the case may be, having jurisdiction over his factory that the goods
shall be put to his personal use.
39 If,-
(i) the project for the purpose of substitution of ozone depleting substances or for setting up
of new projects with non-ozone depleting substances (non-ODS) technologies has been
approved by the steering committee set up in the Ministry of Environment and Forests of
the Government of India for the clearance of such projects;
(ii) the manufacturer furnishes, in each case, a certificate duly signed by an officer not
below the rank of the Deputy Secretary to the Government of India in the Ministry of
Environment and Forests to the effect that the said goods are required for the said purpose.
40. If, duty of excise on the chassis leviable under the First Schedule or special duty of excise
leviable under the Second Schedule or the additional duty leviable under section 3 of the
Customs Tariff Act, 1975(51 of 1975), as the case may be, has been paid.
41. If the goods are exempted from the duties of customs leviable under the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable
under section 3 of the said Customs Tariff Act when imported into India.
Provided that if the goods when imported into India are so exempt from the said duties
of customs subject to certain conditions prescribed under a notification issued under the
Customs Act, 1962, then such conditions shall, mutatis mutandis, apply for the purposes of
this exemption.
42 lf,-
(a) an officer not below the rank of Joint Secretary to the Government of India in the
Ministry of Power certifies the project as ultra mega power projectbefore the 19th day of
July 2012;
(b) in case the certificate regarding ultra mega power project status issued as above is
provisional, the Chief Executive Officer of the project furnishes a security in the form of a
Fixed Deposit Receipt or Bank Guarantee from any scheduled bank for a term of forty two
months, in the name of the President of India for an amount equal to the duty of excise
payable but for this exemption, to the Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction and if the Chief
Executive Officer of the project fails to furnish the final ultra mega power status certificate
within a period of thirty six months from the date of clearance of excisable goods, the said
security shall be appropriated towards Central Excise Duty payable on such clearances but
for this exemption;
(c)an officer not below the rank of Chief Engineer in the Central Electricity Authority
certifies that the said goods are required for the setting up of the said ultra mega power
project before the under the Government of India initiative, indicating the quantity, description
and specification thereof; (d)the Chief Executive Officer of the project furnishes an
undertaking to the Deputy Commissioner of Central Excise or Assistant Commissioner of
Central Excise, as the case may be, having jurisdiction, to the effect that-
(i) the said goods will be used only in the said project and not for any other use; and
(ii)in the event of non- compliance of sub-clause (i), the project developer will pay the duty
which would have been leviable at the time of clearance of goods, but for this exemption.
43. If,-
(a)an officer not below the rank of Joint Secretary to the Government of India in the
Ministry of Power certifies the project as Mega Power Projectbefore the 19th day of July
2012;
(b)in case the certificate regarding mega power project status issued as above is provisional,
the chief executive officer of the project furnishes a security in the form of a fixed Deposit
Receipt or Bank Guarantee from any scheduled bank for a term of sixty six months, in the
name of the President of India for an amount equal to the duty of excise payable but for this
exemption, to the Deputy Commissioner of Central Excise or Assistant Commissioner of
Central Excise, as the case may be, having jurisdiction and if the project developer fails to
furnish the final mega power status certificate within a period of thirty six months from the
date of clearance of excisable goods, the said security shall be appropriated towards duty
of excise payable on such clearances but for this exemption;
(c)an officer not below the rank of Chief Engineer in the Central Electricity Authority
certifies that the said goods are required for the setting up of the said mega power project
under the Government of India initiative, indicating the quantity, description and specification
thereof;
(d)the Chief Executive Officer of the project furnishes an undertaking to the Deputy
Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case

may be, having jurisdiction, to the effect that-
(ii) in the event of non- compliance of sub-clause (i), the project developer will pay the duty
44. If-
(a) an officer not below the rank of a Joint Secretary to the Government of India in the
Ministry of Power certifies that -
(i) the power purchasing state has constituted the Regulatory Commission with full powers
to fix the tariffs;
(ii) the power purchasing States shall undertake to carry out distribution reforms as laid
down by the Ministry of Power;
(b) in the case of procurement by a Central Public Sector Undertaking, the quantity, total
value, description and specifications of the domestically procured goods are certified by the
Chairman and Managing Director of the said Central Public Sector Undertaking; and
(c) in the case of procurement by a private sector project, the quantity, total value, description
and specifications of the domestically procured goods are certified by the Chief Executive
Officer of such project; and
(d) the Chairman and Managing Director of the said Central Public Sector Undertaking or
the Chief Executive Officer of such project, as the case may be, furnishes an undertaking
to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, having jurisdiction, to the effect that -
(ii) in the event of non compliance of sub-clause (i), the project developer will pay the duly
45. If, before clearance of goods, the manufacturer produces a certificate from an officer, not
below the rank of Director in the Marine Products Export Development Authority, in the
Ministry of Commerce and Industry, Government of India, to the effect that the goods
procured constitute monofilament long line system for tuna fishing and are intended to be
used for tuna fishing.
46 If no credit of duty paid on the chassis and compressor has been taken under rule 3 or rule
13 of the CENVAT credit rules, 2004.
47 Omitted
48. If, before the clearance of the goods, the manufacturer produces to the Deputy Commis-
sioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may
be, a certificate from the Chairman or the Managing Director or the Director (Electrical) or
the Director (Finance) of the Delhi Metro Rail Corporation Ltd. to the effect that-
(i) the goods are produced by or on behalf of the Delhi Metro Rail Corporation Ltd. for use
in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-
II; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd.
and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
be, a certificate from an officer not below the rank of a Deputy Secretary to the Govern-
ment of India in the Ministry of New and Renewable Energy recommending the grant of
this exemption and the said officer certifies that the goods are required for the manufacture
of special bearings for use in wind operated electricity generators.
51. If, before clearance of the goods, the manufacturer produces to the Deputy Commissioner
of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a
certificate from an officer not below the rank of a Deputy Secretary to the Government of
India in the Department of Electronics and Information Technology (DeitY) recommend-
ing the grant of this exemption and the said officer certifies that the goods are required for
the specified purpose.
52 If,-
(i) the bunker fuels are procured for use in ships or vessels which are registered under
the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only;
(ii) such ships or vessels carry cargo between two or more Indian ports (including an
intermediate foreign port);
(iii) such ships or vessels carry containerised cargo namely, export-import cargo or empty
containers or domestic cargo, between such ports;
(iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as
the case may be, in each leg of the voyage;
(v) the Master of the vessel or his authorised agent and the manufacturer or the ware
house keeper, as the case may be, submit a declaration-cum-undertaking stating the quantity
of bunker fuels required under this notification to the Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise, as the case may be, based on a
document certifying the consumption rate of fuel issued by any classification society which
is a member of International Association of Classification Societies (IACS) and the distance
proposed to be covered by the vessel during its voyage;
(vi) the Master of the vessel or his authorised agent and the manufacturer or the ware
house keeper, as the case maybe, submit an undertaking to the Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise, as the case may be, to pay, in
the event of his failure to comply with any of the aforesaid conditions, an amount equal to
the dutyleviable on such goods but for the exemption contained therein, along with the appli
cable interest thereon.
52A. If the said excisable goods are manufactured from inputs or capital goods or by utilising
input services on which appropriate duty of excise leviable under the First Schedule to the
Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act,
1975 (51 of 1975) or service tax under section 66 B of the Finance Act, 1994 (32 of 1994)
has been paid and no credit of such excise duty or additional duty of customs on inputs or
capital goods or service tax on input services has been taken by the manufacturer of such
goods (and not the buyer of such goods), under rule 3 or rule 13 of the CENVAT Credit
Rules, 2004.
Explanation.- For the purposes of this condition appropriate duty or appropriate additional
duty or appropriate service tax includes nil duty or nil service tax or concessional duty or
concessional service tax, whether or not read with any relevant exemption notification for
the time being in force.
be, a certificate from an officer not below the rank of a Deputy Secretary to the Govern-
ment of India in the Ministry of New and Renewable Energy recommending the grant of
this exemption and the said officer certifies that the goods are required for the specified
purpose.
________________________________________________________________________________________________
LIST 1
(See S. Nos. 105, 106 and 120)
(1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone
(8) Clofazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11)Hydrocortisone (12)Idoxuridine
(13)Acetazolamide (14)Atropine (15)Homatroprn (16)Chloroquine (17) Amodiaquine (18) Quinine (19)
Pyrimethamine (20) Sulfamethopyrezine (21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin.
LIST 2
(See S.No.106)
(1) Meta Aminophenol (2) Para Nitrochlorobenzene (PNCB) (3) Picolines (4) Novaldiamine (5)Ethoxy
methylene diethyl-malonate (6) Hydrazine Hydrate (7) DL-2 Amino-1 butanol (8) Guanidine Nitrate (9)
Citric Acid (10) 4,7-DCQ (Dichloroquinoline) (11) N-methyl Piperazine (12) D-2-Aminobutanol (O-
Aminobutanol) (13) Diethyl Carbamyl Chloride (14) 4-Cyanopyridine (15) Isonico-tinic acid (16)
Thiosemicarbazide (17) 1-Nitropropane (18) 4-Amino-4 Nitrodiphenyl sulphide (19) N-(4-Chlorophenyl)-O-
Phenylene diamine (20) 5-Iodouracil (21) l-Acetyl-5-Iodouracil (22) 2-Amino-5-Mercapto-1,2,4-Thiadiazole
(23) 2-Amino-5-Amino-Sulfomyl-l,3,4-Thiadiazole (24) 2-Acetylamino-5-Mercapto-l,3,4 Thiadiazole (25) Tetra
Urea Complex.
LIST 3
(See S.No.114)
(1) Insulin (2) Lamivudine (3) Ritonavir (4) Saquinavir (5) Zidovudine. (6) Atazanavir
LIST 4
(See S.No. 228)
(1) Coconut husk crusher (2) Coconut husk defibering mill (3) Sifter or siever (for separating coir fibre from
pith) (4) Turbo cleaner (for cleaning the fibre) (5) Bailing press (6) Willowing machine (for cleaning and
preparing fibre for spinning) (7) Motorised spinning ratts.
LIST 5
(See S.No.230)
(1) Yarn / Fabric mercerising; machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete
with dye kitchen & accessories (4) Wet fabric spreading and squeezing machine (5) Relax drum/ conveyer
drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer
(6) Compacting Machine (7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and accessories
(8) Soft package winders (dye package winders) (9) Automatic dye weighing and dispensing machine (10)
Open width Tubular inspection machine (11) Fastness testing equipment (12) Shrinkage testing equipment
(13) Indigo dyeing range with/ without sizing plant (14) Computer colour matching equipment (15) High
speed computer control padding mangle (16) Powder dot coating machine (17) Laser engraver (18) Pre-
shrinking range for flat and knitted goods (19) Knit-tubular mercerising or bleaching-cum-mercerising machine
(20) Auto flame controlled, width controlled singeing machine for flat and knitted fabrics (21) Milling and
scouring machine (22) Shearing and Polishing machine (23) Kier Decatising/ Decatising machine (24) Combined
Contripress/ Decatising machine (25) Auto fabric detwister (26) Rotary/ Flat bed screen printing machine
(27) Curing/ Polymerising machine (28) Continuous rope/ open width washing machine. (29) Computerised
embroidery pattern-making machine with plotter (30) Combined contipress/ decatising machine (31) Auto
control type humidification plant (32) Beam knotting machine (33) High Speed Warping machine with yarn
tensioning, pneumatic suction devices and accessories (34) Computerised Pattern maker/ Pattern grading/
marker (35) Carding Sets, for use in woollen textile industry (36) Effluent treatment unit with biopaq reactor,
activate sludge process, activated carbon, ultrafiltration ozonisation facilities (37) Shuttleless loom (air jet,
water jet, rapier and projectile and narrow width high speed needle) (38) Fully fashioned high speed knitting
machine (39) Hydraulic Flat Paper Press/ continuous Hydraulic Flat paper Press/ Rotary Press (40) Effluent
treatment unit with automatic sensing devices, automatic controlled chemical dosing, dissolved air floatation
(DAF), reverse osmosis, sludge dewatering, decanters, ultrafilters, vacuum filters to deliver water for reuse.(41)
Parts or components of the machinery specified at item numbers (1) to (40) above.
LIST 6
(See S.No. 231)
(1) Automatic reeling machinery for reeling of silk consisting of continuous hot air drier (conveyor type),
continuous cocoon boiling machine (conveyor type) and automatic reeling machine with rereeling (2) Silk
weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling machine, two-for-
one/ three-for-one twisters, vacuum autoclave and rewinding machine for bobbin to hank and Electronic
jacquard weft knitting machine(3) Arm dyeing machine for hank degumming dyeing (4) Hank dryers (continuous
type) (5) Silk felt calendar (6) Clip stenter (7) Silk calendar (8) Silk decasting machine(9) Overflow machine
for silk fabric dyeing(10) Cone-chees degumming and dyeing machine(11) Beam dyeing machine for silk
fabric (12) Semi-automatic screen-printing machine(13) Loop agers(14) Design studio equipment (15) Colour
kitchen equipment (16) Colour matching computer.
LIST 7
(See S. No.232)
(1) Gas compressor, all types (2) Flywheel and pulley (3) Truck refrigeration unit (4) Walk-in-coolers/walk-
in-freezer (5) Condensing unit (6) Evaporator (7) Oil separator (8) Receiver (9) Purger (10) Air cooling unit/
air handling unit, all types (11) Evaporator coil, all types(12) Plate freezer(13) Blast freezer(14) IQF freezer(15)
Cooling tower(16) Condenser-atmospheric/shell and tube/ evaporative(17) Valves and fittings (18) Mobile
pre-cooling equipment(19) Stationary pre-cooling equipment (20) Control equipment for control atmosphere/
modified atmosphere cold storage (21) Refrigeration equipment(including compressor, condensing units and
evaporator) having capacity of 2 Tonne Refrigeration and power rating 5 KW and above(22) air conditioning
equipment and panels having capacity of 3 Tonne air-conditioning and above.
LIST 8
(See S.No. 332 and 332A)
(1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in
coil) and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Omitted (6) Solar
air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump
based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar
photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and
system(13)Wind operated electricity generator, its components and parts thereof including rotor and wind
turbine controller (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant
and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion
device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern or Solar lamp
(19) Ocean thermal energy conversion system (20) Solar photovoltaic cell. (21) * * * * (22)
Improvedcookstoves (including smokeless chulhas) for burning wood, agro-waste, cow dung, briquettes
and coal";
LIST 9
(See S.No. 327 )
(1) Injection resin, falling under tariff item 39073090 (2) Hardener resin injection, falling under tariff item
39073090 (3) Hand lay up resin, falling under tariff item 39073090 (4) Infusion resin, falling under tariff item
39073090 (5) Omited (6) Adhesive resin, falling under tariff item 39079990 and Poly (lactic acid) falling under
tariff item 39077000 (7) Omitted (8) Omitted (9) Omitted (10) Foam kit, falling under tariff item 39219099
(11) PVC foam sheet and PS foam, falling under tariff item 39219099 (12) Balsa kit, falling under tariff item
44219090 (13) Glass fibre and articles thereof, falling under heading 7019 (14) PU painting system, falling
under tariff item 32082090 (15) Gel coat, falling under tariff item 32082090. (16) Resin binders, falling under
heading 382490 (17) Omitted (18) Gel coat and hardener (both falling under tariff item 3208 10 90) used
with such polyester based resins specified against item no.17.
LIST-9A
(See S.No. 327A)
(1) Epoxy resin, falling under tariff item 39073010.

(2) Vinyl ester adhesives, falling under tariff item 39059990.
(3) Hardener for adhesive resin, falling under tariff item 38249090.
(4) Hardeners, falling under tariff item 38249090.
(5) Polyester based infusion resin and hand layup resin (both falling under tariff item 39079190.
(6) Carbon pultrusion, falling under tariff item 68151090.
LIST 10
(See S.No. 337 of the Table)
1 Krishnapatnam UMPP, Andhra Pradesh- 6x660= 3960 MW (Coastal Andhra Power Ltd.)
2 Mundra UMPP, Gujarat- 5x800= 4000 MW (Coastal Gujarat Power Ltd.)
3 Sasan, Madhya Pradesh- 6x660= 3960 MW (Sasan Power Ltd.)
4 Tilaiya UMPP, Jharkhand- 5x800= 4000 MW (Jharkhand Integrated Power Ltd.)
5 Orissa UMPP, Orissa- 5x800= 4000 MW
6 Chhattisgarh UMPP, Chhattisgarh- 5x800= 4000 MW
7 Cheyyur UMPP,- 5x800= 4000MW
LIST 11
(See S.No. 338 of the Table)
1 Parbati-II, Himachal Pradesh - 4x200=800 MW (NHPC)
2 Teesta- V, Sikkim - 3x170=510 MW (NHPC)
3 Sipat-II, Chhattisgarh - 2x500=1000 MW (NTPC)
4 Vindhyachal-III, Madhya Pradesh - 2x500=1000 MW (NTPC)
5 Talcher-II, Orissa - 4x500=2000 MW (NTPC)
6 Rihand-II, Uttar Pradesh - 2x500=1000 MW (NTPC)
7 Sipat-I, Chhattisgarh - 3x660=1980 MW (NTPC)
8 Kahalgaon-II Phase-I & II Bihar - 3x500=1500 MW (NTPC)
9 Barh, Bihar - 3x660=1980 MW (NTPC)

10 Koldam, Himachal Pradesh - 4x200=800 MW (NTPC)
11 Tuticorin, Tamil Nadu- 2x500=1000 MW (NLC)
12 Parbati-III, Himachal Pradesh - 4x130=520 MW (NHPC)
13 Jhanor Gandhar CCPP-II, Gujarat - 2x650=1300 MW (NTPC)
14 Kawas CCPP-II, Gujarat - 2x650=1300 MW (NTPC)
15 RGPPL, Maharashtra - 2150 MW (JV of NTPC/ GAIL/ Govt. of Maharashtra)
16 Tapovan Vishnugad HEP, Himachal Pradesh - 4x130=520 MW (NTPC)
17 Simhadri-II, Andhra Pradesh - 2x500=1000 MW (NTPC)
18 Indira Gandhi STPP-JV project, Haryana - 3x500=1500 MW (NTPC)
19 Bongaigaon, Assam - 3x250=750 MW (NTPC)
20 Barh-II, Bihar - 1320 MW (NTPC)
21 Koderma TPS St-I, Jharkhand 1000 MW (DVC)
22 Durgapur Steel TPS, West Bengal - 2x500=1000 MW (DVC)
23 Tehri Pump Storage Project 4x250=1000 MW (THDC)
24 Mauda, Maharashtra 2x500=1000 MW (NTPC)
25 Rihand- III, Uttar Pradesh - 2 x 500=1000 MW (NTPC)
26 Nabinagar- JV with Railways, Bihar - 4 x 250=1000 MW (NTPC)
27 Vallur Stage- I Phase I & II, Tamil Nadu - 3 x 500=1500 MW (NTPC-Tamil Nadu Energy Co. Ltd.)
28 Raghunathpur TPS Phase 1, West Bengal - 2 x 600=1200 MW (DVC)
29 Tanda- II, Uttar Pradesh-2 x 660=1320 MW (NTPC)
30 Meja, Uttar Pradesh - 2 x 660=1320 MW (NTPC)
31 Vindhyachal-IV, Madhya Pradesh - 2 x 500=1000 MW (NTPC)
32 Solapur STPP, Maharashtra - 2x660=1320 MW (NTPC)
33 Nabinagar STPP, JV with Bihar, Bihar-3x660=1980 MW (NTPC)
34 Mouda STPP-II, Maharashtra- 2x660= 1320 MW (NTPC)
35 Raghunathpur TPS (Ph-II), West Bengal- 2x660=1320 MW (DVC)
36 North Karanpura STPP, Jharkhand- 3x660=1980 MW (NTPC)
37 Kudgi STPP stage-I, Karnataka- 3x800=2400 MW (NTPC)
38 Darlipalli STPP, Stage-I, Orissa- 2x800=1600 MW (NTPC)
39 Barethi STPP, Madhya Pradesh- 6x660=3960 MW (NTPC)
40 Lara STPP, Chhattisgarh -2x800=1600 MW (NTPC)
41 Gajmara STPP Stage-I - 2x800= 1600MW (NTPC)
42 Rajiv Gandhi CCPP Stage- II Phase-I, Kerala- 3x350 =1050 MW (NTPC)
43 Gidderbha STPP, Punjab - 4x660= 2640 MW (NTPC)
44 Khargone Super TPP, M.P. - 2x660= 1320 MW (NTPC)
45 Gadarwara Super TPP, M.P. - 2x800= 1600 MW (NTPC)
46 Katwa Super TPP, West Bengal - 2x660= 1320 MW (NTPC)
47 Bilhaur STPP, Uttar Pradesh -2x660= 1320 MW (NTPC)
48 Talcher TPP Stage-III, Orissa - 2x660=1320 MW (NTPC)
49 Khedar (Hissar), Haryana - 1000 (+200) MW (HPGCL)
50 Shree Singaji Thermal Power Project- 2X600=1200 MW
51 Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.)
52 Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh - 2x800=1600 MW (APPDCL)
53 Chandrapur Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL)
54 Koradi Expansion, Maharashtra- 3x660= 1980 MW (MSPGCL)
55 Bhusawal Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL)
56 Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2x660)= 1320 MW (RRVUNL)

57 Supercritical TPP at Chhabra, Rajasthan - 2x660= 1320 MW (RRVUNL)
58 North Chennai, Tamil Nadu-2x600=1200 MW (TNEB)
59 Purulia Pump Storage Hydel Project, West Bengal- 4x225= 900 MW (State Sector)
60 Sagardighi TPP Ext. Unit 3&4, West Bengal-2x500=1000 MW (WBPDCL)
61 Shree Singaji TPP-2x660 (MP Power Generating Company Ltd MW (MPPGCL)
62 Raigarh TPP, Chhattisgarh- 4x250= 1000 MW (M/s. Jindal Power Ltd.)
63 Akhakhol GBPP, Gujarat- 3x382.5= 1147.5 MW (M/s. Torrent Power Ltd.)
64 Udupi (Nagarjuna) Power Project, Karnataka- 2x600= 1200 MW (M/s. Udupi (Nagarjuna)
Power Corp. Ltd.)
65 IPP project Haryana- 2x660= 1320 MW (M/s. Jhajjar Power Ltd.)
66 726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at Palatana, Tripura
- (2x250)(2x113.3)= 726 MW
67 Salaya TPP, Gujarat- 2x600= 1200 MW (M/s. Essar Power Gujarat Ltd.)
68 Tiroda TPP, Maharashtra-5x660=3300 MW (M/s. Adani Power Maharashtra Ltd.)
69 Kawai TPP, Rajashtan - 2x660=1320 MW (M/s. Adani Power Rajasthan Ltd.)
70 Teesta-VI, Sikkim - 4x125= 500 MW (M/s. Lanco)
71 Teesta-III Sikkim- 6x200= 1200 MW (M/s. Teesta Urja Ltd.)
72 KSK Mahanadi Power Company Ltd.(U-3 & 4) Janjgir- Champa, Chhathisgarh-2x600=1200 MW (M/
s KSK Mahanadi Power Co Ltd.)
73 Rajpura TPP in the State of Punjab- 2x700= 1400 MW (M/s. Nabha Power Ltd.)
74 Talwandi Sabo power project at Banawala, Punjab.- 3x660=1980 MW (M/s. Talwandi Sabo Power
Ltd. (TSPL))
75 TPP at Nandgaonpeth, MIDC, Amravati Dist,. Maharashtra.- 5x270= 1350 MW (M/s. RattanIndia
Power Ltd.)
76 TPP at Karachhana, Allahabad, UP- 2x660 = 1320 MW (M/s. Sangam Power Gen Company Ltd.)
77 TPP at Bara, Allahabad, UP. - 3x660=1980 MW (M/s. Prayagraj Power Gen. Company Ltd.)
78 TPP at Surguja, Chhattisgarh- 2x660 = 1320 MW (M/s. IFFCO Chhattisgarh Power Ltd.)
79 TPP at Dhenkanal, Orissa- 3x350=1050 MW (M/s. GMR Kamalanga Energy Ltd.)
80 GMR Chhattishgarh Energy Ltd. Raipur, Chhattisgarh- 2x685 MW
81 KSK Mahanadi Power Corporation Ltd. (U-2&5) Janjgir Champa, Chhattisgarh- 2x600 MW
82 KSK Mahanadi Power Corporation Ltd. (U-1&6) Janjgir Champa, Chhattisgarh- 2x600 MW
83 Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh- 2x660 MW
84 KVK Neelanchal Power Pvt. Ltd Cuttak, Orissa- 3x350 MW
85 East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.- 2x660 MW
86 Monnet Power Corporation Ltd. Malibrahmani, Orissa- 2x525 MW
87 Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh- 2x520 MW
88 Corporate Power Ltd. Chandwa, Jharkhand- 4x270 MW
89 Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh- 2x660 MW
90 Lalitpur Power Generation Company Ltd. Lalitpur, U.P.- 3x660 MW
91 Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra- 2x660 MW
92 Lanco Babandh Power Ltd. Dhenkanal, Orissa- 2x660 MW
93 DB Power Ltd. Vadodarha TPP Janjgir -Champa Chattisgarh- 2x600 MW
94 Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh- 2x600 MW
95 Essar Power Jharkhand Ltd. Tori, Jharkhand- 2x600 MW
96 MB Power (MP) Ltd. Anuppur, Madhya Pradesh- 2x600 MW
97 RKM Powergen Pvt. Ltd. Uchpinde TPP Janjgir- Champa, Chattisgarh- 4x360 MW
98 IL & FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu- 2x600 MW
99 Meenakshi Energy Pvt. Ltd Thamminapatanam, Andhra Pradesh-Ph-1:2x 150 Ph-II 2x350 MW
100 SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raigarh, Chhattisgarh- 4x300 MW
101 Jindal India Thermal Power Ltd. Angul, Orissa- 2x600 MW
102 NCC Power Projects Nellore AP- 2x660 MW
103 Samalkot Power Ltd. Samalkot, Andhra Pradesh- 2400 MW
104 Torrent Energy Ltd. Dahej, Gujarat- 1200 MW
105 Neyveli New Thermal Power Station, Tamil Nadu- 2X500 MW= 1000MW (Neyveli Lignite Corporation)
106 Kameng Hydro Electric Power Project, Arunachal Pradesh-600 MW [North Eastern Electric Power
Corporation Ltd. (NEEPCO)]

Effective Rates of Duty on textile articles falling under chapter 50 to 63 :
[Notfn. No. 30/04-CE., dt. 9.7.2004 as amended by 10/05, 15/06, 48/06, 13/07, 12/09, 12/11,
30/11, 11/13, 34/15, 37/15, 15/16].
1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957) and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 07/2003-Central Excise dated the 1st March 2003, published
in the Gazette of India vide number G.S.R. 137 (E), dated 1st March 2003, the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the
description specified in column (3) of the Table below and falling within the Chapter, heading No. or sub-
heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to
as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, from
whole of the duty of excise leviable thereon under the said Central Excise Act:
Provided that the said excisable goods are manufactured from inputs on which appropriate duty of
excise leviable under the First Schedule to the Central Excise Tariff Act or additional duty of customs under
section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or
additional duty of customs on inputs has been taken by the manufacturer of such goods (and not the buyer of
such goods), under the provisions of the CENVAT Credit Rules, 2004.
Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty includes nil
duty or concessional duty, whether or not read with any relevant exemption notification for the time being in
force.
Table
S. Chapter or heading . Description of goods

No. No. or sub-heading No.
(1) (2) (3)
1 5004, 5007 All goods
2 5105 to 5113 All goods
4 53 (except 5301, 5303, Ramie or China All goods
grass falling under 5305 00 90, 5307,
5308 10 10 and 5308 10 90
5 5401, 5404, 5405 00 00, 5407 and All goods
5408
6 54 All filament yarns procured from outside and
subjected
to any process by a manufacturer who does not
have the facilities in his factory (including plant
and equipment) for the manufacture of filament
yarns of chapter 54.
Explanation.- For the purpose of this exemption,
manufacture of yarns means manufacture of
filaments of organic polymers produced by ,-
(a) polymerization of organic monomers, such as,
polyamides, polyesters, polyurethenes, or polyvinyl
derivatives; or
(b) chemical transformation of natural organic
polymers (cellulose, casein, proteins or algae), such
as, viscose rayon, cellulose acetate, cupro or alginates
7 5402 11 10, 5402 19, 5402 44 00, 5402 45 00, The following goods, namely,-
5402 48 00, 5402 49 00, 5402 51 00, (a) Nylon Filament yarn of 210 deniers or in the
5402 59 10, 5402 61 00. 5402 69 30 multiples thereof with tolerance of 6 per cent.;
and 5406 00 10 (b) Polypropylene multifilament yarn of 210
deniers with tolerance of 6 per cent.
8 5505 All goods, except such goods which arises during

the
course of manufacture of filament yarns,
monofilaments, filament tows or staple fibres or
manufacture of textured yarn (including draw
twisted and draw wound yarn) of heading Nos.
5402, 5403, 5406, 5501, 5502, 5503 or 5504.
Explanation,- For the purposes of this exemption,

manufacture of filament yarns, monofilaments,
filament tows or staple fibres means manufacture
of filaments or staple fibres of organic polymers
produced by processes, either:
(a) by polymerization of organic monomers, such
as polyamides, polyesters, polyurethanes, or
polyvinyl derivatives; or
(b) by chemical transformation of natural organic
polymers (for example cellulose, casein, proteins
or algae), such as viscose rayon, cellulose acetate,
cupro or alginates.
10 5506, 5507 Staple fibres procured from outside and subjected
to carding, combing or any other process required
for spinning, by a manufacturer who does not have
the facilities in his factory (including plant and

equipment) for producing goods of heading Nos.
55.01, 55.02, 55.03 and 55.04.
10A 5506 or 5507 Synthetic filament tow or artificial filament tow
procured from outside and subjected to tow-to-
top process, required for spinning by a manufac-
turer who does not have the facilities in his factory
(including plant and equipment) for producing goods
of heading Nos. 5501 and 5502.
11 56 (except 5601 10 00) All goods other than of jute or other textile bast
fibres of heading 5303.
12 57 All goods other than,-
(i) Hand-made carpets, whether or not any ma-
chines have been used to achieve better finish
during pre-weaving or post weaving operations;
(ii) Carpets and other textile floor coverings, knot-
ted, woven, tufted or flocked of coconut fibres
(coir) or jute, whether or not made up, in or in rela-
tion to the manufacture of which any process is
ordinarily carried on with the aid of machines; and
(iii) Other carpets and other textile f loor cover-
ings of coconut fibres(coir) or jute, whether or not
made up.
Explanation.- For the purpose of chapter 57 the
term machines shall not include manually oper-
ated implements, used independently by hand, such
as hooking guns, tufting guns and knitted guns.
13 58 (except 5804 30 00, 5805 and 5807) All goods
14 59 (except 5906 10 00) All goods
15 60 All goods
15A. 3006 10 All goods of knitted or crocheted fabrics
16 61,62 and 63( except 6305, 6309 00 00 and 6310) All goods other than those bearing a brand name
or sold under a brand name and having a retail
sale price (RSP) of Rs.1000 and above.
GENERAL EXEMPTION 52
Effective rate of duty on textile articles falling under Chapter 50 to 63.
[Notfn. No. 7/12-CE, dt. 17.3.2012 as amended by 8/13, 7/16].
(1 of 1944) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts the excisable goods of the description specified in column (3) of the Table below, and falling within
the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5
of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in
column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule
(hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (4) of the said Table,
Explanation - For the purposes of this notification, the rates specified in columns (4) of the said
Table are ad valorem rates, unless otherwise specified.
Table
S.No. Chapter or Description of goods Rate
heading No. or
sub-heading
No. or tariff
item
(1) (2) (3) (4)
1. 5204 to 5212 All goods of cotton, not containing any other textile material 6%
2. 56 (except 56011000) All goods of cotton, not containing any other textile material 6%
3. 57 All goods of cotton, not containing any other textile material 6%
4. 58 (except 58043000, All goods of cotton, not containing any other 6%
5805 and 5807) textile material
7. 61, 62 and 63(except
63090000 and 6310) All goods of cotton, not containing any other textile material, 6%
other than those bearing a brand name or sold under a
brand nameand having a retail sale price (RSP) of
Rs.1000 and above.
Explanation. -For the removal of doubts, it is hereby clarified

that 'goods of cotton, not containing any other textile material',
shall include goods made from fabrics of cotton, not containing
any other textile material, even if they contain sewing threads,
cords, labels, elastic tapes, zip fasteners or similar items used
for stitching, fastening, holding or adornment, of materials
other than cotton.
Omitted
Exemption and effective rate of duty on specified goods:

[Notifn. No. 20/05-CE., dt. 13.5.2005 as amended by 42/11]
Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Act) the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of
the Table below and falling within the chapter or heading or sub-heading or tariff item of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986) as specified in column (2) of the said Table, from so much
of the additional duties of excise leviable under the said Act, as is in excess of the amount calculated at the
rate specified in the corresponding entry in column (4) of the said Table.
Table
S.No. Chapter or Description of goods Rate of
heading or duty
sub-heading
or
tariff item
(1) (2) (3) (4)
1. 1701 Sugar (other than Khandsari sugar), required by Rs.21/-

the Central Government to be sold under clause per
(f) of sub-section (2) of section 3 of the Essential quintal
Commodities Act, 1955 (10 of 1955)
2. 1701 Cane jaggery Nil
3. 2401 Un-manufactured tobacco or tobacco refuse, other

than bearing a brand name Nil
4. 2403 11 10 Hookah or gudaku tobacco, other than bearing a Nil

brand name
5. 2403 11 90 or 2403 19 90 Other goods, other than bearing brand name Nil
6. 2403 99 90 All goods other than bearing a brand Nil

name (other than pan masala containing tobacco)
Explanation.- For the purposes of S.Nos.2, 3, 4 and 5 of this notification, brand name means a brand name,
whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or
invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to
indicate, a connection in the course of trade between the product and some person using such name or mark
with or without any indication of the identity of that person.
Exemption to specified goods falling under various chapters

[Notifn. No. 21/05-CE., dt. 13.5.2005 as amended by 9/08, 45/11]
of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), the Central Govern-
ment, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in
column (3) of the Table below and falling within the heading, sub-heading or tariff item of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the column (2) of the said Table, from the whole
of the National Calamity Contingent duty leviable under sub-section (1) of section 136 of the said Finance Act.
Table
S. Heading or Description of goods
No. sub-heading
or tariff item
(1) (2) (3)
1. 2403 1110 Hookah or gudaku tobacco, other than bearing a brand name
2. 2403 19 90 Other smoking tobacco, other than bearing brand name
3. 2403 91 00 Homogenised or reconstituted tobacco, other bearing a brand name
4. 2403 99 60 Tobacco extracts and essence, other bearing a brand name
5. 2403 99 90 All goods not bearing a brand name (other than pan masala containing
tobacco)
6. 8703 Three wheeled vehicles, meant for the transport of not more than seven
persons including the driver
7. 8704 (i) Motor vehicles for transport of goods other than petrol driven
(ii) Three wheeled motor vehicles
8. 8706 00 31 Chassis of three wheeled vehicles for transport of not more than 7 persons.
GENERAL EXEMPTION NO. 56, 57, 58 & 59 1311
(1) (2) (3)
9. 2106 90 20 All goods containing not more than 15% betel nut, subject to the follow-
ing conditions, namely:-
(i) the unit availing the concessional rate shall exclusively manufacture the
aforesaid goods and shall not engage in the production, manufacture or
trading of any other pan masala (with or without tobacco) in the same pre-
mises;
(ii) the goods do not bear a brand name which is used for any other goods
falling under tariff item 2106 90 20 or 2403 99 90; and
(iii) the contents of the product, particularly, the percentage of betel nut be
declared on the packing.
Explanation.- For the purposes of this notification, brand name means a brand name, whether registered or
not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any
writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection
in the course of trade between the product and some person using such name or mark with or without any
Exemption to specified goods falling under various chapters.

[Notifn. no. 3/06-CE., dt. 1.3.2006 is superceded by Notifn. No. 12/12, dt. 17.3.2012 (see GE-50)]
Exemption to specified goods falling under various Chapters.

[Notifn. no. 4/06-CE., dt. 01.3.2006 is superceded by Notifn. No. 12/12, dt. 17.3.2012 (see GE-50)]
Exemption to specified goods falling under various chapter.

[Notfn. No. 5/06-CE., dt. 1.3.2006 is superceded by Notifn. No. 12/12, dt. 17.3.2012 (see GE-50)]
Exemption to specified goods falling under various Chapters

[Notifn. No.6/2006-CE., dt. 1.3.2006 is superceded by Notifn. No. 12/12, dt. 17.3.2012 (see GE-50)]
Omitted
Omitted
GENERAL EXEMPTION NO. 61A
Exemption to goods fallin under various chapters:

[Notifn. No. 01/2010-CE., dt. 6.2.2010, 5/16 ]
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than goods specified in Annexure
appended hereto, and cleared from a unit located in the state of Jammu and Kashmir , from so much of the
duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as
is equivalent to the duty payable on value addition undertaken in the manufacture of the said goods by the said
unit.
2. The duty payable on value addition shall be equivalent to the amount calculated as a percentage of
given in the corresponding entry in column (2) of the said Table, when manufactured in a factory starting
from inputs specified in the corresponding entry in column (5) of the said Table in the same factory, at the
rates specified in the corresponding entry in column (4) of the said Table:
Table
Serial Chapter of the Description of goods Rate Description of inputs

No. First Schedule (%) for manufacture of
goods in column (3)
(1) (2) (3) (4) (5)
1. 17 or 35 Modified starch or glucose 75 Maize, maize starch
or tapioca starch

3. 25 Cement 75 Lime stone and
gypsum
4. 25 Cement clinker 75 Lime stone
6. 29 or 38 Fatty acids or glycerine 75 Crude palm kernel,
coconut, mustard
or rapeseed oil
(1) (2) (3) (4) (5)

13. 72 Ferro alloys, namely, ferro 75 Chrome ore or
chrome, ferro manganese manganese ore
or silico manganese
14. 72 or 73 All goods 39 Any goods, other

than iron ore
18. 85 Electric motors and generators, 31 Any goods
electric generating sets and
parts thereof
mentioned above in
S.Nos.1 to 18
on the said goods, other than the amount paid by utilization of CENVAT credit during the month, the duty
3. In cases where all the goods produced by a manufacturer are eligible for exemption under this
4. The exemption contained in this notification shall be given effect to in the following manner, namely:-
(a) the manufacturer shall submit a statement of the total duty paid and that paid by utilization of CENVAT
credit, on each category of goods specified in the said Table and cleared under this notification, to the
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be,
by the 7th day of the next month in which the duty has been paid;
(b) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the
case may be, after such verification as may be deemed necessary, shall refund the duty payable on value
addition, computed in the manner as specified in paragraph 2 to the manufacturer by the 15th day of the
month following the one in which the statement as at clause (a) has been submitted.
(a) the manufacturer at his own option, may take credit of the amount calculated in the manner specified
in paragraph 2 in his account current, maintained in terms of the Excise Manual of Supplementary Instruc-
tions issued by the Central Board of Excise and Customs. Such amount credited in the account current may
be utilized by the manufacturer for payment of duty, in the manner specified under rule 8 of the Central
Excise Rules, 2002, in subsequent months, and such payment shall be deemed to be payment in cash;
(b) the credit of the refund amount may be taken by the manufacturer in his account current , by the 7th
day of the month following the month under consideration;
(c) a manufacturer who intends to avail the option under clause (a) shall exercise his option in writing for
availing such option before effecting the first clearance in any financial year and such option shall be effec-
tive from the date of exercise of the option and shall not be withdrawn during the remaining part of the
financial year;
manufactured and cleared under the notification and specified in the said Table, to the Assistant Commis-
sioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 15th day of
the month in which the credit has been so taken;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the
case may be, after such verification, as may be deemed necessary, shall determine the amount correctly
month in which the statement under clause (d) has been submitted. In case the credit taken by the manufac-
turer is in excess of the amount determined, the manufacturer shall, within five days from the receipt of the
option, to take credit of the amount calculated in the manner specified in paragraph 2 in his account current
on his own, as provided for in clauses (a) to (c);
(g) the amount of the credit availed irregularly or availed of in excess of the amount determined cor-
rectly refundable under clause (e) and not reversed by the manufacturer within the period specified therein,
shall be recoverable as if it is a recovery of duty of excise erroneously refunded. In case such irregular or
excess credit is utilised for payment of excise duty on clearances of excisable goods, the said goods shall be
considered to have been cleared without payment of duty to the extent of utilisation of such irregular or
excess credit.
Credit Rules, 2004.
6. (1) Notwithstanding anything contained in paragraph 2, the manufacturer shall have the option not to
avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the Commis-
sioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of
the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods
goods:
based on the audited balance sheet of the unit for the preceding financial year.
(2) Nothing contained in sub- para (1) shall apply to a unit manufacturing goods falling under serial
numbers 1, 2, 3,4, 6, 13 or 15 of the Table.
corresponding entry in column (2) of the said Table, and on finalization of the special rate, necessary adjust-
ments be made in the subsequent refunds admissible to the manufacturer in the month following the fixation
of such special rate.

(b) direct the Commissioner of Central Excise or the Commissioner of Customs and Central
Excise, as the case may be, to withdraw the rate so fixed.
Explanation .- For the purpose of this paragraph the actual value addition in respect of said goods shall be
calculated on the basis of the financial records of the preceding financial year, taking into account the follow-
ing, namely:-
(i) sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes,
if any, paid on the goods;
(iv) Plus: Value of said goods available as inventory in the unit but not cleared, at the end of the
financial year;
(v) Less: Value of said goods available as inventory in the unit but not cleared, at the end of the
financial year preceding that under consideration.
Special rate shall be the ratio of actual value addition in the production or manufacture of the said goods to the
sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on
the goods.
the Commissioner of Central Excise or Commissioner of Central Excise and Customs, as the case may be.
(7) A manufacturer who commences commercial production on or after the 6th day of February, 2010,
shall be entitled to refund at the special rate fixed under sub-paragraph (3) against his first application in
from the date of commencement of such commercial production and the difference between the refund
payable at such special rate and the actual refund paid to him from the date of commencement of commercial
production till the date of fixation of special rate, shall be refunded to him.
(8) Where a special rate is fixed under sub-paragraph (3), the refund payable in a month shall be equiva-
lent to the amount calculated as a percentage of the total duty payable on such excisable goods, at the rate so
fixed.
CENVAT credit.
7 (1) In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared
him subject to the condition that the total refund made to him during the year, including the aforesaid differen-
tial amount, does not exceed the total duty payable on value addition whether at the rate specified in the Table
or at the special rate fixed under paragraph 6.
(2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15th day
8 The exemption contained in this notification shall apply only to the following kind of units, namely:-
(a) New Industrial units which commence commercial production on or after the 6th day of
February, 2010;
(b) Industrial units existing before the 6th day of February, 2010; but which have,-
(i) undertaken substantial expansion by way of increase by not less than 25% in the value of fixed
capital investment in plant and machinery for the purposes of expansion of capacity or modernization and
diversification and have commenced commercial production from such expanded capacity on or after the 6th
day of February, 2010 or
(ii) made new investments on or after the 6th day of February, 2010, and such new investment is directly
attributable to the generation of additional regular employment of not less than twenty-five per cent over and
above the base employment limit, subject to the conditions that,-
(1) the unit shall not reduce regular employment after claiming exemption, and once such employment is
reduced below one hundred and twenty-five per cent. of the base employment limit, such industrial unit shall
be debarred from claiming the exemption contained in this notification in future:
Provided that, the exemption availed by such industrial unit, prior to such reduction, shall not be recoverable
from such industrial unit.
(2) the manufacturer shall produce a certificate, from General Manager of the concerned District Indus-
tries Centre to the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise, as the case may be, to the effect that the unit has created such additional regular employ-
ment.
Explanation .- for the purposes of this notification,-
(a) base employment limit means maximum number of regular employees employed at any point of
(b) new investment shall not include investments which are used for paying off old debts or making
payments for the plant or machinery installed prior to the 6th day of February 2010, or paying salaries to the
employees;
(c) regular employment shall not include employment provided by the industrial unit to daily wagers or
casual employees.
exceeding ten years *(from the date of commercial production, or from the date of commercial production
from the expanded capacity referred to in sub-clause (i) of clause (b) of paragraph 8, as the case may be).
packing or repacking of such goods in a unit container or labelling or re-labelling of containers, sorting,
amounting to manufacturer in the State of Jammu and Kashmir.
March, 2016;
*insered by Section 138 of Finance Act, 2012 (w.e.f. from 6.2.2010)
ANNEXURE
1. Cigarettes or cigars of tobacco;

GENERAL EXEMPTION NO. 61B
Exemption to goods falling under various chapters:

[Notifn. No. 01/2011-CE., dt. 1.3.2011as amended by 21/11, 43/11, 16/12, 9/13, 16/13, 23/13,
8/14, 7/15, 35/15, 38/15, 9/16, 20/16]
(1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
exempts the excisable goods of the description specified in column (3) of the Table below and falling under
Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5
of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise
leviable thereon under the said Central Excise Act, as is in excess of the amount calculated at the rate of 2%
ad valorem:
Provided that the said excisable goods are manufactured from inputs or by utilising input services on
which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5
of 1986) or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service
tax under section 66B of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty
or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer
of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.
Explanation.- For the purposes of this notification, appropriate duty or appropriate additional duty or appropri-
ate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or
not read with any relevant exemption notification for the time being in force.
Table
S.No. Chapter or heading or sub- Description of the excisable goods

heading or tariff item of the
FirstSchedule
(1) (2) (3)
1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL)
1A 0402 91 10 or 0402 99 20 Condensed milk put up in unit containers
2 1404 90 50 Indian Katha
3 1501 All goods
(1) (2) (3)

4 1502 All goods
5 1503 00 00 All goods
6 1504, 1505, 1506 All goods
7 1516 10 00 All goods
8 151710 Margarine
9 16 All goods
9A 1701 Jaggery Powder
10 1901 10 All goods put up in unit containers
11 1902 other than 1902 40 10 All goods
and 1902 40 90
12 1903 00 00 All goods
13 1904 10 20 Paws, Mudi and the like
14 20 All goods
15 2101 Coffee or tea pre-mixes
16 2103 Sauces, ketchup and the like and
preparations therefor
17 2104 Soups and broths and preparations
thereof
18 2105 00 00 All goods
19 2106 90 All kinds of food mixes, including instant
food mixes
20 2106 90 30 Betelnut product known as "supari"
21 2106 90 92 Sterilized or Pasteurised miltone
22 2106 90 99 (i) Ready to eat packaged food,
(ii) Milk containing edible nuts with sugar or
other ingredients
23 2202 90 10 All goods
24 2202 90 20 All goods
25 2202 90 30 Flavoured Milk of Animal origin
26 2202 90 90 Tender coconut water
27 26 or any chapter Fly ash
28 Omitted
29 2702 All goods
30 2703 All goods
31 2704 All goods
32 2706 All goods
33 28 or 38 Silicon in all forms other than silicon wafers
34 2847 00 00 Medicinal grade hydrogen peroxide
35 28,29 or 30 Anaesthetics
36 28 Potassium Iodate
37 30 Medicaments (including those used in
Ayurvedic, Unani, Siddha, Homeopathic or
Bio-chemic systems), manufactured
exclusively in accordance with the
formulae described in the authoritative
(1) (2) (3)

books specified in the First Schedule to the
1940) or Homeopathic Pharmacopoeia of
India or the United States of America or
the United Kingdom or the German
Homeopathic Pharmacopoeia, as the case
may be, and sold under the name as
38 30 Intravenous fluids, which are used for

sugar, electrolyte or fluid replenishment
39 3002 20 or 3002 30 00 Vaccines (other than those specified under
the National Immunisation Program)
40 Omitted
41 3215 90 10 Fountain pen ink
42 3215 90 20 Ball pen ink
43 3215 90 40 Drawing ink
44 3306 10 10 Tooth Powder
45 3406 00 10 Candles
46 3824 50 10 Ready-mix concrete(RMC)
47 39 Products of jute and phenolic resins
manufactured by pultrusion process,
containing at least forty per cent. by
weight of jute
48 3903 Unexpanded polystyrene beads purchased
by the Malaria Research
Centre
49 3916 10 20, 3916 20 11, 3916 Canes of polymers, plastics or vegetable
20 91 or 3916 90 10 products
50 39 or 40 Nipples for feeding bottles
51 4015 Surgical rubber gloves or medical
examination rubber gloves
51A 420321 Gloves specially designed for use in sports
52 44 or any Chapter Resin bonded bamboomat board, with or
without veneer in between
52A 44 or any Chapter Flattened bamboo boards
52B 44 or any Chapter Bamboo flooring tiles
53 4410 or 4411 Coir composite boards, coir matting
boards, coir boards
54 4601 All goods
55 4602 All goods
56 4701 00 00 All goods
57 4702 00 00 All goods
(1) (2) (3)

58 4703 All goods
59 4704 All goods
60 4705 All goods
61 4706 All goods
62 48 or any chapter Leather board
63 Omitted
64 4802 Paper or paperboard, in the manufacture of
which,-(i) the principal process of lifting the
pulp is done by hand; and (ii) if power
driven sheet forming equipment is used, the
Cylinder Mould Vat does not exceed 40
inches
65 4817 Letters, envelops, lettercards and plain
postcards
66 Omitted
67 Omitted
68 4820 Notebooks and exercise books
69 4909 All goods
70 4910 All goods
70A. 54 or 55 Polyester staple fibre or polyester filament
yarn manufactured from plastic scrap or
plastic waste including waste polyethlene
terephthalate bottles.
71 Omitted
72 Omitted
73 5805 All goods
74 5807 All goods
75 5906 10 00 Adhesive tapes of a width not exceeding 20
cm
75A 61, 62, 63 (except laminated jute bags All goods bearing a brand name or sold
falling under 6305, 6309 00 00, 6310) under a brand nameand having retail sale
price (RSP) of Rs.1000 and above
76 6305 Laminated jute bags
77 6602 00 00 All goods
78 68 or 69 Sand lime bricks
79 69 Burnt Clay tiles conforming to IS
specification No.3367-1975
80 69 Ceramic tiles, on which the appropriate
duty of excise under the First Schedule, or
as the case may be, the additional duty
leviable under the Customs Tariff Act,
1975 (51 of 1975) has already been paid,
subjected to the process of printing,
decorating or ornamenting in a factory
(1) (2) (3)

which does not have the facilities (including
plant and equipment) of producing ceramic
tiles.
81 Omitted
82 Omitted
83 Omitted
84 70 Glassware produced by mouth blown
process
85 7015 10 Glasses for corrective spectacles and flint
buttons
86 7020 00 11, 7020 00 12 or All Goods
7020 00 21
87 7104 10 00 All goods
88 Omitted
89 Omitted
90 7310 or 7326 or any other Mathematical boxes, geometry boxes
Chapter and colour boxes, pencil sharpeners
91 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and
wood burning stoves of iron or steel, copper
or copper alloy
92 7319 Sewing needles
93 7323 or 7418 or 7615 All goods other than parts and pressure
cookers
94 8215 All goods
95 8421 21 20 Water filters functioning without electricity
and replaceable kits thereof
96 844250 Printing blocks and printing types
97 8452 Sewing machines other than those operated
with electric motors, whether in-built or
attachable to the body
98 8479 Briquetting plant and machinery using agri-
municipal waste
99 8479 Composting Machines
100 8517 or 8525 60 Radio trunking terminals
101 Omitted
102 8523 The following goods, namely:-
(a) Recorded audio compact discs (CDs);
(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);

(a) Sound recorded magnetic tapes of
width not exceeding 6.5 millimeters,
whether in spools, or reels or in other form
of packing;
(1) (2) (3)

(b) Recorded media for television and
sound recording such as video tapes and
video discs;
(c) Recorded audio cassettes
104 Omitted
105 8523 59 10 Recorded proximity cards and tags
106 8601 to 8606 All goods (except Railway track machines
falling under tariff item 8604 00 00)
107 8712 Bicycles and other cycles
108 8801 All goods
109 8804 All goods
110 8805 All goods
111 Omitted
112 Omitted
113 Omitted
114 Omitted
115 9001 40, 9001 50 00, or Spectacle lenses
9001 90 90
116 9004 90 Spectacles
117 9017 Drawing instruments
118 9017, 8486 40 00 Mathematical calculating instruments and
pantographs
119 9017 Other drawing and marking out instruments
120 9027 Kits manufactured by M/s. Hindustan

Antibiotics Limited, Pimpri, for testing
narcotic drugs and psychotropic substances
entry,-
(a) "narcotic drugs" and "psychotropic
substances" shall have the meanings
respectively assigned to them in clause
(xiv) and clause (xxiii) of section 2 of the
Narcotic Drugs and Psychotropic
Substances Act, 1985 (61 of 1985);
(b) "kits for testing narcotic drugs and
psychotropic substances" means kits
consisting of chemical reagents in small
bottles for testing narcotic drugs and
psychotropic substances manufactured by
M/s. Hindustan Antibiotics Limited, Pimpri,
including test tubes droppers, test plates
and similar other accessories supplied with
such kits
121 9301 Military weapons, other than revolvers,
(1) (2) (3)

pistols, swords cut lasses, bayonets, lances
etc.
122 9404 Coir products
123 9404 Products wholly made of quilted textile
materials
124 9405 Hurricane lanterns
125 9405 50 31 Kerosene pressure lantern
126 95 Sports goods other than articles and
equipments for general physical exercise
127 9606 Buttons of plastics or base metals, not
covered with textile materials; buttons of
coconut shell or wood; other buttons;
128 9608 Following goods, namely:-
(i) Pens of value not exceeding Rs. 200 per
piece;
(ii) Ball point pens of value not exceeding
Rs. 200 per piece;
(iii) Refills of ball point pens specified in
(ii) above;
129 9608, 9609 Pencils, pencil leads
130 9609 Crayons, pastels, drawing charcoals, writing
or drawing chalks and tailor's chalk
131 Any Chapter Parts, components and accessores namely,
battery chargers, PC connectivity cables,
memory cards and hands-free headphones
of mobile handsets.
Explanation.- For the purposes of this entry,
mobile handsets include cellular phones.
GENERAL EXEMPTION NO. 61C
Exemption to goods falling under various chapters:

[Notifn. No. 02/2011-CE., dt. 1.3.2011 as amended by 22/11, 43/11, 19/12, 20/12, 10/13, 16/13, 9/
14, 8/15, 10/16, 21/16]
1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to
do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and
falling under Chapter, heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff
Act, 1985 ( 5 of 1986), specified in corresponding entry in column (2) of the said Table, from so much of
the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the amount
calculated at the rate of 6% ad valorem:
Table
S.No. Chapter or heading or sub- Description of the excisable goods

heading or tariff item of the
FirstSchedule
(1) (2) (3)
1 1302 19 20, 1302 19 30 Cashew shell liquid (CNSL)
1A 0402 91 10 or 0402 99 20 Condensed milk put up in unit containers
2 1517 10 Margarine
2A 1701 Jaggery Powder
3 1904 10 20 Paws, Mudi and the like
4 Omitted
5 2101 Coffee or tea pre-mixes
6 2103 Sauces, ketchup and the like and prepara-
tions therefor
7 2104 Soups and broths and preparations therefor
8 2106 90 All kinds of food mixes, including instant food

mixes
9 2106 90 30 Betelnut product known as supari
10 2106 90 99 (i) Ready to eat packaged food,

(ii) Milk containing edible nuts with sugar or
other ingredients
11 Omitted
12 2202 90 30 Flavoured Milk of Animal origin
13 2202 90 90 Tender coconut water
14 26 or any chapter Fly ash
15 28 or 38 Silicon in all forms other than silicon wafers
16 2847 00 00 Medicinal grade hydrogen peroxide
17 28,29 or 30 Anaesthetics
18 28 Potassium Iodate
19 30 Medicaments (including those used in
Ayurvedic, Unani, Siddha, Homeopathic or
Bio-chemic systems), manufactured exclu-
sively in accordance with the formulae de-
scribed in the authoritative books specified in
the First Schedule to the Drugs and Cosmet-
ics Act, 1940 (23 of 1940) or Homeopathic
Pharmacopoeia of India or the United States
of America or the United Kingdom or the
German Homeopathic Pharmacopoeia, as the
case may be, and sold under the name as
(1) (2) (3)

20 30 Intravenous fluids, which are used for sugar,
electrolyte or fluid replenishment
21 31 All goods, other than those which are clearly
not to be used as fertilizers
22 3215 90 40 Drawing ink
23 3306 10 10 Tooth Powder
24 3406 00 10 Candles
25 39 Products of jute and phenolic resins manu-
factured by pultrusion process, containing at
least forty per cent. by weight of jute
26 3903 Unexpanded polystyrene beads pur chased

by the Malaria Research Centre
27 39 or 40 Nipples for feeding bottles
28 4015 Surgical rubber gloves or medical examina-
tion rubber gloves
28A 420321 Gloves specially designed for use in sports
29 44 or any Chapter Resin bonded bamboomat board, with or
without veneer in between
29A 44 or any Chapter Flattened bamboo boards
29B 44 or any Chapter Bamboo flooring tiles
30 4410 or 4411 Coir composite boards, coir matting boards,
coir boards
31 48 or any chapter Leather board
32 4802 Writing or printing paper for printing of edu-
cational textbooks
33 4802 Paper or paperboard, in the manufacture of
which,-
(i) the principal process of lifting the pulp is
done by hand; and
(ii) if power driven sheet forming equipment
is used, the Cylinder Mould Vat does not ex-
ceed 40 inches
34 Omitted
35 Omitted
36 4820 Notebooks and exercise books
37 Omitted
38 5906 10 00 Adhesive tapes of a width not exceeding 20
cm
39 6305 Laminated jute bags
40 Omitted
41 68 or 69 Sand lime bricks
42 69 Burnt Clay tiles conforming to IS specifica-
(1) (2) (3)

tion No.3367-1975
43 69 Ceramic tiles, on which the appropriate duty
of excise under the First Schedule, or as the
case may be, the additional duty leviable un-
der the Customs Tariff Act, 1975 (51 of 1975)
has already been paid, subjected to the pro-
cess of printing, decorating or ornamenting
in a factory which does not have the facili-
ties (including plant and equipment) of pro-
ducing ceramic tiles.
44 Omitted
45 Omitted
46 70 Glassware produced by mouth blown pro-
cess
47 7015 10 Glasses for corrective spectacles and flint
buttons
48 Omitted
49 7114 Articles of goldsmiths or silversmiths

with precious metal, bearing a brand name,
except gold coins of purity 99.5% and
above and silver coins of purity 99.9% and
above.
Explanation.- For the purposes of this ex-
emption,-
(1) brand name means a brand name or
trade name, whether registered or not, that
is to say, a name or a mark, such as a
symbol, monogram, label, signature or
invented words or any writing which is
used in relation to a product, for the
purpose of indicating, or so to indicate, a
connection in the course of trade between
the product and some person using such
name or mark with or without any indica-
tion of the identity of that person;
(2) an identity put by a jeweller or the job
worker, commonly known as house-mark
shall not be considered as a brand name.
50 7310 or 7326 or Mathematical boxes, geometry boxes and any
other Chapter colour boxes, pencil sharpen-
ers
(1) (2) (3)

51 7321 or 7418 19 or 7419 99 Kerosene burners, kerosene stoves and
wood burning stoves of iron or steel, copper
or copper alloy
52 7319 Sewing needles
53 7323 or 7418 or 7615 All goods other than disposable aluminium foil
containers, parts and pressure cookers
54 Omitted
55 Omitted
56 8421 21 20 Water filters functioning without electricity
and replaceable kits thereof
57 844250 Printing blocks and printing types
58 8452 Sewing machines other than those operated
with electric motors, whether in-built or
attachable to the body
59 8479 Composting Machines
60 8517 or 8525 60 Radio trunking terminals
61 Omitted
(a) Recorded audio compact discs (CDs);

(b) Recorded video compact discs (VCDs);
(c) Recorded digital video discs (DVDs);
(d) Sound recorded magnetic tapes of
width not exceeding 6.5 millimeters,
whether in spools, or reels or in other
form of packing;
(e) Recorded media for television and
sound recording such as video tapes
and video discs;
(f) Recorded audio cassettes
63 Omitted
64 8523 59 10 Recorded proximity cards and tags
65 Omitted
66 8712 Bicycles and other cycles
67 9001 40, 9001 50 00, Spectacle lenses
or 9001 90 90
68 9004 90 Spectacles
69 9017, 8486 40 00 Mathematical calculating instruments and
pantographs
70 9017 Other drawing and marking out instruments
71 9027 Kits manufactured by M/s. Hindustan

Antibiotics Limited, Pimpri, for testing
narcotic drugs and psychotropic substances
Explanation.-For the purposes of this entry,-
(1) (2) (3)

(a) narcotic drugs and psychotropic
substances shall have the meanings
respectively assigned to them in clause
(xiv) and clause (xxiii) of section 2 of the
Narcotic Drugs and Psychotropic Sub-
stances Act, 1985 (61 of 1985);
(b) kits for testing narcotic drugs and
psychotropic substances means kits
consisting of chemical reagents in small
bottles for testing narcotic drugs and
psychotropic substances manufactured by
M/s. Hindustan Antibiotics Limited, Pimpri,
including test tubes droppers, test plates
and similar other accessories supplied with
such kits
72 9404 Coir products
73 9404 Products wholly made of quilted textile
materials
74 9405 50 31 Kerosene pressure lantern
75 95 Sports goods other than articles and
equipments for general physical exercise
76 9608 Following goods, namely:-
(i) Pens of value not exceeding ` 200 per
piece;
(ii) Ball point pens of value not exceeding `
200 per piece;
(iii) Refills of ball point pens specified in (ii)
above;
(iv) Pencils
77 9619 All goods
Exemption to certain goods for rehabilitation work in tsunami affected districts.

[Notifn. no. 32/05-CE., dt. 17.8.2005 as amended by 35/05, 30/06, 41/06, 27/07, 60/08]
(1 of 1944), read with section 91 and section 93 of the Finance (No.2) Act, 2004 (23 of 2004), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cement falling
under Chapter 25, and steel falling under Chapters 72 or 73 of the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) (hereinafter referred to as said goods) used in construction of houses, in tsunami
affected districts of States of Tamil Nadu, Andhra Pradesh, Kerala and Union Territories of Pondicherry and
Andaman and Nicobar Islands (hereinafter referred to as said areas), from the whole of the duty of excise
leviable thereon under the said Acts (hereinafter referred to as the said duties).
2. The exemption contained in this notification shall apply only if the said goods are used in construction
of houses, including temporary shelters (hereinafter referred to as such houses) by Non Government Orga-
nization or Voluntary Agency or Private-Public Enterprise or Rehabilitation Organization or Trust or any
agency, approved by the concerned State or Union Territory Government (hereinafter referred to as ap-
proved construction agencies), for constructing such houses in the said areas, for rehabilitation work.
3. The exemption contained in this notification shall be given effect to in the following manner:-
(a) The manufacturer of the said goods shall pay duties as applicable at the time of clearance and shall
not be eligible for the refund of said duties;
(b) The approved construction agency shall submit a statement of quantity and value of the said goods
used in construction of such houses along with documents evidencing payment of duty on the said
goods to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central
Excise, as the case may be, (hereinafter referred to as jurisdictional excise officer), in whose juris-
diction the area where such houses are being constructed is situated;
(c) The approved construction agency shall file a claim for refund of the said duties paid on the said
goods procured and utilised in construction of such houses by it along with a self certified consump-
tion certificate of the said goods to the jurisdictional excise officer, on a quarterly basis, within sixty
days from the end of the relevant quarter and such period may be extended by the jurisdictional
excise officer by another sixty days;
(ca) The approved construction agency, on completion of such houses, shall submit a completion
certificate from the District Collector along with consolidated consumption certificate covering all
the earlier refund claims, duly certified by a Chartered Engineer and countersigned by the concerned
District Collector or Sub-Divisional Magistrate, to the jurisdictional excise officer;
Provided that refund claim for the period April, 2005 to June, 2005 may be filed by the 30th
September, 2005.
(d) The jurisdictional excise officer shall, after satisfying himself that the said goods have been
used for the specified purposes, and on production of documentary evidence about the duty paid on
the said goods, and the completion certificate and the consolidated consumption certificate as speci-
fied in clause (ca) above, by the approved construction agency, sanction the refund claim, at the rate
of 6% of the cost of construction of such house or houses, as the case may be, subject to a maximum
of Rs.9000 per house constructed:
Provided that in respect of houses constructed by the approved agency in Andaman and
Nicobar Islands, the refund claim shall be sanctioned at the rate of 6% of the cost of construction of
such house or houses, as the case may be, subject to a maximum of Rs.21500 per house constructed;
and
(e) The refund under clause (d) shall be given only to the concerned approved construction agency.
4. The amount of refund shall not exceed 6% of the cost of construction or Rs.9000 per house con-
structed, whichever is less, in any case.
Provided that in respect of houses constructed by the approved agency in Andaman and
Nicobar Islands, the amount of refund shall not exceed 6% of the cost of construction or Rs.21500
per house constructed, whichever is less, in any case.
5. The exemption contained in this notification shall only be in respect of said duties paid on the said
goods, which have been used in such houses constructed on or after the 1st April, 2005 and on or
before 31st December 2008.

Exemption on certain goods when cleared against a Served from India Scheme Certificate issued
under paragraph 3.6.4 of the Foreign Trade Policy:
[Notifn. no. 34/06-CE., dt. 14.6.2006 as amended by 41/06, 15/13, 17/13]
Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional Duties of Excise (Textile
and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby exempts goods, namely. -
(i) in the case of hotel or stand alone restaurant, capital goods including spares, office equipment, profes-
sional equipment, office furniture and consumables, related to its service sector business and food items
and alcoholic beverages but excluding other products classifiable in Chapters 1 to 24 of the First Sched-
ule to the Customs Tariff Act, 1975 (51 of 1975) and items not permitted to be imported in terms of
Appendix 37B of the Hand Book of Procedure, volume I;
(ii) in the case of service provider other than hotel or stand alone restaurant, capital goods including spares,
office equipment, professional equipment, office furniture and consumables, related to its service sector
business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand
Book of Proce dure, volume I;
(iii) in the case of service provider who is also engaged in manufacturing activity, capital goods including
spares related to its manufacturing sector business, but excluding the items not permitted to be imported
in terms of Appendix 37B of the Hand Book of Procedure, volume I.
when cleared against a Served from India Scheme Certificate, (hereinafter referred to as the said Certifi-
cate) issued under paragraph 3.6.4 or paragraph 3.12of the Foreign Trade Policy, from -
(1) the whole of the duty of excise leviable thereon under the First Schedule and the Second
(2) the whole of the additional duty of excise leviable thereon under section 3 of the Additional
(3) the whole of the additional duty of excise leviable thereon under section 3 of the Additional
Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978)
subject to the following conditions, namely :-
(i) that the said certificate has been issued to a service provider by the Regional Authority and it is
produced before the jurisdictional Central Excise Officer at the time of clearance for debit of the
duties leviable on the goods, but for this exemption :
Provided that exemption from duty shall not be admissible if there is insufficient credit in the
said certificate for debiting the duties leviable on the goods, but for this exemption;
(ia) that in the case of capital goods including spares covered at sub-paragraph (iii) above, the manufac-
turing sector business of the service provider has been endorsed by the Regional Authority on the
said scrip during the period of validity of the said scrip and upon such endorsement, the validity of the
said scrip remains unchanged.
(ii) that the said certificate and goods cleared against it shall not be transferred or sold;
Provided that except in case of goods covered at sub-paragraph (iii) above, transfer of the
said certificate and goods may be allowed subject to actual user condition within the service provid-
ers of the group company or managed hotels as defined in Chapter 9 of the Foreign Trade Policy;
(iia) that the capital goods including spares covered at sub-paragraph (iii) above shall be subject to actual
user condition and the person procuring the goods, at the time of clearance of the said goods, shall
furnish an undertaking to this effect to the Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, that in case of non compliance of the said
condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption con-
tained herein together with interest at the rate of fifteen percent per annum from the date of
clearance of the said materials.
(iii) that in respect of capital goods, office equipment and professional equipment a certificate from the
jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise
or an independent Chartered Engineer, as the case may be, is produced confirming installation and
use of the goods in the factory or premises of the holder of the said certificate, within six months
from the date of clearance or within such extended period as the Deputy Commissioner of Central
Excise or Assistant Commissioner of Central Excise, as the case may be, may allow ;
2. Exemption under this notification shall not be available for clearance of vehicles even if such vehicles
are freely importable under the Foreign Trade Policy. However, the vehicles which are in the nature
of professional equipment (and are not personal vehicles) for use by the service provider in his
regular service business shall be permitted. For this purpose, motor cars, sports utility vehicles and all
purpose vehicles for the service provider hotels, travel agents, tour operators or tour transport opera-
tors and companies owning/operating golf resorts shall not be regarded as personal vehicles subject
to the condition that the jurisdictional central excise authority endorses the invoice at the time of
clearance specifying that the vehicle shall be registered as vehicle for tourist purpose only and the
vehicle is so registered and a copy of the registration certificate to that effect is submitted to the
concerned jurisdictional central excise authority as a confirmation of clearance of vehicle within six
months from the date of clearance and the said vehicle is used for tourist purpose only.
(i) Capital Goods has the same meaning assigned to it in paragraph 9.12 of the Foreign Trade Policy;
(ii) Foreign Trade Policy means the Foreign Trade Policy 2004-09, published as the notification of the
Government of India in the Ministry of Commerce and Industry, vide No.1/2004, dated the 31st
August, 2004, or the Foreign Trade Policy 2009-14, published as the notification of the Government
of India in the Ministry of Commerce and Industry, vide No.1/2009-2014, dated the 27th August,
2009, as amended from time to time, as the case may be;
(iii) Regional Authority means the Director General of Foreign Trade appointed under section 6 of the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him
to grant a certificate under the said Act.

Exemption on all items of machinary, including prime movers, instruments, apparatus and appli-
ances, control gear and transmission equipment and auxiliary equipment and components, re-
quired for initial setting up of a solar power generation project or facility.
[Notifn. no. 15/2010-CE., dt. 27.2.2010 as amended by 26/12, 15/14]
hereby exempts all items of machinery, including prime movers, instruments, apparatus and appliances, con-
trol gear and transmission equipment and auxiliary equipment (including those required for testing and quality
control) and components, required for initial setting up of a solar power generation or solar energy production
project or facility, from the whole of the duty of excise leviable thereon which is specified in the First
schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the following conditions, namely:-
(1) that an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry
of New and Renewable Energy recommends the grant of this exemption, indicating the quantity, description
and specification of the goods and certifies that they are required for initial setting up of a solar power
generation or solar energy production project or facility, as the case may be; and
(2) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of
Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over
the factory of the manufacturer, to the effect that-
(ii) in the event of non-compliance of sub-clause (i), the Project Developer of such project shall pay the
duty which would have been leviable at the time of clearance of goods, but for this exemption.
Exemption to all goods supplied to the United Nations or an international organisation for their
official use:
[ Notifn. No.33/10-C.E., dt. 19.10.2010.]
(1 of 1944) read with sub-section (3) of section 111 of Finance(No.2) Act,1998 ( 21 of 1998), sub-section (3)
of section 133 of Finance Act,1999 ( 27 of 1999) and sub-section (3) of section 147 of Finance Act, 2002( 20
of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts all goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter
referred to as the said goods) when supplied to the United Nations or an international organisation for their
official use, from the whole of -
(i) the additional duty of the excise leviable thereon under section 111 of Finance (No.2) Act,1998 and
section 133 of Finance Act,1999; and
(ii) the special additional excise duty leviable thereon under 147 of Finance Act, 2002:
Provided that before removal of the said goods, the manufacturer produces before the Assistant Commis-
sioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having jurisdiction
over his factory a certificate from the United Nations or the international organisation that the said goods are
intended for such use;
Explanation.-For the purposes of this notification, international organisation means an international
organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations
(Privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall
apply.
Exemption to waste, parings and scrap arising in the course of manufacture of goods in respect of
nofifn. no.1/11 or 20/11.
[ Notifn. No.27/11-C.E., dt. 31.3.2011].
1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to
do, hereby exempts waste, parings and scrap aris ing in the course of manufacture of goods in respect of
which the benefit of exemption under notification no. 1/2011-Central Excise dated the 1st March, 2011 or
notification no. 20 /2011Central Excise dated the 24th March, 2011 is availed and falling within the Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon
which is specified in the said Schedule :
Provided that nothing contained in this notification shall apply to waste, parings and scrap cleared
from a factory in which any excisable goods, other than goods in respect of which the benefit of exemption
under the said notifications is availed, are also manufactured.
Exemption to goods falling under the first Schedule.
[ Notifn. No.19/13-C.E., dt. 23.5.2013.]
1944(1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts the goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
(hereinafter referred to as indigenous goods) when brought into duty free shops located in the arrival halls at
the International Customs Airports from the factories of their manufacture situated in India for sale to pas-
sengers or members of crew arriving from abroad, from the whole of the duty of excise leviable thereon
which is specified in the said Schedule, subject to the following conditions, namely:-
(i) the owner of the duty free shop shall follow the procedure specified by the Central Board of Excise
and Customs vide Circular No. 970/04/2013-CX, dated 23rd May, 2013, governing the movement of
excisable indigenous goods to the warehouses or retail outlets of Duty Free Shops appointed or
licensed under the provisions of the Customs Act, 1962 (52 of 1962) and sale therefrom to the
passengers or members of crew arriving from abroad;
(ii) the passenger or member of crew arriving from abroad shall be allowed clearance of excisable
indigenous goods in his bonafide baggage, free of duty, subject to the maximum permissible allow-
ance as applicable to such passenger or member of crew under the provisions of the Baggage Rules,
1998, issued vide notification of the Government of India, in the Ministry of Finance (Department of
Revenue) No. 30/1998-Customs (N.T.), dated the 2nd June, 1998, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.296 (E), dated the 2nd June,
1998, as amended from time to time;
(iii) the permissible allowance including the restrictions and prohibitions, if any, shall be determined under
the said Baggage Rules read with all the "Appendixes" and "Annexure", which shall apply, mutatis
mutandis, to sale of indigenous excisable goods to passengers or members of crew arriving from
abroad;
(iv) the value of goods which shall be allowed clearance free of duty to the passenger or member of
crew arriving from abroad within the permissible allowance as specified under the said Baggage
Rules shall include the value of excisable indigenous goods, duty free as well as the value of imported
goods purchased duty free;
(v) where the value of goods exceeds the maximum permissible allowance which is allowed to be
cleared duty free, the passenger or member of crew arriving from aboard shall be liable to pay duty
as applicable to dutiable articles in excess of such permissible allowance imported by a passenger or
a member of crew in his baggage under the Baggage Rules, 1998 read with the Customs Act, 1962
and the rules made thereunder:
Provided that where there are any quantitative restrictions on goods to be allowed as baggage under the said
Baggage Rules, the duty payable on such goods in excess of such quantitative restrictions and other conse-
quences such as penalty, etc. shall apply mutatis mutandis to indigenous goods sold in the Duty Free Shops as
are applicable under the said Baggage Rules, 1998 read with the Customs Act, 1962 and the rules made
thereunder to the imported goods sold in excess of such quantitative restrictions.
Exemption to Anti Tuberculosis Drugs etc.
[ Notifn. No.30/13-C.E., dt. 29.11.2013 as amended by 40/15]
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises Act,
1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby exempts goods of the description specified in the Table below and falling under the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of the duty of excise leviable thereon which
is specified in the said Schedule subject to the condition that the manufacturer produces, at the time of
clearance of the said goods, before the jurisdictional Assistant or Deputy Commissioner of Central Excise, as
the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of
India in the Ministry of Health and Family Welfare to the effect that the said goods are required for the
Revised National Tuberculosis Control Programme funded by the Global Fund to fight AIDS, Tuberculosis
and Malaria.
Explanation. - Nothing contained in this notification shall have effect on or after the 1st day of April, 2016.
TABLE
________________________________________________________________________________________________________________
Sl.No. Category Description of goods
____________________________________________________________________________________________________________
(1) (2) (3)
________________________________________________________________________________________________________
1. Anti Tuberculosis Drugs (i) New Cases (PC-1)
(ii) Re-treatment cases (PC-2)
(iii) Prolongation Pouches (PC-4)
(iv) Pediatric Box (PC-13)
(v) Pediatric Box (PC-14)
(vi) Pediatric Pouch (PC-15)
(vii) Pediatric Pouch (PC-16)
(viii) Isoniazid-100 mg (PC-7)
(ix) Ethambutol-800 mg (PC-10)
(x) Isoniazid-300 mg (PC-11)
(xi) Kanamycin 500 mg (PC-17)
(xii) Kanamycin 1000 mg (PC-27)
(xiii) Capreomycin 500 mg (PC-42)
(xiv) Capreomycin 750 mg (PC-35)
(xv) Capreomycin 1000 mg (PC-36)
(xvi) Levoflox-250 mg (PC-28)
(xvii) Levoflox-500 mg (PC-29)
(xviii) Moxifloxacin 400 mg (PC-39)
(xix) Cycloserine 250 mg (PC-24)
(xx) Ethionamide 250 mg (PC-20)
(xxi) Ethionamide 125 mg (PC-30)
(xxii) Na-PAS 4 gm (PC-32)
(xxiii) Na-PAS 10 gm (PC-25)
(xxiv) Ethambulol 400 mg (PC-45)
(xxv) Ethambulol 800 mg (PC-10)
(xxvi) Pyrazinamide 500 mg (PC-8)
(xxvii) Pyrazinamide 750 mg (PC-23)
(xxviii) Pyridoxine 50 mg (PC-31)
(xxix) Pyridoxine 100 mg (PC-26)
(xxx) Clofazimine 100 mg (PC-40)
(xxxi) Linezolid 600 mg (PC-38)
Category Description of goods

(xxxii) Amoxyclav 875/125 mg (PC-43)
(xxxiii) Sodium PAS 4 gm (PC-32)
(xxxiv) Sodium PAS 10 gm (PC-25)
(xxxv) Clarithromycin 500 mg (PC-37)
(xxxvi) Thiacetazone 150 mg (PC-44)
(xxxvii) Inj. Streptomycin-750mg (PC-5)
(xxxviii) Cap Rifampicin-150mg(PC-6)
(xxxix) Cap Rifabutin-150mg(PC-33)
2. Diagnostics and Equipments (i) Biosafety cabinet Class II A2 with UPS as per
specification
(ii) Bacteriologic Incubator (300 LT)
(iii) Refrigerated centrifuge with UPS as per specification
(iv) Autoclaves: Horizontal
(v) Autoclaves: Vertical
(vi) LPA Equipments
(vii) LC Equipments
(viii) LPA kits
(ix) Liquid Culture reagents
(x) Capillia Kits
(xi) Fluorescence microscope
(xii) DNA Sequencing kits
(xiii) Inspissators
(xiv) LED Fluorescence microscopes
(xv) Binocular Microscopes
(xvi) CB-NAAT machine
(xvii) Cartridges
(xviii) Annual Calibration.
______________________________________________________________________________________________
Exemption to goods mentioned in Col. 1 of the Table specified in the schedule.
[ Notifn. No.13/14-C.E., dt. 11.7.2014]
exempts the goods mentioned in column (1) of the Table below of the description specified in column (2) of
the said Table from the whole of the duty of excise leviable thereon which is specified in the Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), subject to the condition that the manufacturer produces at the
time of clearance of the said goods, before the Assistant Commissioner of Central Excise or Deputy Com-
missioner of Central Excise having jurisdiction, a certificate from an officer not below the rank of Deputy
Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect that the said
goods are required for the National AIDS Control Programme funded by Global Fund to fight AIDS, TB and
Malaria(GFATM):-
TABLE
Goods Description
(1) (2)
Anti-Retroviral Drugs (ARV Drugs) Adult First Line - Zidovudine 300 mg + Lamivudine 150
mg + Nevirapine 200 mg, Zidovudine 300 mg + Lamivudine
150 mg, Tenofivir 300 mg + Lamivudine 150 mg, Tenofivir
300 mg + Lamivudine 300 mg, Nevirapine 200 mg, Efavirenz
600 mg, Stavudine 30 mg + Lamivudine 150 mg + Nevirapine

200 mg, Stavudine 30 mg + Lamivudine 150 mg, Abacavir
600 mg + Lamivudine 300 mg and Tenofivir 300 mg +
Lamivudine 300 mg + Efavirenz 600 mg.
Adult Second Line - Atazanavir 300 mg Capsules,
Ritonavir 100 mg tablets, Lopinavir 200 mg + Ritonavir 50
mg tablets.
Paediatric Drugs - Zidovudine 60 mg + Lamivudine 30
mg + Nevirapine 50 mg tablets, Stavudine 6 mg +
Lamivudine 30 mg + Nevirapine 50 mg tablets, Abacavir
60 mg + Lamivudine 30 mg, Zidovudine 60 mg + Lamivudine
30 mg tablets, Stavudine 6 mg + Lamivudine 30 mg tablets,
Nevirapine 50 mg tablets, Efavirenz 200 mg tablets,
Lopinavir 100 mg + Ritonavir 25 mg tablets.
Diagnostics and Equipments Cluster of Differentiation (CD) 4 Kits / Reagents, HIV-
DNA-PCR Kits for DNA Testing of Early Infant Diag-
nostics, Viral Load Kits, CD4 Machines, Viral Load Ma-
chines.
2. Nothing contained in this notification shall have effect on or after the first day of April, 2015.
_____________________________________________________________________________________
Exemption to Anti-Malarial drugs, Diagnostics and Medical Products .
[ Notifn. No.23/14-C.E., dt. 21.11.2014]
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods
mentioned in column (2) of the Table below of the description specified in column (3) of the said Table from the whole of
the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),
subject to the condition that the manufacturer shall produce at the time of clearance of the said goods, before the
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction, as the case may
be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of
Health and Family Welfare to the effect that the said goods are required for the Intensified Malaria Control Project
(IMCP)-II under the National Vector Borne Disease Control Programme (NVBDCP), funded by Global Fund to fight
AIDS, TB and Malaria (GFATM):-
Table
_________________________________________________________________________________________________________
Sl.No. Category Description of goods
_________________________________________________________________________________________________________
(1) (2) (3)
_________________________________________________________________________________________________________
1. Anti-Malarial 1. Artemisinin based Combination Therapy(ACT) for adults and pediatric use (Artemether
drugs 20mg + Lumefantrine 120 mg co-formulated tablet)
2. Artesunate Injection Kit (Injectable Artemisinin Derivatives)
2. Diagnostics 1. Bivalent Rapid Diagnostic Test Kit (Pf and Pv specific)
and Medical
Products 2. Long Lasting Insecticidal Nets (LLIN)
_________________________________________________________________________________________________________
2. Nothing contained in this notification shall have effect on or after the first day of October, 2015.
Exemption to all goods falling under the First Schedule to the Central Excise Tariff Act, 1985 for
relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir.
[ Notifn. No.25/14-C.E., dt. 11.12.2014]
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods
falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) donated or purchased out of cash
donations, for the relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir from
the duty of excise leviable thereon under the Central Excise Act, 1944, subject to the following conditions, namely:-
(i) that it is certified by the manufacturer of such goods on the relevant clearance documents that the goods are
intendedto be donated for the relief and rehabilitation of the people affected by the floods in the said State free
of cost;
(ii) that the goods are sent directly from the factory of the manufacturer or warehouse to the Central Government,
the Government of Jammu and Kashmir; or as the case may be, the relief agencies of the Central Government,
the Government of Jammu and Kashmir including the relief agencies duly approved by the Central Government
or the Government of Jammu and Kashmir; and
(iii) that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner
of Central Excise, as the case may be, within six months from the date of removal of the goods or within such
extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the
State of Jammu and Kashmir that the said goods have been donated for use for the aforesaid purpose.
2. This notification shall remain in force upto and inclusive of the 31st March, 2015.
Exemption to goods specified in the First Schedule and the Second Schedule to the Central
[ Notifn. No.18/15-C.E., dt. 1.4.2015]
EPCG duty credit scrip issued by the Regional Authority in accordance with paragraph 5.12 of the Foreign
Trade Policy which provides for duty remission in proportion to export obligation fulfilled (hereinafter re-
ferred to as the said scrip) from,-
(a) that the conditions (1) to (14) specified in paragraph 2 of the Notification No. 17/ 2015 Customs,
dated the 1st April, 2015 are complied and the said scrip has been registered by the Customs authority at the
specified port of registration (hereinafter referred as the said Customs authority);
(b) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or a
transferee-holder, presents the said scrip to the said Customs authority along with a letter or proforma invoice
from the supplier or manufacturer indicating details of its jurisdictional Central Excise Officer (hereinafter
referred as the said Officer) and the description, quantity, value of the goods to be cleared and the duties
leviable thereon, but for this exemption;
Notification No. 17/ 2015 Customs, dated the 1st April, 2015, and this exemption, debits the duties leviable,
but for this exemption in or on the reverse of the said scrip and also mentions the necessary details thereon,
updates its own records and sends written advice of these actions to the said Officer;
(d) that the validity of the said scrip shall be eighteen months from the date of issue and the said scrip shall be
valid on the date on which the above debit of duty is made;
(e) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said Customs
authority to the said Officer along with an undertaking addressed to the said Officer that in case of any
amount short debited in the said scrip he shall pay on demand an amount equal to the short debit, along with
applicable interest;
(f) that based on the said written advice and undertaking, the said Officer endorses the clearance particulars
and validates, on the reverse of the said scrip, the details of the duties leviable, but for this exemption, which
were debited by the said Customs authority, and keeps a record of such clearances;
(g) that the manufacturer retains a copy of the said scrip, debited by the said Customs authority and endorsed
by the said Officer and duly attested by the holder of the scrip, in support of the clearance under this
notification; and
(h) that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail the drawback
clearance.
(A) Export obligation shall have the same meaning as specified in Notification No 17/ 2015 Customs,
dated the 1st April, 2015;
(B) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India
in the Ministry of Commerce and Industry vide notification No. 01/2015-2020, dated the 1st April 2015 as
amended from time to time;
(C) Regional Authority means the Director General of Foreign Trade appointed under section 6 of the
an authorisation, including a duty credit scrip under the said Act.
[Notifn. No.20/15-C.E., dt. 8.4.2015]
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a duty credit scrip
issued by the Regional Authority under the Merchandise Exports from India Scheme in accordance with
paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy (hereinafter referred to as the said
scrip) from, -
(i) the whole of the duty of excise leviable thereon under the First Schedule and the Second Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986);
(1) that the conditions (1) to (3) specified in paragraph 2 of the Notification No. 24/2015-Customs, dated
the 8th April, 2015 are complied and the said scrip has been registered with the Customs Authority at the port
of registration specified on the said scrip (hereinafter referred as the said Customs Authority);
(2) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or
a transferee-holder, presents the said scrip to the said Customs Authority along with a letter or proforma
(3) that the said Customs Authority, taking into account the debits already made towards imports under
Notification No. 24/2015-Customs, dated the 8th April, 2015, the debits made under notification No. 10/2015-
Service Tax, dated the 8th April, 2015 and this exemption, shall debit the duties leviable, but for this exemption
in or on the reverse of the said scrip and also mentions the necessary details thereon, updates its own records
and sends written advice of these actions to the said Officer;
(4) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said Customs
Authority to the said Officer along with an undertaking addressed to the said Officer that in case of any
(5) that based on the said written advice and undertaking, the said Officer endorses the clearance
exemption, which were debited by the said Customs Authority, and keeps a record of such clearances;
(6) that the manufacturer retains a copy of the said scrip, debited by the said Customs Authority and
notification; and
(7) that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail drawback
clearance.
Explanation. - For the purposes of this notification, -
(I) "Capital goods" has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy;
(II) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India
in the Ministry of Commerce and Industry notification number 01/2015-2020, dated the 1st April 2015 as
(III) "Goods" means any inputs or goods including capital goods;
(IV) Regional Authority means the Director General of Foreign Trade appointed under section 6 of the
an authorisation including a duty credit scrip under the said Act.
[Notifn. No.21/15-C.E., dt. 8.4.2015]
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a Service Exports
from India Scheme duty credit scrip issued by the Regional Authority under paragraph 3.10 read with para-
graph 3.08 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from, -
(i) the whole of the duty of excise leviable thereon under the First Schedule and the Second Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986);
(1) that the conditions (1) and (2) specified in paragraph 2 of the Notification No. 25/2015-Customs, dated
the 8th April, 2015 are complied and the said scrip has been registered with the Customs Authority at the port
of registration specified on the said scrip (hereinafter referred as the said Customs Authority);
(2) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or
a transferee-holder, presents the said scrip to the said Customs Authority along with a letter or proforma
(3) that the said Customs Authority, taking into account the debits already made towards imports under
Notification No. 25/2015-Customs, dated the 8th April, 2015, the debits made under Notification No.11/2015-
Service Tax, dated the 8th April, 2015 and this exemption, shall debit the duties leviable, but for this exemption
in or on the reverse of the said scrip and also mentions the necessary details thereon, updates its own records
and sends written advice of these actions to the said Officer;
(4) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said Customs
Authority to the said Officer along with an undertaking addressed to the said Officer that in case of any
(5) that based on the said written advice and undertaking, the said Officer endorses the clearance
exemption, which were debited by the said Customs Authority, and keeps a record of such clearances;
(6) that the manufacturer retains a copy of the said scrip, debited by the said Customs Authority and
notification; and
(7) that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail drawback
clearance.
Explanation. - For the purposes of this notification, -
(I) "Capital goods" has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy;
(II) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India
in the Ministry of Commerce and Industry notification number 01/2015-2020, dated the 1st April 2015 as
(III) "Goods" means any inputs or goods including capital goods;
(IV) Regional Authority means the Director General of Foreign Trade appointed under section 6 of the
an authorisation including a duty credit scrip under the said Act.
Exemption to goods required for National AIDS Control Programme funded by Global Fund to
fight AIDS, TB and Malaria(GFATM):
[Notifn. No.33/15-C.E., dt. 10.6.2015]
exempts the goods mentioned in column (1) of the Table below of the description specified in column (2) of
the said Table from the whole of the duty of excise leviable thereon which is specified in the Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), subject to the condition that the manufacturer produces at the
time of clearance of the said goods, before the Assistant Commissioner of Central Excise or Deputy Com-
missioner of Central Excise having jurisdiction, a certificate from an officer not below the rank of Deputy
Secretary to the Government of India in the Ministry of Health and Family Welfare to the effect that the said
goods are required for the National AIDS Control Programme funded by Global Fund to fight AIDS, TB and
Malaria(GFATM):-
TABLE
_______________________________________________________________________________________
(1) (2)
_______________________________________________________________________________________
Goods Description
_______________________________________________________________________________________
Anti-Retroviral Drugs (ARV Drugs) Adult First Line - Zidovudine 300 mg + Lamivudine 150 mg+
Nevirapine 200 mg, Zidovudine 300 mg + Lamivudine 150 mg,
Tenofivir 300 mg + Lamivudine 150 mg, Tenofivir 300 mg +
Lamivudine 300 mg, Nevirapine 200 mg, Efavirenz 600 mg,
Stavudine 30mg + Lamivudine 150 mg + Nevirapine 200 mg,
Stavudine 30 mg + Lamivudine 150 mg, Abacavir 600 mg +
Lamivudine 300 mg and Tenofivir 300 mg +Lamivudine 300 mg +
Efavirenz 600 mg
Adult Second Line - Atazanavir 300 mg Capsules, Ritonavir100

mg tablets, Lopinavir 200 mg +Ritonavir 50 mg tablets
Paediatric Drugs - Zidovudine 60 mg + Lamivudine 30 mg +

Nevirapine 50 mg tablets, Stavudine 6 mg + Lamivudine 30 mg +
Nevirapine 50 mg tablets, Abacavir 60 mg + Lamivudine 30 mg,
Zidovudine 60 mg + Lamivudine 30 mg tablets, Stavudine 6 mg +
Lamivudine 30 mg tablets, Nevirapine 50 mg tablets, Efavirenz 200
mg tablets, Lopinavir 100 mg + Ritonavir 25 mg tablets
Diagnostics and Equipments Cluster of Differentiation (CD) 4 Kits / Reagents, HIV-DNA-

PCR Kits for DNA Testing of Early Infant Dianostics, Viral Load
Kits, CD4 Machines, Viral Load Machines
_________________________________________________________________________________________
2. Nothing contained in this notification shall have effect on or after the first day of April, 2016.

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General Excise Act(39 KB)

- The Central Excise Tariff Act, 1985 (5 of 1986)

THE FIRST SCHEDULE

Chapters 1- Chapter 1: Live Animals : Animal Products

Chapter 2: Meat and edible meat offal

Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 5- Chapter 5: Products of animal origin, not elsewhere specified

Chapter 7 Edible vegetables and roots and tubers

Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons

Chapter 9 Coffee, tea, and spices

Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Chapter 17 Sugar and sugar confectionery.

Chapter 18 Cocoa and cocoa preparations

Chapter 19 Preparations of cereals, flour, starch or milk; pastry cooks' products

Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants.

Chapter 21 Miscellaneous edible preparations

Chapter 22 Beverages, vinegar and spirits

Chapter 24 Tobacco and manufactured tobacco substitutes

Chapter 26 Ores, slag and ash

Chapter 30 Pharmaceutical products

Chapter 31- Chapter 31: Fertilizers

Chapter 34: Soap, organic surface-active agents, washing preparations, lubricating

Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys;

Chapter 37: Photographic or cinematographic goods

Chapter 38- Chapter 38: Miscellaneous chemical products

Chapter 39: Plastics and articles thereof

Chapter 40 Rubber and articles thereof

Chapter 43: Furskins and artificial fur; manufacturers thereof

Chapter 45: Cork and articles of cork

Chapter 50: Silk

Chapter 54 Man-made filaments; strip the like of man-made textile materials

Chapter 55 Man-made staple fibres

Chapter 57: Carpets and other textile floor coverings

Chapter 60 Knitted or crocheted fabrics

Chapter 65: Headgear and parts thereof

Chapter 69- Chapter 69: Ceramic products

Chapter 70: Glass and glassware

Chapter 72 Iron and steel

Chapter 73 Articles of iron or steel

Chapter 74 Copper and articles thereof

Chapter 75- Chapter 75: Nickel and articles thereof

Chapter 76: Aluminium and articles thereof

Chapter 77- Chapter 77: Blank

Chapter 78: Lead and articles thereof

Chapter 79 Zinc and articles thereof

Chapter 80 Tin and articles thereof

Chapter 83: Miscellaneous articles of base metal

Chapter 88 Aircraft; spacecraft and parts thereof

Chapter 89 Ships, boats and floating structures

Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or

Chapter 92: Musical instruments; parts and accessories of such articles

Chapter 96- Chapter 96: Miscellaneous manufactured articles

Chapter 97: Blank

Chapter 98: Blank

General General Exemptions Central Excise Tariff 2016-17

Appendix - V, Appendix-V : Assessment on the basis of MRP (abatement as a percentage of retail

Appendix-VII : Provisions of Finance Bill, 2007 relating to levy of Secondary &

Appendix-B : List of Central Excise notifications (Tariff/Non Tariff) rescinded /

An Act to provide for tariff for Central Duties of Excise

BE it enacted by Parliament in the Thirty-sixth Year of the Republic of India as follows:-

1. Short title, extent and commencement :-

(f) manufacture includes any process, -